Registered number
07781121
J & B Restaurant Limited
Filleted Accounts
30 November 2024
J & B Restaurant Limited
Registered number: 07781121
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,940 2,586
Current assets
Debtors 4 7,390 -
Cash at bank and in hand 209 7,461
7,599 7,461
Creditors: amounts falling due within one year 5 (235,556) (232,366)
Net current liabilities (227,957) (224,905)
Net liabilities (226,017) (222,319)
Capital and reserves
Called up share capital 2 2
Profit and loss account (226,019) (222,321)
Shareholder's funds (226,017) (222,319)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Rongde Chen
Director
Approved by the board on 18 August 2025
J & B Restaurant Limited
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover represents the amount of rent receivable.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. No provision for deferred taxation is required.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2023 33,800
At 30 November 2024 33,800
Depreciation
At 1 December 2023 31,214
Charge for the year 646
At 30 November 2024 31,860
Net book value
At 30 November 2024 1,940
At 30 November 2023 2,586
4 Debtors 2024 2023
£ £
Other debtors 7,390 -
5 Creditors: amounts falling due within one year 2024 2023
£ £
Director's loan 231,130 231,130
Taxation and social security costs 492 492
Other creditors 3,934 744
235,556 232,366
6 Other information
J & B Restaurant Limited is a private company limited by shares and incorporated in England. Its registered office is:
C/o Chan & Co
Golden Cross House
8 Duncannon Street
London
WC2N 4JF
7 Ultimate controlling party
The company is controlled by the sole director.
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