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Company Registration No. NI701798 (Northern Ireland)
Millar’s Restaurant Group Limited Unaudited accounts for the period from 15 September 2023 to 30 September 2024
Millar’s Restaurant Group Limited Unaudited accounts Contents
Page
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Millar’s Restaurant Group Limited Company Information for the period from 15 September 2023 to 30 September 2024
Directors
Sarah Humphreys Matthew Roman- Wilkinson Christopher Millar
Company Number
NI701798 (Northern Ireland)
Registered Office
52 Upper Newtownards Road Belfast BT4 3EL Northern Ireland
Accountants
Gem Accounting 4 Newtown Crescent Newtownards NEWTOWNARDS County Down BT23 7GP
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Millar’s Restaurant Group Limited Statement of financial position as at 30 September 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
17,391 
Current assets
Inventories
2,900 
Debtors
41,587 
Cash at bank and in hand
65,937 
110,424 
Creditors: amounts falling due within one year
(122,524)
Net current liabilities
(12,100)
Total assets less current liabilities
5,291 
Provisions for liabilities
Deferred tax
(3,304)
Net assets
1,987 
Capital and reserves
Called up share capital
30 
Profit and loss account
1,957 
Shareholders' funds
1,987 
For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by
Matthew Roman- Wilkinson Director Company Registration No. NI701798
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Millar’s Restaurant Group Limited Notes to the Accounts for the period from 15 September 2023 to 30 September 2024
1
Statutory information
Millar’s Restaurant Group Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI701798. The registered office is 52 Upper Newtownards Road, Belfast, BT4 3EL, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Inventories
Inventories have been valued at the lower of cost or net realisable value.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Millar’s Restaurant Group Limited Notes to the Accounts for the period from 15 September 2023 to 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 15 September 2023
- 
- 
- 
Additions
20,197 
3,132 
23,329 
At 30 September 2024
20,197 
3,132 
23,329 
Depreciation
Charge for the period
5,156 
782 
5,938 
At 30 September 2024
5,156 
782 
5,938 
Net book value
At 30 September 2024
15,041 
2,350 
17,391 
5
Debtors
2024 
£ 
Amounts falling due within one year
Accrued income and prepayments
17,684 
Other debtors
23,873 
41,557 
Amounts falling due after more than one year
Other debtors
30 
6
Creditors: amounts falling due within one year
2024 
£ 
Bank loans and overdrafts
1,500 
VAT
52,757 
Trade creditors
41,979 
Taxes and social security
19,702 
Other creditors
13,303 
Loans from directors
(8,847)
Accruals
2,130 
122,524 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Sarah Humphreys
- 
23,000 
29,550 
(6,550)
Matthew Roman- Wilkinson
- 
27,487 
17,199 
10,288 
Christopher Millar
- 
23,894 
18,785 
5,109 
- 
74,381 
65,534 
8,847 
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Millar’s Restaurant Group Limited Notes to the Accounts for the period from 15 September 2023 to 30 September 2024
8
Transactions with related parties
During the year there were transactions between Millars Restaurant Group and related trading entities. At 30th September 2024 the balance due from related entities amounted to £23,873. This is included within debtors due less than one year.
9
Average number of employees
During the period the average number of employees was 16.
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