Registered number
15066890
KARAK CHAII MIDDLESBROUGH LTD
Filleted Accounts
31 August 2025

KARAK CHAII MIDDLESBROUGH LTD
Registered number: | 15066890
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 24,000 |  |  | 30,000
Tangible assets | 4 |  |  | 16,129 |  |  | 18,975
|  |  |  | 40,129 |  |  | 48,975
Current assets
Cash at bank and in hand |  |  | 16 |  |  | 739
Creditors: amounts falling due within one year | 5 |  | (54,614) |  |  | (54,380)
Net current liabilities |  |  |  | (54,598) |  |  | (53,641)
Net liabilities |  |  |  | (14,469) |  |  | (4,666)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (14,569) |  |  | (4,766)
Shareholders' funds |  |  |  | (14,469) |  |  | (4,666)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Dr S Salam
Director
Approved by the board on 8 April 2026

KARAK CHAII MIDDLESBROUGH LTD
Notes to the Accounts
for the year ended 31 August 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). Post balance sheet events have resulted in the business venture not proceeding. The company is currently pursuing legal action with regards to a franchise and refurbishment refund. The company has not and is not currently trading.
| 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 the following rates
| Plant and machinery | 15% reducing balance
| 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Intangible fixed assets | £
| Franchise Fee
| Cost
| At 1 September 2024 | 30,000
| At 31 August 2025 | 30,000
| Amortisation
| Provided during the year | 6,000
| At 31 August 2025 | 6,000
| Net book value
| At 31 August 2025 | 24,000
| At 31 August 2024 | 30,000
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 September 2024 | 20,400
| At 31 August 2025 | 20,400
| Depreciation
| At 1 September 2024 | 1,425
| Charge for the year | 2,846
| At 31 August 2025 | 4,271
| Net book value
| At 31 August 2025 | 16,129
| At 31 August 2024 | 18,975
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 514 |  | 480
| Other creditors | 54,100 |  | 53,900
|  |  |  |  |  | 54,614 |  | 54,380
6 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| Dr Y Soni
| Directors loan account | 14,950 |  | - |  | - |  | 14,950
| Dr S Salam
| Directors loan account | 26,950 |  | - |  | 100 |  | 27,050
|  | 41,900 |  | - |  | 100 |  | 42,000
7 | Other information
| KARAK CHAII MIDDLESBROUGH LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 2 Dinsdale Hall
| Middleton St George
| Darlington
| DL2 1UB

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