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REGISTERED NUMBER: 15116743 (England and Wales)






















Unaudited Financial Statements

for the period

5 September 2023 to 30 September 2024

for

Alfi Restaurant Limited

Alfi Restaurant Limited (Registered number: 15116743)






Contents of the Financial Statements
for the period 5 September 2023 to 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Alfi Restaurant Limited

Company Information
for the period 5 September 2023 to 30 September 2024







DIRECTORS: B M Hodges
Mrs A H L Lewis





REGISTERED OFFICE: St. Georges Court
Winnington Avenue
Northwich
CW8 4EE





REGISTERED NUMBER: 15116743 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Alfi Restaurant Limited (Registered number: 15116743)

Balance Sheet
30 September 2024

Notes £
FIXED ASSETS
Tangible assets 4 150,739

CURRENT ASSETS
Stocks 19,005
Debtors 5 31,834
Cash at bank and in hand 25,847
76,686
CREDITORS
Amounts falling due within one year 6 (468,276 )
NET CURRENT LIABILITIES (391,590 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(240,851

)

PROVISIONS FOR LIABILITIES (20,688 )
NET LIABILITIES (261,539 )

CAPITAL AND RESERVES
Called up share capital 7 100
Retained earnings (261,639 )
SHAREHOLDERS' FUNDS (261,539 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2025 and were signed on its behalf by:





B M Hodges - Director


Alfi Restaurant Limited (Registered number: 15116743)

Notes to the Financial Statements
for the period 5 September 2023 to 30 September 2024

1. STATUTORY INFORMATION

Alfi Restaurant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Improvements to property- 20% on cost
Plant and machinery- 20% on cost
Fixtures and fittings- 20% on cost
Computer equipment- 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Alfi Restaurant Limited (Registered number: 15116743)

Notes to the Financial Statements - continued
for the period 5 September 2023 to 30 September 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to Income Statement in the period to which they relate.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement.

Share capital
Ordinary shares are classed as equity.

Distribution to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand and cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 19 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
Additions 179,862
At 30 September 2024 179,862
DEPRECIATION
Charge for period 29,123
At 30 September 2024 29,123
NET BOOK VALUE
At 30 September 2024 150,739

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade debtors 3,442
Other debtors 28,392
31,834

Alfi Restaurant Limited (Registered number: 15116743)

Notes to the Financial Statements - continued
for the period 5 September 2023 to 30 September 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade creditors 51,597
Amounts owed to group undertakings 172,690
Taxation and social security 65,586
Other creditors 178,403
468,276

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal
value: £
100 Ordinary £1 100

100 Ordinary shares of £1 each were allotted at par during the period.

Included in other debtors is the unpaid share capital of £100.

8. OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company has non cancellable operating lease commitments totalling £606,236.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed £150,714 to the directors which attracts no interest and repayable on demand.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Alfi Restaurant Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alfi Restaurant Limited for the period ended 30 September 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Alfi Restaurant Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Alfi Restaurant Limited and state those matters that we have agreed to state to the Board of Directors of Alfi Restaurant Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alfi Restaurant Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Alfi Restaurant Limited 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 loss of Alfi Restaurant Limited. You consider that Alfi Restaurant Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Alfi Restaurant Limited. 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.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


17 June 2025