BAYLEAF RESTAURANT LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08580515

BAYLEAF RESTAURANT LTD

Filleted Unaudited Financial Statements

31 March 2025

BAYLEAF RESTAURANT LTD

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		65,182	76,299

Current assets

Stocks		5,000	3,000
Debtors	6	111,200	111,200
Cash at bank and in hand		9,182	18,144
		---------	---------
		125,382	132,344

Creditors: amounts falling due within one year	7	68,066		38,297
		---------		---------
Net current assets			57,316	94,047
			---------	---------
Total assets less current liabilities			122,498	170,346

Creditors: amounts falling due after more than one year	8		3,659	13,784

Provisions

Taxation including deferred tax	4,754	4,754
	---------	---------
Net assets	114,085	151,808
	---------	---------

BAYLEAF RESTAURANT LTD

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	113,985	151,708
	---------	---------
Shareholders funds	114,085	151,808
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 December 2025 , and are signed on behalf of the board by:

Mr T Miah

Director

Company registration number: 08580515

BAYLEAF RESTAURANT LTD

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 154 Oakleigh Road North, London, N20 0UG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property	-	6% straight line
Fixtures and fittings	-	20% reducing balance
Improvements	-	6% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2024: 13 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Building Improvement	Total
	£	£	£	£
Cost
At 1 April 2024	47,368	83,860	103,000	234,228
Additions	–	1,233	–	1,233
	--------	--------	---------	---------
At 31 March 2025	47,368	85,093	103,000	235,461
	--------	--------	---------	---------
Depreciation
At 1 April 2024	35,289	57,679	64,961	157,929
Charge for the year	–	5,483	6,867	12,350
	--------	--------	---------	---------
At 31 March 2025	35,289	63,162	71,828	170,279
	--------	--------	---------	---------
Carrying amount
At 31 March 2025	12,079	21,931	31,172	65,182
	--------	--------	---------	---------
At 31 March 2024	12,079	26,181	38,039	76,299
	--------	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Other debtors	111,200	111,200
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	6,801	3,984
Corporation tax	–	2,604
Social security and other taxes	29,001	19,377
Other creditors	22,264	2,332
	--------	--------
	68,066	38,297
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	3,659	13,784
	-------	--------