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Registered Number: 12570006
England and Wales

 

 

 

FCM RESTAURANTS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 May 2024

End date: 30 April 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sovereign Accountants
30 April 2025



....................................................
Sovereign Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
PE1 2DU
12 August 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 30,000    30,000 
Tangible fixed assets 4 23,367    4,121 
53,367    34,121 
Current assets      
Stocks 2,350    3,250 
Debtors 1,317    2,896 
Cash at bank and in hand 236,182    137,372 
239,849    143,518 
Creditors: amount falling due within one year (73,533)   (56,511)
Net current assets 166,316    87,007 
 
Total assets less current liabilities 219,683    121,128 
Net assets 219,683    121,128 
 

Capital and reserves
     
Called up share capital 5 2    2 
Profit and loss account 219,681    121,126 
Shareholders' funds 219,683    121,128 
 


For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 12 August 2025 and were signed on its behalf by:


-------------------------------
Muhamet LUTOLLI
Director
2
General Information
FCM RESTAURANTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12570006, registration address 7 Archers Wood, Peterborough, PE7 8AZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees-

Average number of employees during the year was 10 (2024 : 8).
3.

Intangible fixed assets

Cost Other lease cost   Total
  £   £
At 01 May 2024 30,000    30,000 
Additions  
Disposals  
At 30 April 2025 30,000    30,000 
Net book values
At 30 April 2025 30,000    30,000 
At 30 April 2024 30,000    30,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 May 2024 3,300      2,263    1,998    7,561 
Additions   24,916        24,916 
Disposals        
At 30 April 2025 3,300    24,916    2,263    1,998    32,477 
Depreciation
At 01 May 2024 1,585      1,196    659    3,440 
Charge for year 343    4,672    213    442    5,670 
On disposals        
At 30 April 2025 1,928    4,672    1,409    1,101    9,110 
Net book values
Closing balance as at 30 April 2025 1,372    20,244    854    897    23,367 
Opening balance as at 01 May 2024 1,715      1,067    1,339    4,121 


5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
2 Ordinary shares of £1.00 each  
 

3