IRIS Accounts Production v25.4.12.37 12873276 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false true false Ordinary A Shares 1.00000 Ordinary B Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12873276 2024-05-31 12873276 2025-05-31 12873276 2024-06-01 2025-05-31 12873276 2023-05-31 12873276 2023-06-01 2024-05-31 12873276 2024-05-31 12873276 ns15:EnglandWales 2024-06-01 2025-05-31 12873276 ns14:PoundSterling 2024-06-01 2025-05-31 12873276 ns10:Director1 2024-06-01 2025-05-31 12873276 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12873276 ns10:SmallEntities 2024-06-01 2025-05-31 12873276 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12873276 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 12873276 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12873276 ns10:FullAccounts 2024-06-01 2025-05-31 12873276 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 12873276 ns10:OrdinaryShareClass2 2024-06-01 2025-05-31 12873276 ns10:Director2 2024-06-01 2025-05-31 12873276 ns10:RegisteredOffice 2024-06-01 2025-05-31 12873276 ns5:CurrentFinancialInstruments 2025-05-31 12873276 ns5:CurrentFinancialInstruments 2024-05-31 12873276 ns5:ShareCapital 2025-05-31 12873276 ns5:ShareCapital 2024-05-31 12873276 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 12873276 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 12873276 ns5:PlantMachinery 2024-05-31 12873276 ns5:PlantMachinery 2024-06-01 2025-05-31 12873276 ns5:PlantMachinery 2025-05-31 12873276 ns5:PlantMachinery 2024-05-31 12873276 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 12873276 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 12873276 ns10:OrdinaryShareClass1 2025-05-31 12873276 ns10:OrdinaryShareClass2 2025-05-31 12873276 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 12873276 ns5:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31

REGISTERED NUMBER: 12873276 (England and Wales)

TUNBRIDGE WELLS RESTAURANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

TUNBRIDGE WELLS RESTAURANTS LIMITED (REGISTERED NUMBER: 12873276)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TUNBRIDGE WELLS RESTAURANTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | A Kochhar

| J Singh

| REGISTERED OFFICE: | 2nd Floor, One Hobbs House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| REGISTERED NUMBER: | 12873276 (England and Wales)

| ACCOUNTANTS: | KHI Albury Limited

| 2nd Floor, One Hobbs House,

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

TUNBRIDGE WELLS RESTAURANTS LIMITED (REGISTERED NUMBER: 12873276)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 779,610 |  | 916,786 |  |

CURRENT ASSETS

Stocks | 20,535 |  | 20,757 |  |

Debtors | 5 | 81,394 |  | 46,063 |  |

Cash at bank and in hand | 130,483 |  | 79,424 |  |

232,412 |  | 146,244 |  |

CREDITORS

Amounts falling due within one year | 6 | 676,245 |  | 1,007,807 |  |

NET CURRENT LIABILITIES | (443,833 | ) | (861,563 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 335,777 |  | 55,223 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,000 |  | 1,000 |  |

Retained earnings | 8 | 334,777 |  | 54,223 |  |

SHAREHOLDERS' FUNDS | 335,777 |  | 55,223 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2026 and were signed on its behalf by:

J Singh - Director

TUNBRIDGE WELLS RESTAURANTS LIMITED (REGISTERED NUMBER: 12873276)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Tunbridge Wells 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 represents sales of products to customers in the United Kingdom, excluding discounts, rebates, value added tax and other sales taxes. Revenues are recognised when food and beverage products are sold to customers in the restaurant.

| Tangible fixed assets

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

| Improvements to property - Straight line over 10 years

| Plant and machinery - 25% on cost

| Fixtures and fittings - 25% on cost

| Computer equipment - Straight line over 10 years and 33% on cost

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Debtors

| Trade debtors are measured at the transaction price, less any provisions for bad or doubtful debts. Loans receivable are measured at their transactional amounts, less any potential impairment.

| Cash an bank and in hand

| Cash at bank and in hand is represented by cash in hand and deposits held with financial institutions repayable without penalty or a notice of not less than 24 hour's.

TUNBRIDGE WELLS RESTAURANTS LIMITED (REGISTERED NUMBER: 12873276)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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 25 (2024 - 19 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 963,781 |  |

| Additions | 15,478 |  |

| At 31 May 2025 | 979,259 |  |

| DEPRECIATION

| At 1 June 2024 | 46,995 |  |

| Charge for year | 152,654 |  |

| At 31 May 2025 | 199,649 |  |

| NET BOOK VALUE

| At 31 May 2025 | 779,610 |  |

| At 31 May 2024 | 916,786 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 29,020 |  | 3,822 |  |

| Amounts owed by associates | 18,954 |  | - |  |

| Other debtors | 33,420 |  | 42,241 |  |

81,394 |  | 46,063 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 127,174 |  | 231,652 |  |

| Amounts owed to associates | 368,416 |  | 644,709 |  |

| Taxation and social security | 81,622 |  | 18,655 |  |

| Other creditors | 99,033 |  | 112,791 |  |

676,245 |  | 1,007,807 |  |

TUNBRIDGE WELLS RESTAURANTS LIMITED (REGISTERED NUMBER: 12873276)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 510 | Ordinary A Shares | £1 | 510 |  | 510 |  |

| 490 | Ordinary B Shares | £1 | 490 |  | 490 |  |

1,000 |  | 1,000 |  |

| All shares rank pari-passu.

8. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 54,223 |  |

| Profit for the year | 304,554 |  |

| Dividends | (24,000 | ) |

| At 31 May 2025 | 334,777 |  |

9. | RELATED PARTY DISCLOSURES

| At the year-end date, included within debtors, amount falling due within one year, is an amount of £18,954 (2024: £NIL) owed to the company from Coriander House Limited

| At the year-end date, included within Creditors, amount falling due within one year, is an amount of £666 (2024: £500) owed from the company to Rang Mahal Limited

| At the year-end date, included within Creditors, amount falling due within one year, is an amount of £800 (2024: £800) owed from the company to Wembley Park Restaurant Limited

| At the year-end date, included within Creditors, amount falling due within one year, is an amount of £70,765 (2024: £70,765) owed from the company to The Indian Crown Restaurant Limited

| At the year-end date, included within Creditors, amount falling due within one year, is an amount of £37 (2024: £37) owed from the company to Marlebone Restaurant Limited

| At the year-end date, included within Creditors, amount falling due within one year, is an amount of £294,628 (2024: £352,228) owed from the company to AJ Restaurant Limited

| At the year-end date, included within Creditors, amount falling due within one year, is an amount of £1,521 (2024: £16,521) owed from the company to Wisteria Restaurant Limited

| These amounts are unsecured, interest free and repayable on demand.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Jitinder Singh by the virtue of his shareholding.