Company registration number NI679778 (Northern Ireland)
GOLDEN BELL TAKEAWAY LTD
UNAUDITED FILLETED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
GOLDEN BELL TAKEAWAY LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
GOLDEN BELL TAKEAWAY LTD
COMPANY INFORMATION
- 1 -
Directors
Wai Sun Tsang
Alan Kar Luen Yau
Company number
NI679778
Registered office
Unit 2 Laurelglen Shopping Centre
Dunmurray
Belfast
BT17 0AH
Accountants
Johnston Kennedy DFK
10 Pilots View
Heron Road
Belfast
BT3 9LE
Business address
Unit 2 Laurelglen Shopping Centre
Dunmurray
Belfast
BT17 0AH
Bankers
Barclays Bank Plc
1 Churchill Place
London
E14 5HP
GOLDEN BELL TAKEAWAY LTD
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
9,000
10,500
Tangible assets
4
2,869
2,677
11,869
13,177
Current assets
Stocks
5
1,388
1,239
Debtors
6
44,960
47,892
Cash at bank and in hand
14,587
67,523
60,935
116,654
Creditors: amounts falling due within one year
7
(53,268)
(122,099)
Net current assets/(liabilities)
7,667
(5,445)
Total assets less current liabilities
19,536
7,732
Provisions for liabilities
8
(700)
(500)
Net assets
18,836
7,232
Capital and reserves
Called up share capital
10
300
300
Profit and loss reserves
18,536
6,932
Total equity
18,836
7,232
The notes on pages 4 to 8 form part of these financial statements
Compiled without audit or independent verification
GOLDEN BELL TAKEAWAY LTD
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 3 -
Directors' statement in respect of the financial statements

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and the Financial Reporting Standard FRS 102 1A - Small Entities.

The financial statements were approved by the board of directors and authorised for issue on 4 February 2026 and are signed on its behalf by:
Alan Kar Luen Yau
Director
Company registration number NI679778 (Northern Ireland)
The notes on pages 4 to 8 form part of these financial statements
Compiled without audit or independent verification
GOLDEN BELL TAKEAWAY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Golden Bell Takeaway Ltd is a private company limited by shares incorporated in Northern Ireland. The registered office and principal place of business is Unit 2 Laurelglen Shopping Centre, Dunmurray, Belfast, BT17 0AH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of the businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and net realisable value.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

GOLDEN BELL TAKEAWAY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

GOLDEN BELL TAKEAWAY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11

Dividends

Dividends to the company's ordinary shareholders are recognised as a liability of the company when approved by the company's director.

1.12

Capital Instruments

Shares are included in shareholders funds. Other instruments are classified as liabilities if not included in shareholders funds if they contain an obligation to transfer economic benefits. The finance cost recognised in the profit and loss account in respect of the capital instruments other than equity shares is allocated to periods over the term of the instrument at a constant rate on the carrying amount.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
15,000
Amortisation and impairment
At 1 July 2024
4,500
Amortisation charged for the year
1,500
At 30 June 2025
6,000
Carrying amount
At 30 June 2025
9,000
At 30 June 2024
10,500
GOLDEN BELL TAKEAWAY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
4
Tangible fixed assets
Equipment
£
Cost
At 1 July 2024
4,608
Additions
1,173
At 30 June 2025
5,781
Depreciation and impairment
At 1 July 2024
1,931
Depreciation charged in the year
981
At 30 June 2025
2,912
Carrying amount
At 30 June 2025
2,869
At 30 June 2024
2,677
5
Stocks
2025
2024
£
£
Stocks
1,388
1,239
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
12,557
12,557
Directors' loan account
29,565
32,620
Prepayments and accrued income
2,838
2,715
44,960
47,892
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,226
5,729
Corporation tax
6,355
7,179
Other taxation and social security
28,810
99,272
Accruals and deferred income
9,877
9,919
53,268
122,099
GOLDEN BELL TAKEAWAY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
9
700
500
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
700
500
2025
Movements in the year:
£
Liability at 1 July 2024
500
Charge to profit or loss
200
Liability at 30 June 2025
700
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
300
300
300
300
11
Financial commitments

The company has no financial commitments as at 30 June 2025 or 30 June 2024.

12
Capital commitments

The company has no capital commitments as at 30 June 2025 or 30 June 2024.

13
Control

The company is controlled by the director.

14
Related party transactions

The balance on the directors' loan account at the year end amounted to £29,565 (2024: £32,620) and is included within debtors du e within one year. No interest is charged on this loan.

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