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Registered number: 12889112
Grill & Chill (Worcester) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2022
Berlins (UK) Limited
Chartered Certified Accountants
1st Floor
33A Grove Lane
Birmingham
B21 9ES
Grill & Chill (Worcester) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Grill & Chill (Worcester) Ltd
Balance Sheet
As At 30 September 2022
Balance Sheet
Registered number: 12889112

| 30 September 2022 | 30 September 2021
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 40,500 |  | 40,500
Tangible Assets | 5 |  | 8,424 |  | 9,137
|  |  | 48,924 |  | 49,637
CURRENT ASSETS
Stocks | 6 | 5,670 |  | 5,875 |
Debtors | 7 | - |  | 5,418 |
Cash at bank and in hand |  | 20,211 |  | 11,467 |
|  | 25,881 |  | 22,760 |
Creditors: Amounts Falling Due Within One Year | 8 | (60,448 ) |  | (62,180 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (34,567 ) |  | (39,420 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,357 |  | 10,217
NET ASSETS |  |  | 14,357 |  | 10,217
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 14,257 |  | 10,117
SHAREHOLDERS' FUNDS |  |  | 14,357 |  | 10,217

Page 1
Page 2
Grill & Chill (Worcester) Ltd
Balance Sheet (continued)
As At 30 September 2022
For the year ending 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Aaron Jassal Director
14 March 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Grill & Chill (Worcester) Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2022
Notes to the Financial Statements
1. General Information
Grill & Chill (Worcester) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12889112 . The registered office is First Floor, 33a Grove Lane, Birmingham, B21 9ES.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Reducing Balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Grill & Chill (Worcester) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2022
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2021: 5)
6 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2021 | 40,500
As at 30 September 2022 | 40,500
Net Book Value
As at 30 September 2022 | 40,500
As at 1 October 2021 | 40,500

Page 4
Page 5
Grill & Chill (Worcester) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2022
5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 October 2021 | 10,750
Additions | 773
As at 30 September 2022 | 11,523
Depreciation
As at 1 October 2021 | 1,613
Provided during the period | 1,486
As at 30 September 2022 | 3,099
Net Book Value
As at 30 September 2022 | 8,424
As at 1 October 2021 | 9,137

6. Stocks

| 30 September 2022 |  | 30 September 2021
--- | --- | --- | ---
| £ |  | £
Finished goods | 5,670 |  | 5,875

7. Debtors

| 30 September 2022 |  | 30 September 2021
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | - |  | 5,418

8. Creditors: Amounts Falling Due Within One Year

| 30 September 2022 |  | 30 September 2021
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,260 |  | 4,083
Corporation tax | 230 |  | 230
Other taxes and social security | 5,409 |  | 3,337
VAT | 14,007 |  | -
Net wages | 981 |  | 1,756
Pension control account | 1,298 |  | 983

...CONTINUED
Page 5
Page 6
Grill & Chill (Worcester) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2022

Accruals and deferred income | 30,600 |  | 14,900
Director's loan account | 2,663 |  | 36,891
| 60,448 |  | 62,180

9. Share Capital

| 30 September 2022 |  | 30 September 2021
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6