NFH Restaurants Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14136219

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		117,333		111,333
Tangible Assets	5		6,698,779		5,828,148

			6,816,112		5,939,481
CURRENT ASSETS
Stocks	6	41,676		21,969
Debtors	7	422,345		103,434
Cash at bank and in hand		27,960		79,366

		491,981		204,769
Creditors: Amounts Falling Due Within One Year	8	(2,115,400 )		(1,069,947 )

NET CURRENT ASSETS (LIABILITIES)			(1,623,419 )		(865,178 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,192,693		5,074,303

Creditors: Amounts Falling Due After More Than One Year	9		(7,324,042 )		(6,071,117 )

NET LIABILITIES			(2,131,349 )		(996,814 )

CAPITAL AND RESERVES
Called up share capital	10		477		477
Share premium account			285,664		285,664
Profit and Loss Account			(2,417,490 )		(1,282,955 )

SHAREHOLDERS' FUNDS			(2,131,349)		(996,814)

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NFH Restaurants Ltd

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr F R Jamal

Director

21 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

NFH Restaurants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14136219 . The registered office is Suite 533, Tuition House, Wimbledon, SW19 4EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Development Fee. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	N/A
Leasehold	25% Reducing Balance
Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 138 (2024: 83)

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NFH Restaurants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 June 2024	120,000
Additions	20,000

As at 31 May 2025	140,000

Amortisation
As at 1 June 2024	8,667
Provided during the period	14,000

As at 31 May 2025	22,667

Net Book Value
As at 31 May 2025	117,333

As at 1 June 2024	111,333

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2024	835,221	5,293,027	174,272	57,766	6,360,286
Additions	406,944	1,359,495	157	10,277	1,776,873

As at 31 May 2025	1,242,165	6,652,522	174,429	68,043	8,137,159

Depreciation
As at 1 June 2024	175,475	296,168	46,054	14,441	532,138
Provided during the period	266,673	594,109	32,059	13,401	906,242

As at 31 May 2025	442,148	890,277	78,113	27,842	1,438,380

Net Book Value
As at 31 May 2025	800,017	5,762,245	96,316	40,201	6,698,779

As at 1 June 2024	659,746	4,996,859	128,218	43,325	5,828,148

6. Stocks

	2025	2024
	£	£
Stock	41,676	21,969

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NFH Restaurants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	96,222	47,996
Amounts owed by participating interests	110,100	-
Other debtors	216,023	55,438

	422,345	103,434

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,086,710	471,996
Other creditors	770,066	464,744
Taxation and social security	258,624	133,207

	2,115,400	1,069,947

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to participating interests	1,004,745	1,099,823
Other creditors	6,319,297	4,971,294

	7,324,042	6,071,117

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	477	477

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