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Registered number: 12935061
Cinder Restaurants Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2024
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12935061
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 513,898 594,589
513,898 594,589
CURRENT ASSETS
Stocks 25,158 24,248
Debtors 131,929 113,679
Cash at bank and in hand 23,806 47,221
180,893 185,148
Creditors: Amounts Falling Due Within One Year (597,813 ) (711,329 )
NET CURRENT ASSETS (LIABILITIES) (416,920 ) (526,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES 96,978 68,408
Creditors: Amounts Falling Due After More Than One Year (53,490 ) (100,326 )
NET ASSETS/(LIABILITIES) 43,488 (31,918 )
CAPITAL AND RESERVES
Called up share capital 100 100
Share premium account 14,997 14,997
Profit and Loss Account 28,391 (47,015 )
SHAREHOLDERS' FUNDS 43,488 (31,918)
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr J Finn
Director
12 July 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Cinder Restaurants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12935061 . The registered office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over the term of the lease - 10 years
Plant & Machinery 33% on reducing balance
Motor Vehicles Straight line over 5 years
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2023: 33)
33 33
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 November 2023 780,969
Additions 21,945
Disposals (2,500 )
As at 31 October 2024 800,414
Depreciation
As at 1 November 2023 186,380
Provided during the period 100,480
Disposals (344 )
As at 31 October 2024 286,516
Net Book Value
As at 31 October 2024 513,898
As at 1 November 2023 594,589
Page 4