Registered number
14098446
REBEL RESTAURANTS GROUP LTD
Unaudited Filleted Accounts
30 November 2024
REBEL RESTAURANTS GROUP LTD
Registered number: 14098446
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 479,220 528,465
Current assets
Stocks 21,570 10,277
Debtors 4 205,239 222,045
Cash at bank and in hand 99,163 47,400
325,972 279,722
Creditors: amounts falling due within one year 5 (759,894) (759,964)
Net current liabilities (433,922) (480,242)
Net assets 45,298 48,223
Capital and reserves
Called up share capital 99 99
Profit and loss account 45,199 48,124
Shareholders' funds 45,298 48,223
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.
A Henry
Director
Approved by the board on 17 April 2025
REBEL RESTAURANTS GROUP LTD
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Leasehold Improvements 10% reducing balance
Fixtures and fittings 15% reducing balance
Capital Equipments 15% reducing balance
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.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 73 62
3 Tangible fixed assets
Leasehold Improvements Fixtures and Fittings Capital Equipment Total
£ £ £ £
Cost
At 1 December 2023 406,747 97,024 100,268 604,039
Additions 14,627 - 3,632 18,259
At 30 November 2024 421,374 97,024 103,900 622,298
Depreciation
At 1 December 2023 45,244 14,554 15,776 75,574
Charge for the year 41,914 12,371 13,219 67,504
At 30 November 2024 87,158 26,925 28,995 143,078
Net book value
At 30 November 2024 334,216 70,099 74,905 479,220
At 30 November 2023 361,503 82,470 84,492 528,465
4 Debtors 2024 2023
£ £
Other debtors 205,239 222,045
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 33,001 -
Taxation and social security costs 603,566 238,742
Other creditors 123,327 521,222
759,894 759,964
6 Other information
REBEL RESTAURANTS GROUP LTD is a private company limited by shares and incorporated in England. Its registered office is:
300 St Marys Road
Garston
Liverpool
Merseyside
L19 0NQ
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