IRIS Accounts Production v25.1.3.33 06480090 Board of Directors 30.6.23 29.6.24 29.6.24 false true false false false false false true false A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh064800902023-06-29064800902024-06-29064800902023-06-302024-06-29064800902022-06-30064800902022-07-012023-06-29064800902023-06-2906480090ns15:EnglandWales2023-06-302024-06-2906480090ns14:PoundSterling2023-06-302024-06-2906480090ns10:Director12023-06-302024-06-2906480090ns10:PrivateLimitedCompanyLtd2023-06-302024-06-2906480090ns10:SmallEntities2023-06-302024-06-2906480090ns10:AuditExempt-NoAccountantsReport2023-06-302024-06-2906480090ns10:SmallCompaniesRegimeForDirectorsReport2023-06-302024-06-2906480090ns10:SmallCompaniesRegimeForAccounts2023-06-302024-06-2906480090ns10:AbridgedAccounts2023-06-302024-06-2906480090ns5:JointVenture12023-06-302024-06-2906480090ns5:JointVenture22023-06-302024-06-2906480090ns5:JointVenture32023-06-302024-06-2906480090ns10:OrdinaryShareClass12023-06-302024-06-2906480090ns10:OrdinaryShareClass22023-06-302024-06-2906480090ns10:Director32023-06-302024-06-2906480090ns10:Director42023-06-302024-06-2906480090ns10:CompanySecretary12023-06-302024-06-2906480090ns10:RegisteredOffice2023-06-302024-06-2906480090ns5:CurrentFinancialInstruments2024-06-2906480090ns5:CurrentFinancialInstruments2023-06-2906480090ns5:Non-currentFinancialInstruments2024-06-2906480090ns5:Non-currentFinancialInstruments2023-06-2906480090ns5:ShareCapital2024-06-2906480090ns5:ShareCapital2023-06-2906480090ns5:RetainedEarningsAccumulatedLosses2024-06-2906480090ns5:RetainedEarningsAccumulatedLosses2023-06-290648009012023-06-302024-06-2906480090ns5:LongLeaseholdAssetsns5:LandBuildings2023-06-302024-06-2906480090ns5:PlantMachinery2023-06-302024-06-2906480090ns5:JointVenture112023-06-302024-06-29064800903ns5:JointVenture22023-06-302024-06-29064800905ns5:JointVenture32023-06-302024-06-2906480090ns5:DeferredTaxation2023-06-2906480090ns5:OtherProvisionsContingentLiabilities2023-06-2906480090ns5:DeferredTaxation2023-06-302024-06-2906480090ns5:OtherProvisionsContingentLiabilities2023-06-302024-06-2906480090ns5:DeferredTaxation2024-06-2906480090ns5:OtherProvisionsContingentLiabilities2024-06-2906480090ns10:OrdinaryShareClass12024-06-2906480090ns10:OrdinaryShareClass22024-06-29
REGISTERED NUMBER: 06480090 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JUNE 2024

FOR

BEAUMONT MANAGEMENT SERVICES (UK) LTD

BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


BEAUMONT MANAGEMENT SERVICES (UK) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 JUNE 2024







DIRECTORS: Ms S Bi
Mrs N Hussain





SECRETARY: Mrs N Hussain





REGISTERED OFFICE: Hamilton House
Duncombe Road
Bradford
West Yorkshire
BD8 9TB





REGISTERED NUMBER: 06480090 (England and Wales)





ACCOUNTANTS: Shenward LLP
Chartered Accountants & Business Advisors
Summit House
Woodland Park
Bradford Road
Cleckheaton
West Yorkshire
BD19 6BW

BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

ABRIDGED STATEMENT OF FINANCIAL POSITION
29 JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 - -
Investments 6 100,286 100,286
100,286 100,286

CURRENT ASSETS
Debtors 372,383 1,093,084
Cash at bank and in hand 33,607 158,657
405,990 1,251,741
CREDITORS
Amounts falling due within one year 152,757 145,884
NET CURRENT ASSETS 253,233 1,105,857
TOTAL ASSETS LESS CURRENT
LIABILITIES

353,519

1,206,143

CREDITORS
Amounts falling due after more than one
year

63,177

106,236
NET ASSETS 290,342 1,099,907

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 290,242 1,099,807
SHAREHOLDERS' FUNDS 290,342 1,099,907

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 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.

BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
29 JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 29 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 June 2025 and were signed on its behalf by:





Miss S Hussain - Director


BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2024


1. STATUTORY INFORMATION

Beaumont Management Services (UK) Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Details of these judgements can be found in the accounting policies.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 20% on cost
Plant and machinery - 20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the income statement.

Impairment of fixed assets
At each reporting end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 JUNE 2024


3. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially recorded at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party,

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recorded at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities in payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

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

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 profit or loss in the period to which they relate.

Provisions for liabilities
Provisions are made when an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Income Statement in the year that the company becomes aware of the obligation, and are measured at the best estimate at the Statement of Financial Position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 JUNE 2024


3. ACCOUNTING POLICIES - continued

Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 30 June 2023
and 29 June 2024 49,187
DEPRECIATION
At 30 June 2023
and 29 June 2024 49,187
NET BOOK VALUE
At 29 June 2024 -
At 29 June 2023 -

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 30 June 2023
and 29 June 2024 100,286
NET BOOK VALUE
At 29 June 2024 100,286
At 29 June 2023 100,286

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Joint ventures

Akbar Restaurant (Middlesbrough) Limited
Registered office: United Kingdom
Nature of business: Restaurant
%
Class of shares: holding
Ordinary 50.00

BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 JUNE 2024


6. FIXED ASSET INVESTMENTS - continued

Akbars Leeds Limited
Registered office: United Kingdom
Nature of business: Restaurant
%
Class of shares: holding
Ordinary 50.00

Vanilarooms Ltd
Registered office: United Kingdom
Nature of business: Restaurant
%
Class of shares: holding
Ordinary 50.00

Associated company

Akbar Restaurant Birmingham Limited
Nature of business: Restaurant

Class of Shares: % Holding
Ordinary A 42


Akbar Balti (Sheffield) Limited
Nature of business: Restaurant

Class of Shares: % Holding
Ordinary 30


Akbar Balti (Manchester) Limited
Nature of business: Restaurant

Class of Shares: % Holding
Ordinary A 38


Akbar Balti (York) Limited
Nature of business: Restaurant

Class of Shares: % Holding
Ordinary 25

Cafe Akbar Ltd
Nature of business: Restaurant

Class of Shares: % Holding
Ordinary 15
Ordinary B 13

Akbar (Sheff City) Limited
Nature of business: Restaurant

Class of Shares: % Holding
Ordinary 30

BEAUMONT MANAGEMENT SERVICES (UK) LTD (REGISTERED NUMBER: 06480090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 JUNE 2024


7. PROVISIONS FOR LIABILITIES
Deferred Deferred
tax tax
£    £   
Balance at 30 June 2023 (8,871 ) (747 )
Provided during year (2,101 ) -
Balance at 29 June 2024 (10,972 ) (747 )

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 A Ordinary £1 50 50
50 B Ordinary £1 50 50
100 100

9. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors by virtue of their directorship and shareholding.