Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC393062 Rachna Dheer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC393062 2024-03-31 SC393062 2025-03-31 SC393062 2024-04-01 2025-03-31 SC393062 frs-core:CurrentFinancialInstruments 2025-03-31 SC393062 frs-core:MotorVehicles 2025-03-31 SC393062 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC393062 frs-core:MotorVehicles 2024-03-31 SC393062 frs-core:PlantMachinery 2025-03-31 SC393062 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC393062 frs-core:PlantMachinery 2024-03-31 SC393062 frs-core:ShareCapital 2025-03-31 SC393062 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC393062 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC393062 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC393062 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC393062 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC393062 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC393062 frs-bus:Director1 2024-04-01 2025-03-31 SC393062 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC393062 frs-countries:Scotland 2024-04-01 2025-03-31 SC393062 2023-03-31 SC393062 2024-03-31 SC393062 2023-04-01 2024-03-31 SC393062 frs-core:CurrentFinancialInstruments 2024-03-31 SC393062 frs-core:ShareCapital 2024-03-31 SC393062 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC393062 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: SC393062
Babu Restaurants Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: SC393062
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,810 10,412
7,810 10,412
CURRENT ASSETS
Stocks 5 37,250 48,527
Debtors 6 20,035 4,819
Cash at bank and in hand 62,267 15,655
119,552 69,001
Creditors: Amounts Falling Due Within One Year 7 (123,102 ) (78,208 )
NET CURRENT ASSETS (LIABILITIES) (3,550 ) (9,207 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,260 1,205
NET ASSETS 4,260 1,205
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 4,160 1,105
SHAREHOLDERS' FUNDS 4,260 1,205
Page 1
Page 2
For the year ending 31 March 2025 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 her 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 Income Statement.
On behalf of the board
Rachna Dheer
Director
26th September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Babu Restaurants Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC393062 . The registered office is 1052 Pollokshaws Road, Shawlands, Glasgow, G41 3EB.
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.
2.3. 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:
Plant & Machinery 25% RBM
Motor Vehicles 25% RBM
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 18,482 20,590 39,072
As at 31 March 2025 18,482 20,590 39,072
Depreciation
As at 1 April 2024 10,107 18,553 28,660
Provided during the period 2,093 509 2,602
As at 31 March 2025 12,200 19,062 31,262
Net Book Value
As at 31 March 2025 6,282 1,528 7,810
As at 1 April 2024 8,375 2,037 10,412
5. Stocks
2025 2024
£ £
Materials 37,250 48,527
Page 3
Page 4
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,025 4,819
Other debtors (1) 18,010 -
20,035 4,819
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 30,560 26,555
Bank loans and overdrafts 4,141 10,331
Other taxes and social security 2,196 1,247
VAT 1,723 18,742
Other creditors 1,545 6,808
Accruals and deferred income 1,340 2,944
Director's loan account 81,597 11,581
123,102 78,208
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4