Burger Republic Callender Limited

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

Registered number: NI655248

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,500		2,250
Tangible Assets	5		210,033		49,241

			211,533		51,491
CURRENT ASSETS
Debtors	6	11,004		18,687
Cash at bank and in hand		121,687		98,634

		132,691		117,321
Creditors: Amounts Falling Due Within One Year	7	(308,383 )		(127,474 )

NET CURRENT ASSETS (LIABILITIES)			(175,692 )		(10,153 )

TOTAL ASSETS LESS CURRENT LIABILITIES			35,841		41,338

Creditors: Amounts Falling Due After More Than One Year	8		(24,755 )		(13,350 )

NET ASSETS			11,086		27,988

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			11,085		27,987

SHAREHOLDERS' FUNDS			11,086		27,988

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Burger Republic Callender Limited

Balance Sheet (continued)

As At 31 March 2025

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 Paul Catterson

Director

26/11/2025

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

1. General Information

Burger Republic Callender Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI655248 . The registered office is 139a Kilrea Road, Upperlands , Maghera, BT46 5TA.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets include Website costs. It is amortised to profit and loss account over its estimated economic life of 5 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:

Freehold	2% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	20% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 14)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	3,750

As at 31 March 2025	3,750

Amortisation
As at 1 April 2024	1,500
Provided during the period	750

As at 31 March 2025	2,250

...CONTINUED

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Burger Republic Callender Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	1,500

As at 1 April 2024	2,250

5. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	28,772	103,580	3,191	135,543
Additions	77,076	110,642	208	187,926

As at 31 March 2025	105,848	214,222	3,399	323,469

Depreciation
As at 1 April 2024	-	84,503	1,799	86,302
Provided during the period	1,798	24,664	672	27,134

As at 31 March 2025	1,798	109,167	2,471	113,436

Net Book Value
As at 31 March 2025	104,050	105,055	928	210,033

As at 1 April 2024	28,772	19,077	1,392	49,241

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,829	3,579
Amounts owed by group undertakings	5,010	8,776
Other debtors	3,165	6,332

	11,004	18,687

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,900	-
Trade creditors	59,425	60,442
Bank loans and overdrafts	10,183	9,922
Amounts owed to group undertakings	158,943	29,165
Other creditors	2,447	2,280
Taxation and social security	69,485	25,665

	308,383	127,474

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Burger Republic Callender Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	21,850	-
Bank loans	2,905	13,350

	24,755	13,350

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,900	-
Later than one year and not later than five years	21,850	-

	29,750	-

	29,750	-

10. Related Party Transactions

At the end of the financial year a total balance of £5,010 was owed by Burger Republic Ireland Limited to Burger Republic Callender Limited (2024 - £5,010).

At the end of the financial year a total balance of £148,165 was owed by Burger Republic Callender Limited to Finnbridge Limited (2024 - £29,165).

At the end of the financial year a total balance of £23,112 was owed by Burger Republic Callender Limited to Burger Republic (NI) Botanic Limited (2024 - -£3,766).

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