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Company Registration No. NI672781 (Northern Ireland)
Munch Belfast LTD Unaudited accounts for the year ended 30 September 2025
Munch Belfast LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Munch Belfast LTD Company Information for the year ended 30 September 2025
Director
Ali Najar
Company Number
NI672781 (Northern Ireland)
Registered Office
196 Upper Lisburn Road Finaghy Belfast County Antrim BT10 0LA Northern Ireland
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Munch Belfast LTD Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
62,000
Current assets
Inventories
27,580
40,100
Cash at bank and in hand
12,264
3,122
39,844
43,222
Creditors: amounts falling due within one year
5
(106,354)
(76,121)
Net current liabilities
(66,510)
(32,899)
Total assets less current liabilities
(66,510)
29,101
Creditors: amounts falling due after more than one year
6
-
(44,992)
Net liabilities
(66,510)
(15,891)
Capital and reserves
Called up share capital
1
1
Revaluation reserve
-
72,363
Profit and loss account
(66,511)
(88,255)
Shareholders' funds
(66,510)
(15,891)
For the year ending 30 September 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 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 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 and authorised for issue on 17 October 2025 and were signed on its behalf by
Ali Najar Director Company Registration No. NI672781
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Munch Belfast LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Munch Belfast LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI672781. The registered office is 196 Upper Lisburn Road, Finaghy, Belfast, County Antrim, BT10 0LA, Northern Ireland.
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
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
25,000
130,000
155,000
Disposals
(25,000)
(130,000)
(155,000)
At 30 September 2025
-
-
-
Depreciation
At 1 October 2024
15,000
78,000
93,000
On disposals
(15,000)
(78,000)
(93,000)
At 30 September 2025
-
-
-
Net book value
At 30 September 2025
-
-
-
At 30 September 2024
10,000
52,000
62,000
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Munch Belfast LTD Notes to the Accounts for the year ended 30 September 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
36,121
Loans from directors
106,354
40,000
106,354
76,121
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
44,992
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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