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Company Registration No. 09093424 (England and Wales)
RANA'S BAKERY & BRASSERIE LIMITED Unaudited accounts for the year ended 31 March 2025
RANA'S BAKERY & BRASSERIE LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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RANA'S BAKERY & BRASSERIE LIMITED Company Information for the year ended 31 March 2025
Directors
Rana Roushdi Righton Alexander West
Company Number
09093424 (England and Wales)
Registered Office
The Gluten Free Bakery Unit 6 Print Village, 58 Chadwick Road London London SE15 4PU England
Accountants
CLEARCUT ACCOUNTING LIMITED SUITE 2 PARKWAY 5 PARKWAY BUSINESS CENT 300 PRINCESS ROAD MANCHESTER M14 7HR
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RANA'S BAKERY & BRASSERIE LIMITED Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
115,583
140,796
Current assets
Inventories
5
13,677
20,020
Debtors
6
130,035
101,738
Cash at bank and in hand
10,904
32,968
154,616
154,726
Creditors: amounts falling due within one year
7
(134,099)
(195,846)
Net current assets/(liabilities)
20,517
(41,120)
Total assets less current liabilities
136,100
99,676
Creditors: amounts falling due after more than one year
8
(100,000)
(82,760)
Net assets
36,100
16,916
Capital and reserves
Called up share capital
128
128
Share premium
265,060
265,060
Profit and loss account
(229,088)
(248,272)
Shareholders' funds
36,100
16,916
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 7 August 2025 and were signed on its behalf by
Rana Roushdi Righton Director Company Registration No. 09093424
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RANA'S BAKERY & BRASSERIE LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
RANA'S BAKERY & BRASSERIE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09093424. The registered office is The Gluten Free Bakery, Unit 6, Print Village, 58 Chadwick Road, London, London, SE15 4PU, England.
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.
Going concern
At the time of approving the financial statements, the directors have reasonable expectation that the company will continue its operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business and is shown net of VAT and other sales-related taxes. The fair value of consideration takes into account trade discounts, settlement discounts, and volume rebates. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity, and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
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% RBM
Fixtures & fittings
SLM over 6 years
Computer equipment
25% RBM
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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RANA'S BAKERY & BRASSERIE LIMITED Notes to the Accounts for the year ended 31 March 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
3,500
337,700
2,605
6,840
350,645
Additions
-
10,056
-
-
10,056
At 31 March 2025
3,500
347,756
2,605
6,840
360,701
Depreciation
At 1 April 2024
-
203,905
2,156
3,788
209,849
Charge for the year
-
34,172
372
725
35,269
At 31 March 2025
-
238,077
2,528
4,513
245,118
Net book value
At 31 March 2025
3,500
109,679
77
2,327
115,583
At 31 March 2024
3,500
133,795
449
3,052
140,796
5
Inventories
2025
2024
£
£
Finished goods
13,677
20,020
13,677
20,020
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
29,482
26,613
Other debtors
91,553
75,125
121,035
101,738
Amounts falling due after more than one year
Other debtors
9,000
-
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RANA'S BAKERY & BRASSERIE LIMITED Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
23,587
25,260
VAT
3,524
-
Trade creditors
74,933
137,520
Taxes and social security
7,245
15,866
Other creditors
21,446
17,200
Accruals
3,364
-
134,099
195,846
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
100,000
82,760
9
Operating lease commitments
2025
2024
£
£
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,221
-
10
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Rana Roushdi Righton
27,546
7,096
14,731
19,911
Alexander West
26,889
8,306
10,749
24,446
54,435
15,402
25,480
44,357
During the financial year, RANA'S BAKERY & BRASSERIE LIMITED made an unsecured loans to Rana Righton and Alexander West. The balance outstanding at the reporting date was £19,911 and £24,446 respectively .The loan is repayable in full on demand. The loan give rise to a Corporation Tax charge under s455 CTA 2010.
11
Average number of employees
During the year the average number of employees was 11 (2024: 11).
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