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Company Registration No. 08850256 (England and Wales)
MUSE RESTAURANTS LTD Unaudited accounts for the year ended 31 March 2025
MUSE RESTAURANTS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MUSE RESTAURANTS LTD Company Information for the year ended 31 March 2025
Directors
Adrian Rummel Jonathan Hall Marcus Geoffrey Bennett
Company Number
08850256 (England and Wales)
Registered Office
THE BAY HORSE 45 THE GREEN HURWORTH DARLINGTON CO DURHAM DL2 2AA
Accountants
Gillian Duffy & Co Ltd 1 The Beeches Stokesley North Yorkshire TS9 5PR
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MUSE RESTAURANTS LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
125,514 
72,998 
Current assets
Inventories
18,474 
18,765 
Debtors
6
861,665 
861,212 
Cash at bank and in hand
37,253 
36,383 
917,392 
916,360 
Creditors: amounts falling due within one year
7
(288,035)
(305,154)
Net current assets
629,357 
611,206 
Total assets less current liabilities
754,871 
684,204 
Creditors: amounts falling due after more than one year
8
- 
(67,873)
Provisions for liabilities
Deferred tax
(29,169)
(11,821)
Net assets
725,702 
604,510 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
725,699 
604,507 
Shareholders' funds
725,702 
604,510 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Jonathan Hall Director Company Registration No. 08850256
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MUSE RESTAURANTS LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
MUSE RESTAURANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 08850256. The registered office is THE BAY HORSE 45 THE GREEN, HURWORTH, DARLINGTON, CO DURHAM, DL2 2AA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
300,000 
At 31 March 2025
300,000 
Amortisation
At 1 April 2024
300,000 
At 31 March 2025
300,000 
Net book value
At 31 March 2025
- 
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MUSE RESTAURANTS LTD Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
131,469 
93,788 
225,257 
Additions
82,200 
6,060 
88,260 
Disposals
(17,604)
(679)
(18,283)
At 31 March 2025
196,065 
99,169 
295,234 
Depreciation
At 1 April 2024
90,372 
61,887 
152,259 
Charge for the year
26,423 
9,321 
35,744 
On disposals
(17,604)
(679)
(18,283)
At 31 March 2025
99,191 
70,529 
169,720 
Net book value
At 31 March 2025
96,874 
28,640 
125,514 
At 31 March 2024
41,097 
31,901 
72,998 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,302 
4,217 
Accrued income and prepayments
19,364 
18,996 
Other debtors
837,999 
837,999 
861,665 
861,212 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
57,617 
54,146 
VAT
24,625 
16,567 
Trade creditors
109,776 
153,170 
Taxes and social security
60,908 
29,167 
Other creditors
5,075 
4,688 
Accruals
30,034 
47,416 
288,035 
305,154 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
67,873 
9
Capital commitments
2025 
2024 
£ 
£ 
Amounts contracted but not provided for in the accounts
494,732 
556,552 
Capital commitments comprise 8 years of rental payments due under a lease agreement.
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MUSE RESTAURANTS LTD Notes to the Accounts for the year ended 31 March 2025
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Jonathan Hall
Loan to director
- 
10,000 
- 
10,000 
- 
10,000 
- 
10,000 
11
Transactions with related parties
Trade debtors include £4,220 (2024 £3,947) due from Hials Ltd, a company in which the directors own 75% of the share capital. Other debtors comprise loans to Hials Ltd of £828,000 (2023 £828,000).
12
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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