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REGISTERED NUMBER: 08863370 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

RADHUNI RESTAURANT LTD

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RADHUNI RESTAURANT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: Kamal Miah Choudhury





REGISTERED OFFICE: 166-170 Ocean Road
South Shields
NE33 2JQ





REGISTERED NUMBER: 08863370 (England and Wales)





ACCOUNTANTS: Stan Lee Accountancy Ltd
T/A: The Stan Lee
Chartered Certified Accountants
Level 18, 40 Bank Street
Canary Wharf
London
E14 5NR

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 43,048 44,717
Investment property 5 325,000 325,000
368,048 369,717

CURRENT ASSETS
Stocks 6 11,520 10,920
Debtors 7 5,750 14,583
Cash at bank and in hand 58,220 41,896
75,490 67,399
CREDITORS
Amounts falling due within one year 8 181,680 156,281
NET CURRENT LIABILITIES (106,190 ) (88,882 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

261,858

280,835

CREDITORS
Amounts falling due after more than one
year

9

(254,574

)

(260,130

)

PROVISIONS FOR LIABILITIES 11 (1,312 ) (1,312 )
NET ASSETS 5,972 19,393

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

BALANCE SHEET - continued
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 12 100 100
Fair value reserve 13 6,903 6,903
Retained earnings 13 (1,031 ) 12,390
SHAREHOLDERS' FUNDS 5,972 19,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2025 and were signed by:





Kamal Miah Choudhury - Director


RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Radhuni Restaurant 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s principal activities.

The turnover also represents gross rental income that has been derived from the provision of property rental falling within the company's other activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - No depreciation
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 20% on reducing balance

Investment property
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.

The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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 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.

Going concern
No material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern have been indentified by the director.

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.

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued

Creditors
Short term trade 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 AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 February 2024 24,911 13,144 27,272 2,618 67,945
Additions - 440 1,000 - 1,440
At 31 January 2025 24,911 13,584 28,272 2,618 69,385
DEPRECIATION
At 1 February 2024 - 5,065 16,991 1,172 23,228
Charge for year - 1,251 1,642 216 3,109
At 31 January 2025 - 6,316 18,633 1,388 26,337
NET BOOK VALUE
At 31 January 2025 24,911 7,268 9,639 1,230 43,048
At 31 January 2024 24,911 8,079 10,281 1,446 44,717

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2024
and 31 January 2025 325,000
NET BOOK VALUE
At 31 January 2025 325,000
At 31 January 2024 325,000

The company has allowed a floating charge over the company's assets, including the investment property with a carrying amount of £230,500, as security for the mortgage loan.

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

5. INVESTMENT PROPERTY - continued

Fair value at 31 January 2025 is represented by:
£   
Valuation in 2025 325,000

6. STOCKS
2025 2024
£    £   
Stocks 11,520 10,920

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 5,750 14,583

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 10) 5,556 5,556
Trade creditors 2,141 2,843
Tax - 6,066
Social security and other taxes 129 213
VAT 85,096 125,443
Other creditors 1,224 4,768
Pension control 11,274 7,446
Directors' current accounts 74,940 706
Accrued expenses 1,320 3,240
181,680 156,281

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 10) 254,574 260,130

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Mortgage loan 230,500 230,500

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

10. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loans - BBL 5,556 5,556

Amounts falling due between two and five years:
Bounce Back Loan 24,074 29,630

Amounts falling due in more than five years:
Repayable otherwise than by instalments
Mortgage loan 230,500 230,500

11. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 1,312 1,312

Deferred
tax
£   
Balance at 1 February 2024 1,312
Balance at 31 January 2025 1,312

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 ORDINARY £1 100 100

RADHUNI RESTAURANT LTD (REGISTERED NUMBER: 08863370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

13. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 February 2024 12,390 6,903 19,293
Deficit for the year (13,421 ) (13,421 )
At 31 January 2025 (1,031 ) 6,903 5,872

14. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Throughout the current and preceding years, the Company remained under the control of its director, Mr. K. M. Choudhury, owing to his ownership of the entire issued share capital of the Company.

As of the balance sheet date, the Company had an outstanding amount of £74,940 owed to its director (2024: £706). The loan is non-interest bearing and repayable in full at short notice upon demand.

Throughout the financial year, the Company distributed dividends of £nil (2023: £12,000) to its shareholder(s).