2024-01-01 2024-12-31 false Capium Accounts Production 1.1 08338635 2024-01-01 2024-12-31 08338635 bus:AbridgedAccounts 2024-01-01 2024-12-31 08338635 bus:FRS102 2024-01-01 2024-12-31 08338635 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 08338635 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08338635 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08338635 2024-01-01 2024-12-31 08338635 2024-12-31 08338635 bus:RegisteredOffice 2024-01-01 2024-12-31 08338635 core:WithinOneYear 2024-12-31 08338635 core:AfterOneYear 2024-12-31 08338635 1 2024-01-01 2024-12-31 08338635 bus:Director1 2024-01-01 2024-12-31 08338635 bus:Director1 2024-12-31 08338635 bus:Director1 2023-01-01 2023-12-31 08338635 2023-01-01 08338635 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 08338635 2023-01-01 2023-12-31 08338635 2023-12-31 08338635 core:WithinOneYear 2023-12-31 08338635 core:AfterOneYear 2023-12-31 08338635 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 08338635 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 08338635 bus:OrdinaryShareClass1 2024-12-31 08338635 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 08338635 bus:OrdinaryShareClass1 2023-12-31 08338635 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 08338635 bus:OrdinaryShareClass2 2024-12-31 08338635 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 08338635 bus:OrdinaryShareClass2 2023-12-31 08338635 core:FurnitureFittings 2024-01-01 2024-12-31 08338635 core:FurnitureFittings 2024-12-31 08338635 core:FurnitureFittings 2023-12-31 08338635 core:ComputerEquipment 2024-01-01 2024-12-31 08338635 core:ComputerEquipment 2024-12-31 08338635 core:ComputerEquipment 2023-12-31 08338635 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 08338635 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 08338635 core:NetGoodwill 2024-01-01 2024-12-31 08338635 core:NetGoodwill 2024-12-31 08338635 core:NetGoodwill 2023-12-31 08338635 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 08338635 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 08338635 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 08338635 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 08338635 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 08338635 core:Non-currentFinancialInstruments 2024-12-31 08338635 core:Non-currentFinancialInstruments 2023-12-31 08338635 core:ShareCapital 2024-12-31 08338635 core:ShareCapital 2023-12-31 08338635 core:RetainedEarningsAccumulatedLosses 2024-12-31 08338635 core:RetainedEarningsAccumulatedLosses 2023-12-31 08338635 dpl:Item1 2024-01-01 08338635 dpl:Item1 2024-12-31 08338635 dpl:Item1 2023-01-01 08338635 dpl:Item1 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08338635
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 December 2024

for

KENSINGTON INDIAN BRASSERIE LTD

Chartered Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of KENSINGTON INDIAN BRASSERIE LTD for the year ended 31 December 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KENSINGTON INDIAN BRASSERIE LTD for the year ended 31 December 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of KENSINGTON INDIAN BRASSERIE LTD, as a body, in accordance with the terms of our engagement letter dated 20 December 2012. Our work has been undertaken solely to prepare for your approval the financial statements of KENSINGTON INDIAN BRASSERIE LTD and state those matters that we have agreed to state to the Board of Directors of KENSINGTON INDIAN BRASSERIE LTD, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KENSINGTON INDIAN BRASSERIE LTD and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that KENSINGTON INDIAN BRASSERIE LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of KENSINGTON INDIAN BRASSERIE LTD. You consider that KENSINGTON INDIAN BRASSERIE LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of KENSINGTON INDIAN BRASSERIE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements for the year ended 31 December 2024.





....................................................

KWSR & CO LTD

136 Merton High Street
London
SW19 1BA
17 March 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 19,091    25,454 
19,091    25,454 
Current assets      
Stocks 21,536    20,315 
Debtors: amounts falling due within one year 1,170   
Cash at bank and in hand 210,540    259,811 
233,246    280,126 
Creditors: amount falling due within one year (128,992)   (154,805)
Net current assets 104,254    125,321 
 
Total assets less current liabilities 123,345    150,775 
Creditors: amount falling due after more than one year (4,167)   (14,167)
Net assets 119,178    136,608 
 

Capital and reserves
     
Called up share capital 5 100    1 
Profit and loss account 119,078    136,607 
Shareholders' funds 119,178    136,608 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 March 2025 and were signed by:


-------------------------------
Suhel Ahmed Khan
Director
2
General Information
KENSINGTON INDIAN BRASSERIE LTD is a private company, limited by shares, registered in England and Wales, registration number 08338635, registration address 3 Harrington Road, South Kensington, London, SW7 3ES.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 15 (2023 : 11).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 40,000    40,000 
Additions  
Disposals  
At 31 December 2024 40,000    40,000 
Amortisation
At 01 January 2024 40,000    40,000 
Charge for year  
On disposals  
At 31 December 2024 40,000    40,000 
Net book values
At 31 December 2024  
At 31 December 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2024 72,247    2,295    74,542 
Additions    
Disposals    
At 31 December 2024 72,247    2,295    74,542 
Depreciation
At 01 January 2024 47,442    1,646    49,088 
Charge for year 6,201    162    6,363 
On disposals    
At 31 December 2024 53,643    1,808    55,451 
Net book values
Closing balance as at 31 December 2024 18,604    487    19,091 
Opening balance as at 01 January 2024 24,805    649    25,454 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
99 Class A shares of £1.00 each 99   
100   

3