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Company Registration No. 12843748 (England and Wales)
Cgol Restaurants Ltd Unaudited accounts for the year ended 31 August 2025
Cgol Restaurants Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cgol Restaurants Ltd Company Information for the year ended 31 August 2025
Director
Mohammed Kamran Banares
Company Number
12843748 (England and Wales)
Registered Office
Unit 1b Forest Street Sutton-in-Ashfield NG17 1DA England
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Cgol Restaurants Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
123,698
134,830
Current assets
Inventories
20,000
20,000
Debtors
5
49,731
79,118
Cash at bank and in hand
20,594
13,811
90,325
112,929
Creditors: amounts falling due within one year
6
(323,647)
(373,943)
Net current liabilities
(233,322)
(261,014)
Net liabilities
(109,624)
(126,184)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(109,724)
(126,284)
Shareholders' funds
(109,624)
(126,184)
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 15 April 2026 and were signed on its behalf by
Mohammed Kamran Banares Director Company Registration No. 12843748
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Cgol Restaurants Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Cgol Restaurants Ltd is a private company, limited by shares, registered in England and Wales, registration number 12843748. The registered office is Unit 1b, Forest Street, Sutton-in-Ashfield, NG17 1DA, 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.
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.
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
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
25% Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Cgol Restaurants Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
158,493
11,500
37,575
4,184
211,752
Additions
10,634
-
358
-
10,992
At 31 August 2025
169,127
11,500
37,933
4,184
222,744
Depreciation
At 1 September 2024
55,610
2,875
17,319
1,118
76,922
Charge for the year
16,151
2,157
3,049
767
22,124
At 31 August 2025
71,761
5,032
20,368
1,885
99,046
Net book value
At 31 August 2025
97,366
6,468
17,565
2,299
123,698
At 31 August 2024
102,883
8,625
20,256
3,066
134,830
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
17,491
Accrued income and prepayments
-
6,495
Other debtors
49,731
55,132
49,731
79,118
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
10,417
Taxes and social security
3,182
14,095
Other creditors
9,164
99,767
Loans from directors
310,301
249,164
Accruals
1,000
500
323,647
373,943
7
Average number of employees
During the year the average number of employees was 9 (2024: 12).
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