Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-30false2023-12-01licensed restaurants61falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14483878 2023-12-01 2024-11-30 14483878 2022-12-01 2023-11-30 14483878 2024-11-30 14483878 2023-11-30 14483878 c:Director2 2023-12-01 2024-11-30 14483878 d:PlantMachinery 2023-12-01 2024-11-30 14483878 d:PlantMachinery 2024-11-30 14483878 d:PlantMachinery 2023-11-30 14483878 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 14483878 d:FurnitureFittings 2023-12-01 2024-11-30 14483878 d:FurnitureFittings 2024-11-30 14483878 d:FurnitureFittings 2023-11-30 14483878 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 14483878 d:OfficeEquipment 2023-12-01 2024-11-30 14483878 d:OfficeEquipment 2024-11-30 14483878 d:OfficeEquipment 2023-11-30 14483878 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 14483878 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 14483878 d:CurrentFinancialInstruments 2024-11-30 14483878 d:CurrentFinancialInstruments 2023-11-30 14483878 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 14483878 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14483878 d:ShareCapital 2024-11-30 14483878 d:ShareCapital 2023-11-30 14483878 d:SharePremium 2024-11-30 14483878 d:SharePremium 2023-11-30 14483878 d:RetainedEarningsAccumulatedLosses 2024-11-30 14483878 d:RetainedEarningsAccumulatedLosses 2023-11-30 14483878 c:FRS102 2023-12-01 2024-11-30 14483878 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 14483878 c:FullAccounts 2023-12-01 2024-11-30 14483878 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 14483878 2 2023-12-01 2024-11-30 14483878 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 14483878









BNR22 LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
BNR22 LTD
REGISTERED NUMBER: 14483878

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
349,493
-

  
349,493
-

Current assets
  

Stocks
  
21,768
-

Debtors: amounts falling due within one year
 5 
54,394
-

Cash at bank and in hand
 6 
48,235
100

  
124,397
100

Creditors: amounts falling due within one year
 7 
(554,776)
-

Net current (liabilities)/assets
  
 
 
(430,379)
 
 
100

Total assets less current liabilities
  
(80,886)
100

  

Net (liabilities)/assets
  
(80,886)
100


Capital and reserves
  

Called up share capital 
  
29,561
100

Share premium account
  
220,539
-

Profit and loss account
  
(330,986)
-

  
(80,886)
100


Page 1

 
BNR22 LTD
REGISTERED NUMBER: 14483878
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 July 2025.




G S Garton
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
BNR22 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

BNR22 Ltd is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 14483878. The address of the registered office is Mill Green House, Mill Green Road, Haywards Heath, West Sussex, United Kingdom, RH16 1XJ. The principal activity is that of restaurant management. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound sterling.
The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. The company made a loss of £330,986 (2023: £Nil Loss) and at the balance sheet date total liabilities exceeded total assets by £80,886 (2023: Total assets exceeded total liabilities by £100). This basis is deemed appropriate due to the ongoing support received from the director and solvent position of the company.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
BNR22 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis and straight line basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing balance
Fixtures and fittings
-
25%
Reducing balance
Office equipment
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
BNR22 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 1).


4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


Additions
333,664
44,236
12,391
390,291



At 30 November 2024

333,664
44,236
12,391
390,291



Depreciation


Charge for the year on owned assets
33,601
6,141
1,056
40,798



At 30 November 2024

33,601
6,141
1,056
40,798



Net book value



At 30 November 2024
300,063
38,095
11,335
349,493



At 30 November 2023
-
-
-
-

Page 5

 
BNR22 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
39,927
-

Prepayments and accrued income
14,467
-

54,394
-



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
48,235
100

48,235
100



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
15,755
-

Other taxation and social security
12,590
-

Other creditors
518,680
-

Accruals and deferred income
7,751
-

554,776
-



8.


Loans


Analysis of the maturity of loans is given below:







Page 6

 
BNR22 LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Related party transactions

At the year end, the following amounts were due to Key Management Personnel.


2024
2023
£
£

Key management personnel
74,740
-
74,740
-


10.


Controlling party

There is no ultimate controlling party.
 
Page 7