REGISTERED NUMBER: 08449620 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

JAZZYS RESTAURANT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

F Hassan Eldogdog

Mrs S L Hassan

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

REGISTERED NUMBER:

08449620 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

48,619

11,842

48,619

11,842

CURRENT ASSETS

Stocks

7

5,916

7,557

Debtors

8

20,470

96,419

Cash at bank and in hand

103,028

125,918

129,414

229,894

CREDITORS

Amounts falling due within one year

9

105,273

102,023

NET CURRENT ASSETS

24,141

127,871

TOTAL ASSETS LESS CURRENT LIABILITIES

72,760

139,713

CREDITORS

Amounts falling due after more than one year

10

(19,167

)

(24,167

)

PROVISIONS FOR LIABILITIES

(9,029

)

(2,626

)

NET ASSETS

44,564

112,920

CAPITAL AND RESERVES

Allotted, called up and fully

paid share capital

400

400

Retained earnings

44,164

112,520

44,564

112,920

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

F Hassan Eldogdog - Director

1.	STATUTORY INFORMATION

Jazzys Restaurant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover represents net takings, excluding value added tax.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

INTANGIBLE ASSETS

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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on cost

Computer equipment

-

50% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

64,000

AMORTISATION

At 1 April 2024

and 31 March 2025

64,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

6.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

-

35,879

2,549

38,428

Additions

42,252

1,258

1,208

44,718

Disposals

-

(2,381

)

-

(2,381

)

At 31 March 2025

42,252

34,756

3,757

80,765

DEPRECIATION

At 1 April 2024

-

24,393

2,193

26,586

Charge for year

2,801

4,331

809

7,941

Eliminated on disposal

-

(2,381

)

-

(2,381

)

At 31 March 2025

2,801

26,343

3,002

32,146

NET BOOK VALUE

At 31 March 2025

39,451

8,413

755

48,619

At 31 March 2024

-

11,486

356

11,842

7.

STOCKS

2025

2024

£

£

Stocks

5,916

7,557

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

343

8,641

Amounts owed by group undertakings

16,467

60,248

Other debtors

135

24,547

Tax

84

218

Prepayments

3,441

2,765

20,470

96,419

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

39,578

24,871

Tax

7,431

13,792

VAT

1,833

15,794

Other creditors

68

348

Directors' current accounts

33,279

61

Accrued expenses

13,084

37,157

105,273

102,023

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

10,000

10,000

Bank loans - 2-5 years

9,167

14,167

19,167

24,167

11.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £16,467 by Habibi's Property Limited, a company under the control of the directors.The loan is interest free and there is no fixed term for repayment.