REGISTERED NUMBER: 07801709 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BROUGE BISTROS LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

35,800

44,245

35,800

44,245

CURRENT ASSETS

Stocks

9,000

9,000

Debtors

6

17,225

22,623

Cash at bank and in hand

17,472

25,884

43,697

57,507

CREDITORS

Amounts falling due within one year

7

269,976

296,085

NET CURRENT LIABILITIES

(226,279

)

(238,578

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(190,479

)

(194,333

)

CAPITAL AND RESERVES

Called up share capital

140

140

Share premium

108,451

108,451

Retained earnings

(299,070

)

(302,924

)

SHAREHOLDERS' FUNDS

(190,479

)

(194,333

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 21 September 2025 and were signed by:

B Llangozi - Director

1.	STATUTORY INFORMATION

Brouge Bistros Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number is 07801709 and the registered office address is 241 Hampton Road, Twickenham, Middlesex TW2 5NG.

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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill is being amortised evenly over the term of the leasehold premises.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

20% on 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

43,595

AMORTISATION

At 1 January 2024

and 31 December 2024

43,595

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

10,097

161,117

171,214

DEPRECIATION

At 1 January 2024

3,028

123,941

126,969

Charge for year

1,009

7,436

8,445

At 31 December 2024

4,037

131,377

135,414

NET BOOK VALUE

At 31 December 2024

6,060

29,740

35,800

At 31 December 2023

7,069

37,176

44,245

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

17,225

22,623

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

3,017

56,325

Taxation and social security

23,267

24,007

Other creditors

243,692

215,753

269,976

296,085

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

87,500

63,185

Between one and five years

437,500

315,923

In more than five years

421,629

463,354

946,629

842,462