REGISTERED NUMBER: 01243772 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 30 April 2025

for

L & L RESTAURANTS LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

L Varani

Mrs C Varani

SECRETARY:

Mrs C Varani

REGISTERED OFFICE:

102 Streatfield Road

Harrow

Middlesex

HA3 9BT

REGISTERED NUMBER:

01243772 (England and Wales)

ACCOUNTANTS:

B MEHTA & CO

102

STREATFIELD ROAD

HARROW

Middlesex

HA3 9BT

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

L Varani

Mrs C Varani

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

L Varani - Director

12 September 2025

TURNOVER

27,600

27,400

Administrative expenses

9,745

11,338

OPERATING PROFIT

17,855

16,062

Interest payable and similar expenses

17,451

20,739

PROFIT/(LOSS) BEFORE TAXATION

404

(4,677

)

Tax on profit/(loss)

-

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

404

(4,677

)

FIXED ASSETS

Tangible assets

4

559,000

559,000

CURRENT ASSETS

Debtors

5

920

-

Cash at bank

6,947

6,983

7,867

6,983

CREDITORS

Amounts falling due within one year

6

180,631

180,151

NET CURRENT LIABILITIES

(172,764

)

(173,168

)

TOTAL ASSETS LESS CURRENT LIABILITIES

386,236

385,832

CREDITORS

Amounts falling due after more than one year

7

350,000

350,000

NET ASSETS

36,236

35,832

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

36,136

35,732

SHAREHOLDERS' FUNDS

36,236

35,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

L Varani - Director

1.	STATUTORY INFORMATION

L & L 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.

Land and buildings

-

not provided

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 May 2024

and 30 April 2025

559,000

NET BOOK VALUE

At 30 April 2025

559,000

At 30 April 2024

559,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

920

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

1

-

Other creditors

180,630

180,151

180,631

180,151

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

350,000

350,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

350,000

350,000