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Company No: 13121933 (England and Wales)

# THE ULTIMATE GOURMET BURGER COMPANY LTD

### Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

THE ULTIMATE GOURMET BURGER COMPANY LTD

## Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

THE ULTIMATE GOURMET BURGER COMPANY LTD

## BALANCE SHEET

As at 31 January 2025
THE ULTIMATE GOURMET BURGER COMPANY LTD

## BALANCE SHEET (continued)

As at 31 January 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 23,149 |  | 28,936
|  | 23,149 |  | 28,936
Current assets |  |  |  |
Stocks | 4 | 320 |  | 450
Debtors | 5 | 2,387 |  | 4,877
Cash at bank and in hand |  | 19 |  | 3,971
|  | 2,726 |  | 9,298
Creditors: amounts falling due within one year | 6 | ( 173,809) |  | ( 153,452)
Net current liabilities |  | (171,083) |  | (144,154)
Total assets less current liabilities |  | (147,934) |  | (115,218)
Creditors: amounts falling due after more than one year | 7 | 0 |  | ( 7,098)
Net liabilities |  | ( 147,934) |  | ( 122,316)
Capital and reserves |  |  |  |
Called-up share capital |  | 2 |  | 2
Profit and loss account |  | ( 147,936 ) |  | ( 122,318 )
Total shareholders' deficit |  | ( 147,934) |  | ( 122,316)

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Ultimate Gourmet Burger Company Ltd (registered number: 13121933) were approved and authorised for issue by the Director on 22 October 2025. They were signed on its behalf by:

Mr I M Noble Director |

THE ULTIMATE GOURMET BURGER COMPANY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
THE ULTIMATE GOURMET BURGER COMPANY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The Ultimate Gourmet Burger Company Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 9 Grafton Avenue, Weymouth, DT4 9RZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Vehicles | 20 % reducing balance
Computer equipment | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes purchases of food and drink. Cost is calculated using the FIFO (first-in, first-out) method.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 February 2024 | 7,420 |  | 25,075 |  | 1,111 |  | 33,606
At 31 January 2025 | 7,420 |  | 25,075 |  | 1,111 |  | 33,606
Accumulated depreciation |  |  |  |  |  |  |
At 01 February 2024 | 1,409 |  | 2,905 |  | 356 |  | 4,670
Charge for the financial year | 1,203 |  | 4,433 |  | 151 |  | 5,787
At 31 January 2025 | 2,612 |  | 7,338 |  | 507 |  | 10,457
Net book value |  |  |  |  |  |  |
At 31 January 2025 | 4,808 |  | 17,737 |  | 604 |  | 23,149
At 31 January 2024 | 6,011 |  | 22,170 |  | 755 |  | 28,936

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 320 |  | 450

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 2,387 |  | 4,877

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 1,398 |  | 17,396
Trade creditors | 6,328 |  | 1,516
Other creditors | 166,083 |  | 134,540
| 173,809 |  | 153,452

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 0 |  | 7,098

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Financial commitments

Commitments

Capital commitments are as follows:

| 2025 |  | 2024
| £ |  | £
Contracted for but not provided for: |  |  |
Finance leases entered into | 0 |  | 44,799