REGISTERED NUMBER: 09374520 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Avant Restaurants Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr E A Brunet

Mr S J R Tozer

REGISTERED OFFICE:

Bridge Farm

Button Street

Inglewhite

Preston

Lancashire

PR3 2LE

REGISTERED NUMBER:

09374520 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Avant Restaurants Limited for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Avant Restaurants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Avant Restaurants Limited and state those matters that we have agreed to state to the Board of Directors of Avant Restaurants Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avant Restaurants Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Avant Restaurants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Avant Restaurants Limited. You consider that Avant Restaurants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Avant Restaurants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

FIXED ASSETS

Tangible assets

4

589,066

663,562

CURRENT ASSETS

Stocks

15,000

15,000

Debtors

5

831,738

902,079

Cash at bank

282,480

132,482

1,129,218

1,049,561

CREDITORS

Amounts falling due within one year

6

457,793

418,054

NET CURRENT ASSETS

671,425

631,507

TOTAL ASSETS LESS CURRENT LIABILITIES

1,260,491

1,295,069

CREDITORS

Amounts falling due after more than one year

7

6,160

16,514

NET ASSETS

1,254,331

1,278,555

CAPITAL AND RESERVES

Called up share capital

120,168

118,861

Share premium

1,138,587

1,139,894

Retained earnings

(4,424

)

19,800

1,254,331

1,278,555

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 23 September 2025 and were signed on its behalf by:

Mr S J R Tozer - Director

1.	STATUTORY INFORMATION

Avant Restaurants 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 67 (2023 - 75 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

683,350

291,628

191,699

26,403

1,193,080

Additions

9,520

3,013

2,093

3,935

18,561

At 31 December 2024

692,870

294,641

193,792

30,338

1,211,641

DEPRECIATION

At 1 January 2024

189,240

222,680

102,462

15,136

529,518

Charge for year

49,585

17,329

22,658

3,485

93,057

At 31 December 2024

238,825

240,009

125,120

18,621

622,575

NET BOOK VALUE

At 31 December 2024

454,045

54,632

68,672

11,717

589,066

At 31 December 2023

494,110

68,948

89,237

11,267

663,562

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

37,549

50,970

Other debtors

774,415

831,098

Prepayments

19,774

20,011

831,738

902,079

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

46,361

22,946

Trade creditors

293,581

183,017

Tax

-

17,672

Social security and other taxes

37,134

46,159

VAT

42,084

90,681

Other creditors

3,752

4,621

Wages and salaries control

-

4,116

Accrued expenses

34,881

48,842

457,793

418,054

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans - 1-2 years

6,160

10,354

Bank loans - 2-5 years

-

6,160

6,160

16,514