Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 June 2023 false 1 April 2024 31 March 2025 31 March 2025 13402737 Mr K Katyal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13402737 2024-03-31 13402737 2025-03-31 13402737 2024-04-01 2025-03-31 13402737 frs-core:CurrentFinancialInstruments 2025-03-31 13402737 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 13402737 frs-core:OtherResidualIntangibleAssets 2025-03-31 13402737 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 13402737 frs-core:OtherResidualIntangibleAssets 2024-03-31 13402737 frs-core:ShareCapital 2025-03-31 13402737 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13402737 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13402737 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13402737 frs-bus:SmallEntities 2024-04-01 2025-03-31 13402737 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13402737 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13402737 frs-core:CostValuation 2024-03-31 13402737 frs-core:CostValuation 2025-03-31 13402737 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 13402737 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 13402737 frs-bus:Director1 2024-04-01 2025-03-31 13402737 frs-countries:EnglandWales 2024-04-01 2025-03-31 13402737 2023-05-31 13402737 2024-03-31 13402737 2023-06-01 2024-03-31 13402737 frs-core:CurrentFinancialInstruments 2024-03-31 13402737 frs-core:ShareCapital 2024-03-31 13402737 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13402737
Restaurants Inc. Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford-Upon-Avon
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13402737
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,801 3,611
Investments 5 285,650 285,650
288,451 289,261
CURRENT ASSETS
Debtors 6 292,711 1,989,106
Cash at bank and in hand 6,281 36,734
298,992 2,025,840
Creditors: Amounts Falling Due Within One Year 7 (2,630,475 ) (2,370,691 )
NET CURRENT ASSETS (LIABILITIES) (2,331,483 ) (344,851 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,043,032 ) (55,590 )
NET LIABILITIES (2,043,032 ) (55,590 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (2,043,132 ) (55,690 )
SHAREHOLDERS' FUNDS (2,043,032) (55,590)
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 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.
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 K Katyal
Director
10/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Restaurants Inc. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13402737 . The registered office is 13 The Courtyard Timothys Bridge Road, Stratford-Upon-Avon, Warwickshire, CV37 9NP.
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. Going Concern Disclosure
The director of the company has confirmed that sufficient financial support will be provided to enable this company to continue its operations for a period of not less than 12 months from the date the balance sheet is signed and accordingly the financial statements are prepared on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
Computer software is being amortised evenly over its estimated useful life of five years.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 4,050
As at 31 March 2025 4,050
Amortisation
As at 1 April 2024 439
Provided during the period 810
As at 31 March 2025 1,249
Net Book Value
As at 31 March 2025 2,801
As at 1 April 2024 3,611
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 April 2024 285,650
As at 31 March 2025 285,650
Provision
As at 1 April 2024 -
As at 31 March 2025 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 March 2025 285,650
As at 1 April 2024 285,650
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 14,400 166,800
Amounts owed by group undertakings 219,175 1,818,327
Other debtors 59,136 3,979
292,711 1,989,106
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 17,622 -
Amounts owed to group undertakings 552,088 501,748
Other creditors 2,060,765 1,850,489
Taxation and social security - 18,454
2,630,475 2,370,691
8. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5