BrightAccountsProduction v1.0.0 v1.0.0 2024-09-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of a restaurant. 21 April 2026 0 0 07370884 2025-08-31 07370884 2024-08-31 07370884 2023-08-31 07370884 2024-09-01 2025-08-31 07370884 2023-09-01 2024-08-31 07370884 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07370884 uk-curr:PoundSterling 2024-09-01 2025-08-31 07370884 uk-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07370884 uk-bus:FullAccounts 2024-09-01 2025-08-31 07370884 uk-core:ShareCapital 2025-08-31 07370884 uk-core:ShareCapital 2024-08-31 07370884 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 07370884 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 07370884 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-08-31 07370884 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-08-31 07370884 uk-bus:FRS102 2024-09-01 2025-08-31 07370884 uk-core:PlantMachinery 2024-09-01 2025-08-31 07370884 uk-core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 07370884 uk-core:MotorVehicles 2024-09-01 2025-08-31 07370884 uk-core:CurrentFinancialInstruments 2025-08-31 07370884 uk-core:CurrentFinancialInstruments 2024-08-31 07370884 uk-core:WithinOneYear 2025-08-31 07370884 uk-core:WithinOneYear 2024-08-31 07370884 uk-core:EmployeeBenefits 2024-08-31 07370884 uk-core:EmployeeBenefits 2024-09-01 2025-08-31 07370884 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-08-31 07370884 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-08-31 07370884 uk-core:OtherDeferredTax 2025-08-31 07370884 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-08-31 07370884 uk-core:EmployeeBenefits 2025-08-31 07370884 2024-09-01 2025-08-31 07370884 uk-bus:Director1 2024-09-01 2025-08-31 07370884 uk-bus:Director2 2024-09-01 2025-08-31 07370884 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 07370884

Franks Restaurant and Mussel Bar Limited

Unaudited Financial Statements

for the financial year ended 31 August 2025

Franks Restaurant and Mussel Bar Limited

Company Registration Number: 07370884

BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 6 | 16,808 |  | 22,850
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 7 | 15,065 |  | 19,657
Debtors |  | 8 | 13,746 |  | 38,490
Cash at bank and in hand |  |  | 126,770 |  | 93,105
|  |  | ───────── |  | ─────────
|  |  | 155,581 |  | 151,252
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 10 | (90,517) |  | (86,753)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 65,064 |  | 64,499
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 81,872 |  | 87,349
Provisions for liabilities |  | 12 | (3,595) |  | (5,067)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 78,277 |  | 82,282
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 78,177 |  | 82,182
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 78,277 |  | 82,282
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 21 April 2026 and signed on its behalf by

F G Pataky |  |  | FG Pataky
Director |  |  | Director

Franks Restaurant and Mussel Bar Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. | General Information
| Franks Restaurant and Mussel Bar Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07370884. The registered office of the company is 55-57 High Street, West Malling, Kent, ME19 6QH which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: - The amount of revenue can be reliably measured; - It is probable that future economic benefits will flow to the entity; and - Specific criteria have been met for each of the company's activities.
| Borrowings
| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% reducing balance
|  | Fixtures, fittings and equipment | - | 25% reducing balance
|  | Motor vehicles | - | 25% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investments
| Current asset investments are stated at the lower of cost and net realisable value.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Cash at bank and in hand
| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Balance Sheet bank overdrafts are shown within Creditors.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Significant accounting judgements and key sources of estimation uncertainty
| The company may be required to make estimates and assumptions concerning the future. These estimates and judgements are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition, seldom equal the related actual results.

4. | Critical Accounting Judgements and Estimates
| The directors consider the accounting estimates and assumptions below to be its critical accounting judgements and estimates:
| Recoverability of trade debtors
| The directors annually assess whether a bad debt provision is required for any bad or doubtful debtor balances.
| Tangible fixed assets
| The directors annually assess both the residual value of these assets and the expected useful life of such assets based on experience.

5. | Employees
| The average monthly number of employees, including directors, during the financial year was 23, (2024 - 26).

6. | Tangible assets
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 September 2024 | 31,470 | 47,313 | 12,785 | 91,568
| Additions | 224 | - | - | 224
| Disposals | (7,944) | (333) | - | (8,277)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 23,750 | 46,980 | 12,785 | 83,515
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 23,022 | 36,699 | 8,997 | 68,718
| Charge for the financial year | 2,059 | 2,701 | 948 | 5,708
| On disposals | (7,419) | (300) | - | (7,719)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 17,662 | 39,100 | 9,945 | 66,707
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 August 2025 | 6,088 | 7,880 | 2,840 | 16,808
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 August 2024 | 8,448 | 10,614 | 3,788 | 22,850
|  | ═════════ | ═════════ | ═════════ | ═════════

7. | Stocks | 2025 | 2024
|  | £ | £
| Stock (non trading) | 15,065 | 19,657
|  | ═════════ | ═════════

8. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | - | 1,485
| Directors' current accounts (Note 13) | - | 25,705
| Taxation (Note 11) | 7,762 | 7,762
| Prepayments and accrued income | 5,984 | 3,538
|  | ───────── | ─────────
|  | 13,746 | 38,490
|  | ═════════ | ═════════

9. | Investments | 2025 | 2024
|  | £ | £
| Other unlisted investments | 20,265 | 20,265
|  | ═════════ | ═════════

10. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 18,502 | 15,746
| Taxation (Note 11) | 53,538 | 53,398
| Directors' current accounts | 14,132 | 9,624
| Accruals:
| Pension accrual | 1,090 | -
| Other accruals | 3,255 | 7,985
|  | ───────── | ─────────
|  | 90,517 | 86,753
|  | ═════════ | ═════════

11. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| Corporation tax | 7,762 | 7,762
|  | ═════════ | ═════════
| Creditors:
| VAT | 28,476 | 29,234
| Corporation tax | 22,043 | 18,373
| PAYE / NI | 3,019 | 5,791
|  | ───────── | ─────────
|  | 53,538 | 53,398
|  | ═════════ | ═════════

12. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 5,067 | 5,067 | 6,663
| Charged to profit and loss | (1,472) | (1,472) | (1,596)
|  | ───────── | ───────── | ─────────
| At financial year end | 3,595 | 3,595 | 5,067
|  | ═════════ | ═════════ | ═════════

13. | Directors' advances, credits and guarantees
| During a previous financial year, the company made a loan to a director amounting to £50,000. £27,000 was repaid during the year ended 31 August 2024 and £23,000 during the year ended 31 August 2025. Interest at the rate of 6.25% per annum was payable yearly.