Eden Park Charcoal Grill Ltd - Filleted accounts

Registered number

13308487

Eden Park Charcoal Grill Ltd

Unaudited Filleted Accounts

31 March 2025

Eden Park Charcoal Grill Ltd
Registered number:		13308487
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		18,000			21,000
Tangible assets	4		7,603			13,749
			25,603			34,749

Current assets
Stocks		538			1,200
Debtors	5	8,314			7,029
Cash at bank and in hand		8,512			2,580
		17,364			10,809

Creditors: amounts falling due within one year	6	(58,817)			(55,317)

Net current liabilities			(41,453)			(44,508)

Net liabilities			(15,850)			(9,759)

Capital and reserves
Called up share capital			10			10
Profit and loss account			(15,860)			(9,769)

Shareholder's funds			(15,850)			(9,759)

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.




Ismet Kurum
Director
Approved by the board on 30 December 2025

Eden Park Charcoal Grill Ltd
Notes to the Accounts
for the year ended 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 6 years straight line
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					30,000
	At 31 March 2025					30,000

	Amortisation
	At 1 April 2024					9,000
	Provided during the year					3,000
	At 31 March 2025					12,000

	Net book value
	At 31 March 2025					18,000
	At 31 March 2024					21,000

	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 April 2024	20,000		11,500		31,500
	Additions	-		83		83
	At 31 March 2025	20,000		11,583		31,583

	Depreciation
	At 1 April 2024	10,000		7,751		17,751
	Charge for the year	3,333		2,896		6,229
	At 31 March 2025	13,333		10,647		23,980

	Net book value
	At 31 March 2025	6,667		936		7,603
	At 31 March 2024	10,000		3,749		13,749


5	Debtors			2025		2024
£					£

	Trade debtors			75		10
	Other debtors			8,239		7,019
				8,314		7,029


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

	Trade creditors			4,287		3,976
	Taxation and social security costs			3,062		8,248
	Other creditors			51,468		43,093
				58,817		55,317


7	Other information

	Eden Park Charcoal Grill Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	418 Upper Elmers End Road
	Beckenham
	Kent
	BR3 3HG