Mobile Barbecues (East Anglia) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00704244

Mobile Barbecues (East Anglia) Limited

Unaudited financial statements

5 April 2025

Mobile Barbecues (East Anglia) Limited

Statement of financial position

5 April 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		2,208,432		2,335,778

Current assets

Debtors	6	51,448	82,105
Cash at bank and in hand		82,322	70,765
		---------	---------
		133,770	152,870

Creditors: Amounts falling due within one year	7	( 76,508)		( 32,103)
		---------		---------
Net current assets			57,262		120,767
			-----------		-----------
Total assets less current liabilities			2,265,694		2,456,545

Creditors: Amounts falling due after more than one year	8	( 2,680,200)	( 2,729,710)
		-----------	-----------
Net liabilities		( 414,506)	( 273,165)
		-----------	-----------

Capital and reserves

Called up share capital	900	900
Profit and loss account	( 415,406)	( 274,065)
	---------	---------
Shareholders deficit	( 414,506)	( 273,165)
	---------	---------

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 income statement has not been delivered.

For the year ending 5 April 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 30 December 2025 , and are signed on behalf of the board by:

J R L Taylor

Director

Company registration number: 00704244

Mobile Barbecues (East Anglia) Limited

Notes to the financial statements

Year ended 5 April 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 Conifer Hill, Startston, Harleston, Norfolk, IP20 0NT.

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Long leasehold property	-	5% straight line
Plant and machinery	-	5% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of employees during the year was 3 (2024: 3 ).

5. Tangible assets

	Leasehold property	Plant and machinery	Total
	£	£	£
Cost
At 6 April 2024	2,397,499	604,453	3,001,952
Additions	11,817	–	11,817
	-----------	---------	-----------
At 5 April 2025	2,409,316	604,453	3,013,769
	-----------	---------	-----------
Depreciation
At 6 April 2024	601,574	64,600	666,174
Charge for the year	110,750	28,413	139,163
	-----------	---------	-----------
At 5 April 2025	712,324	93,013	805,337
	-----------	---------	-----------
Carrying amount
At 5 April 2025	1,696,992	511,440	2,208,432
	-----------	---------	-----------
At 5 April 2024	1,795,925	539,853	2,335,778
	-----------	---------	-----------

6. Debtors

	2025	2024
	£	£
Trade debtors	25,213	7,178
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	47,504
Other debtors	26,235	27,423
	-------	-------
	51,448	82,105
	-------	-------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loan	39,164	–
Trade creditors	4,822	1,557
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,676	–
Social security and other taxes	26,895	26,640
Other creditors	3,951	3,906
	-------	-------
	76,508	32,103
	-------	-------

The bank loan is secured by a debenture over property and other assets.

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

	2025	2024
	£	£
Bank loan	2,680,200	2,729,710
	-----------	-----------

The bank loan is secured by a debenture over property and other assets .