IRIS Accounts Production v26.1.0.640 13769084 director 1.10.24 30.9.25 30.9.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13769084 2024-09-30 13769084 2025-09-30 13769084 2024-10-01 2025-09-30 13769084 2023-09-30 13769084 2023-10-01 2024-09-30 13769084 2024-09-30 13769084 ns15:EnglandWales 2024-10-01 2025-09-30 13769084 ns14:PoundSterling 2024-10-01 2025-09-30 13769084 ns10:Director1 2024-10-01 2025-09-30 13769084 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13769084 ns10:SmallEntities 2024-10-01 2025-09-30 13769084 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 13769084 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 13769084 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13769084 ns10:FullAccounts 2024-10-01 2025-09-30 13769084 1 2024-10-01 2025-09-30 13769084 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 13769084 ns10:RegisteredOffice 2024-10-01 2025-09-30 13769084 ns5:CurrentFinancialInstruments 2025-09-30 13769084 ns5:CurrentFinancialInstruments 2024-09-30 13769084 ns5:Non-currentFinancialInstruments 2025-09-30 13769084 ns5:Non-currentFinancialInstruments 2024-09-30 13769084 ns5:ShareCapital 2025-09-30 13769084 ns5:ShareCapital 2024-09-30 13769084 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 13769084 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 13769084 ns5:NetGoodwill 2024-10-01 2025-09-30 13769084 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 13769084 ns5:FurnitureFittings 2024-10-01 2025-09-30 13769084 ns5:MotorVehicles 2024-10-01 2025-09-30 13769084 ns5:ComputerEquipment 2024-10-01 2025-09-30 13769084 ns5:NetGoodwill 2024-09-30 13769084 ns5:NetGoodwill 2025-09-30 13769084 ns5:NetGoodwill 2024-09-30 13769084 ns5:FurnitureFittings 2024-09-30 13769084 ns5:MotorVehicles 2024-09-30 13769084 ns5:ComputerEquipment 2024-09-30 13769084 ns5:FurnitureFittings 2025-09-30 13769084 ns5:MotorVehicles 2025-09-30 13769084 ns5:ComputerEquipment 2025-09-30 13769084 ns5:FurnitureFittings 2024-09-30 13769084 ns5:MotorVehicles 2024-09-30 13769084 ns5:ComputerEquipment 2024-09-30 13769084 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 13769084 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 13769084 ns5:DeferredTaxation 2024-09-30 13769084 ns5:DeferredTaxation 2025-09-30 13769084 ns10:OrdinaryShareClass1 2025-09-30 13769084 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 13769084 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 13769084 ns10:Director1 1 2024-09-30 13769084 ns10:Director1 1 2023-09-30 13769084 ns10:Director1 1 2024-10-01 2025-09-30 13769084 ns10:Director1 1 2023-10-01 2024-09-30 13769084 ns10:Director1 1 2025-09-30 13769084 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 13769084 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Fair Restaurant Limited |

| Trading as |

| Turkish Bistro |

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 9 |

Fair Restaurant Limited

Trading as Turkish Bistro

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | Mr E Carci

| REGISTERED OFFICE: | 65 High Street

| Cheadle

| Cheshire

| SK8 1BJ

| REGISTERED NUMBER: | 13769084 (England and Wales)

| ACCOUNTANTS: | Sterling Partners Limited

| Chartered Accountants

| Chartered Tax Advisors

| 2nd Floor, Grove House

| 774-780 Wilmslow Road

| Didsbury

| Manchester

| Greater Manchester

| M20 2DR

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 42,119 |  | 45,948 |  |

Tangible assets | 5 | 33,698 |  | 60,887 |  |

75,817 |  | 106,835 |  |

CURRENT ASSETS

Stocks | 6 | 5,474 |  | 5,121 |  |

Debtors | 7 | 771 |  | 3,090 |  |

Cash at bank and in hand | 30,040 |  | 28,478 |  |

36,285 |  | 36,689 |  |

CREDITORS

Amounts falling due within one year | 8 | (99,530 | ) | (84,240 | ) |

NET CURRENT LIABILITIES | (63,245 | ) | (47,551 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,572 |  | 59,284 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (4,090 | ) | (27,285 | ) |

PROVISIONS FOR LIABILITIES | 11 | (8,425 | ) | (6,851 | ) |

NET ASSETS | 57 |  | 25,148 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 13 | (43 | ) | 25,048 |  |

SHAREHOLDERS' FUNDS | 57 |  | 25,148 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Balance Sheet - continued

30 September 2025

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 director and authorised for issue on 20 April 2026 and were signed by:

Mr E Carci - Director

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Fair Restaurant 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 20% 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.

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Notes to the Financial Statements - continued

for the Year Ended 30 September 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 16 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 57,435 |  |

| AMORTISATION

| At 1 October 2024 | 11,487 |  |

| Charge for year | 3,829 |  |

| At 30 September 2025 | 15,316 |  |

| NET BOOK VALUE

| At 30 September 2025 | 42,119 |  |

| At 30 September 2024 | 45,948 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 67,493 |  | 26,417 |  | 5,751 |  | 99,661 |  |

| Additions | 3,174 |  | - |  | - |  | 3,174 |  |

| Disposals | - |  | (26,417 | ) | - |  | (26,417 | ) |

| At 30 September 2025 | 70,667 |  | - |  | 5,751 |  | 76,418 |  |

| DEPRECIATION

| At 1 October 2024 | 30,280 |  | 5,283 |  | 3,211 |  | 38,774 |  |

| Charge for year | 8,078 |  | - |  | 1,151 |  | 9,229 |  |

| Eliminated on disposal | - |  | (5,283 | ) | - |  | (5,283 | ) |

| At 30 September 2025 | 38,358 |  | - |  | 4,362 |  | 42,720 |  |

| NET BOOK VALUE

| At 30 September 2025 | 32,309 |  | - |  | 1,389 |  | 33,698 |  |

| At 30 September 2024 | 37,213 |  | 21,134 |  | 2,540 |  | 60,887 |  |

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 5,474 |  | 5,121 |  |

7. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Payments on account | 333 |  | 1,140 |  |

| Related party | - |  | 1,335 |  |

| Prepayment | 438 |  | 365 |  |

771 |  | 2,840 |  |

| Amounts falling due after more than one year:

| Other debtors | - |  | 250 |  |

| Aggregate amounts | 771 |  | 3,090 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 10) | 3,776 |  | - |  |

| Hire purchase contracts | - |  | 7,863 |  |

| Trade creditors | 9,998 |  | 4,910 |  |

| Tax | 1,379 |  | 7,277 |  |

| Social security and other taxes | 196 |  | 533 |  |

| Pension Payable | 159 |  | - |  |

| VAT | 22,255 |  | 20,847 |  |

| Deferred consideration | 10,250 |  | 12,000 |  |

| Shareholders loan | 1,615 |  | 1,615 |  |

| Related party | 18,048 |  | - |  |

| Directors' current accounts | 22,422 |  | 26,540 |  |

| Accrued expenses | 9,432 |  | 2,655 |  |

99,530 |  | 84,240 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 10) | 4,090 |  | - |  |

| Hire purchase contracts | - |  | 17,035 |  |

| Deferred consideration | - |  | 10,250 |  |

4,090 |  | 27,285 |  |

10. | LOANS

| Bank loans are initially measured at cost.

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 8,425 |  | 6,851 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 6,851 |  |

| Accelerated capital allowances | 1,574 |  |

| Balance at 30 September 2025 | 8,425 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

13. | RESERVES

| Retained

| earnings

£ |

| At 1 October 2024 | 25,048 |  |

| Deficit for the year | (25,091 | ) |

| At 30 September 2025 | (43 | ) |

14. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr E Carci

| Balance outstanding at start of year | (26,540 | ) | (214 | ) |

| Amounts advanced | 40,382 |  | 5,873 |  |

| Amounts repaid | (36,264 | ) | (32,199 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (22,422 | ) | (26,540 | ) |

Fair Restaurant Limited (Registered number: 13769084)

Trading as Turkish Bistro

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

15. | RELATED PARTY DISCLOSURES

| Fair Restaurant Poynton Ltd

| A company in which Mr E Carci is director and shareholder.

2025 | 2024 |

£ | £ |

| Amount due (to)/from related party at the balance sheet date | (19,348 | ) | 1,335 |  |

| Cake Bistro Ltd

| A Company in which Mrs L Carci is director and shareholder.

2025 | 2024 |

£ | £ |

| Amount due from related party at the balance sheet date | 1,300 |  | - |  |

16. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr E Carci.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Fair Restaurant Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fair Restaurant Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Fair Restaurant Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fair Restaurant Limited and state those matters that we have agreed to state to the director of Fair Restaurant Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fair Restaurant Limited and its director for our work or for this report.

It is your duty to ensure that Fair Restaurant Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Fair Restaurant Limited. You consider that Fair Restaurant Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fair Restaurant Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

Date: .............................................