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REGISTERED NUMBER: 11702485 (England and Wales)















B&K RESTAURANTS LIMITED

Unaudited Financial Statements for the Year Ended 30 November 2024






B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B&K RESTAURANTS LIMITED

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Miss K M Piatkowska
B J Robinson Young





REGISTERED OFFICE: 59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX





REGISTERED NUMBER: 11702485 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 455,880 173,833

CURRENT ASSETS
Stocks 16,392 12,082
Debtors 5 14,884 14,650
Cash at bank and in hand 67,967 62,477
99,243 89,209
CREDITORS
Amounts falling due within one year 6 266,782 186,296
NET CURRENT LIABILITIES (167,539 ) (97,087 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

288,341

76,746

CREDITORS
Amounts falling due after more than one
year

7

(166,296

)

(32,323

)

PROVISIONS FOR LIABILITIES (19,000 ) (19,000 )
NET ASSETS 103,045 25,423

CAPITAL AND RESERVES
Called up share capital 150 2
Share premium 100,000 -
Retained earnings 2,895 25,421
103,045 25,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Balance Sheet - continued
30 November 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2025 and were signed on its behalf by:





B J Robinson Young - Director


B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

B&K Restaurants Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Plant and machinery - 20% on cost and 10% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Computer
leasehold machinery equipment Totals
£    £    £    £   
COST
At 1 December 2023 74,383 134,291 6,744 215,418
Additions 105,706 202,807 562 309,075
At 30 November 2024 180,089 337,098 7,306 524,493
DEPRECIATION
At 1 December 2023 15,070 24,344 2,171 41,585
Charge for year 7,218 17,600 2,210 27,028
At 30 November 2024 22,288 41,944 4,381 68,613
NET BOOK VALUE
At 30 November 2024 157,801 295,154 2,925 455,880
At 30 November 2023 59,313 109,947 4,573 173,833

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 14,884 14,650

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors 75,716 21,222
Social security and other taxes 16,137 12,335
VAT - 25,346
Other creditors 103,746 64,646
Directors' current accounts 11,464 49,931
Accruals and deferred income 96,666 -
Accrued expenses (41,947 ) 7,816
266,782 186,296

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,000 5,000
Bank loans - 2-5 years 23,796 15,000
Bank loans more 5 yr by instal - 12,323
Other loans - 2-5 years 137,500 -
166,296 32,323

B&K RESTAURANTS LIMITED (REGISTERED NUMBER: 11702485)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 12,323

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 33,796 37,323

Bank loan is secured by government guarantee.