Restaurant Old Brompton Ltd - Filleted accounts

Registered number

08891949

Restaurant Old Brompton Ltd

Unaudited Filleted Accounts

31 March 2025

Restaurant Old Brompton Ltd
Registered number:		08891949
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		28,556			28,870

Current assets
Stocks		10,000			15,000
Debtors	5	194,490			156,373
Cash at bank and in hand		376,617			340,520
		581,107			511,893

Creditors: amounts falling due within one year	6	(372,592)			(350,141)

Net current assets			208,515			161,752

Net assets			237,071			190,622

Capital and reserves
Called up share capital			2			2
Profit and loss account			237,069			190,620

Shareholder's funds			237,071			190,622

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr K W Chew
Director
Approved by the board on 21 November 2025

Restaurant Old Brompton Ltd
Notes to the Accounts
for the period from 1 October 2024 to 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			19		14


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 October 2024					80,000
	At 31 March 2025					80,000

	Amortisation
	At 1 October 2024					80,000
	At 31 March 2025					80,000

	Net book value
	At 31 March 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 October 2024	38,887		108,955		147,842
	Additions	-		1,395		1,395
	At 31 March 2025	38,887		110,350		149,237

	Depreciation
	At 1 October 2024	14,858		104,114		118,972
	Charge for the period	649		1,060		1,709
	At 31 March 2025	15,507		105,174		120,681

	Net book value
	At 31 March 2025	23,380		5,176		28,556
	At 30 September 2024	24,029		4,841		28,870


5	Debtors			2025		2024
£					£

	Other debtors			194,490		156,373


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			29,699		28,189
	Taxation and social security costs			120,308		95,305
	Other creditors			222,585		226,647
				372,592		350,141


7	Controlling party

	The company is under the control of the shareholder, Mr K Y Leong by virtue of his shareholdings in the company.


8	Other information

	Restaurant Old Brompton Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	53 Old Brompton Road
	London
	SW7 3JS