Company Registration No. 10077082 (England and Wales)
SHAWARMA BAR LIMITED
Unaudited accounts
for the year ended 31 March 2025
SHAWARMA BAR LIMITED
Unaudited accounts
Contents
SHAWARMA BAR LIMITED
Company Information
for the year ended 31 March 2025
Company Number
10077082 (England and Wales)
Registered Office
46 EXMOUTH MARKET
LONDON
EC1R 4QE
ENGLAND
SHAWARMA BAR LIMITED
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
(22,783)
(47,658)
Creditors: amounts falling due within one year
(312,501)
(172,280)
Net current liabilities
(222,698)
(29,210)
Total assets less current liabilities
(222,094)
(28,192)
Creditors: amounts falling due after more than one year
-
(163,010)
Provisions for liabilities
Net liabilities
(222,287)
(191,395)
Called up share capital
100
100
Profit and loss account
(222,387)
(191,495)
Shareholders' funds
(222,287)
(191,395)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 December 2025 and were signed on its behalf by
P J Katz
Director
Company Registration No. 10077082
SHAWARMA BAR LIMITED
Notes to the Accounts
for the year ended 31 March 2025
SHAWARMA BAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10077082. The registered office is 46 EXMOUTH MARKET, LONDON, EC1R 4QE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the term of the lease
Fixtures & fittings
4 years straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The accounts have been prepared on a going concern basis which assumes that the company will continue to trade. The Validity of this assumption is dependant on the sufficient and continuing financial support being made available by the parent company as we;; as the current and future profitability of the business.
SHAWARMA BAR LIMITED
Notes to the Accounts
for the year ended 31 March 2025
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
111,198
99,447
210,645
At 31 March 2025
111,198
101,468
212,666
At 1 April 2024
111,198
98,429
209,627
Charge for the year
-
2,435
2,435
At 31 March 2025
111,198
100,864
212,062
At 31 March 2025
-
604
604
At 31 March 2024
-
1,018
1,018
Amounts falling due within one year
Trade debtors
55,149
44,724
Amounts due from group undertakings etc.
37,737
132,119
Accrued income and prepayments
11,418
4,274
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
142,638
50,000
Trade creditors
66,108
33,077
Taxes and social security
11,617
16,216
Other creditors
21,474
27,727
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Creditors: amounts falling due after more than one year
2025
2024
SHAWARMA BAR LIMITED
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Transactions with related parties
At the balance sheet date, the company owed £27,624 to The Berber Food Group Limited.
At the balance sheet date, the company was owed £49,873 by Berber Properties Limited.
At the balance sheet date, the company was owed £71,150 by All-Day Dining Ltd.
At the balance sheet date, the company owed £55,662 to Berber and Q Ltd.
At the balance sheet date, the company was owed £62,131 by Market Dining Ltd. This company has now entered administration and the amount will not be repaid. It is recognised in the accounts as bad debt and will not be forming part of the taxable profit/loss.
All balances are interest free and repayable on demand.
The ultimate controlling party is The Berber Food Group Limited, registered office:
46 Exmouth Market
London
EC1R 4QE
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Average number of employees
During the year the average number of employees was 18 (2024: 18).