CM Biryani Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC675729

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		20,000		20,000
Tangible Assets	5		27,778		34,005

			47,778		54,005
CURRENT ASSETS
Stocks	6	5,412		3,950
Debtors	7	5,151		-
Cash at bank and in hand		6,767		7,277

		17,330		11,227
Creditors: Amounts Falling Due Within One Year	8	(120,535 )		(76,026 )

NET CURRENT ASSETS (LIABILITIES)			(103,205 )		(64,799 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(55,427 )		(10,794 )

Creditors: Amounts Falling Due After More Than One Year	9		(13,223 )		(53,258 )

NET LIABILITIES			(68,650 )		(64,052 )

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			(68,850 )		(64,252 )

SHAREHOLDERS' FUNDS			(68,650)		(64,052)

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CM Biryani Ltd

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 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 Sannah Santharaj

Director

30/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CM Biryani Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC675729 . The registered office is 51 Baberton Mains Rise, , Edinburgh, , Scotland, , EH14 3HG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Motor Vehicles	10%
Fixtures & Fittings	20%

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2023: 20)

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CM Biryani Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2023	20,000

As at 30 September 2024	20,000

Net Book Value
As at 30 September 2024	20,000

As at 1 October 2023	20,000

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 October 2023	9,500	40,433	49,933
Additions	-	3,101	3,101

As at 30 September 2024	9,500	43,534	53,034

Depreciation
As at 1 October 2023	950	14,978	15,928
Provided during the period	950	8,378	9,328

As at 30 September 2024	1,900	23,356	25,256

Net Book Value
As at 30 September 2024	7,600	20,178	27,778

As at 1 October 2023	8,550	25,455	34,005

6. Stocks

	2024	2023
	£	£
Stock	5,412	3,950

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	5,151	-

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CM Biryani Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	6,087	12,123
Bank loans and overdrafts	18,799	9,525
Other taxes and social security	24,182	5,912
VAT	34,722	13,521
Director's loan account	36,745	34,945

	120,535	76,026

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other loans	4,185	44,509
Credit Card	9,038	8,749

	13,223	53,258

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	200	200

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