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Company Registration No. 14935701 (England and Wales)
First Draft Bar & Kitchen Ltd Unaudited accounts for the year ended 30 June 2025
First Draft Bar & Kitchen Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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First Draft Bar & Kitchen Ltd Company Information for the year ended 30 June 2025
Directors
Daniel Larkan Daisy Radevsky
Company Number
14935701 (England and Wales)
Registered Office
13 The Close Norwich NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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First Draft Bar & Kitchen Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
28,668
35,058
Current assets
Cash at bank and in hand
1,290
3,029
Creditors: amounts falling due within one year
5
(114,150)
(50,681)
Net current liabilities
(112,860)
(47,652)
Total assets less current liabilities
(84,192)
(12,594)
Provisions for liabilities
Deferred tax
(7,168)
(8,765)
Net liabilities
(91,360)
(21,359)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(91,361)
(21,360)
Shareholders' funds
(91,360)
(21,359)
For the year ending 30 June 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 directors acknowledge their 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 of Directors and authorised for issue on 9 February 2026 and were signed on its behalf by
Daniel Larkan Director Company Registration No. 14935701
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First Draft Bar & Kitchen Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
First Draft Bar & Kitchen Ltd is a private company, limited by shares, registered in England and Wales, registration number 14935701. The registered office is 13 The Close, Norwich, NR1 4DS, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% RB
Turnover
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.
Deferred taxation
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.
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First Draft Bar & Kitchen Ltd Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
43,823
Additions
777
At 30 June 2025
44,600
Depreciation
At 1 July 2024
8,765
Charge for the year
7,167
At 30 June 2025
15,932
Net book value
At 30 June 2025
28,668
At 30 June 2024
35,058
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,826
737
Loans from directors
107,324
49,944
114,150
50,681
6
Average number of employees
During the year the average number of employees was 8 (2024: 6).
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