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Registered number: 06557270
Real Beijing Restaurant Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Augustus & Co
Chartered Certified Accountants
374 Ley Street
Ilford
Essex
IG1 4AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06557270
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,849 7,072
4,849 7,072
CURRENT ASSETS
Stocks 6 10,010 16,781
Debtors 7 462,125 239,674
Cash at bank and in hand 93,769 299,693
565,904 556,148
Creditors: Amounts Falling Due Within One Year 8 (433,657 ) (443,537 )
NET CURRENT ASSETS (LIABILITIES) 132,247 112,611
TOTAL ASSETS LESS CURRENT LIABILITIES 137,096 119,683
Creditors: Amounts Falling Due After More Than One Year 9 (5,647 ) (15,963 )
NET ASSETS 131,449 103,720
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 131,349 103,620
SHAREHOLDERS' FUNDS 131,449 103,720
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Qi Sai
Director
22 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Real Beijing Restaurant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06557270 . The registered office is 374 Ley Street, Ilford, Essex, IG1 4AE.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... 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:
Leasehold Over life of lease
Plant & Machinery 20% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 20% Straight line
2.5. Stocks and Work in Progress
Stocks 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 14 21
14 21
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 100,000
As at 30 April 2025 100,000
Amortisation
As at 1 May 2024 100,000
As at 30 April 2025 100,000
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2024 8,872 11,805 20,250 116,825 157,752
As at 30 April 2025 8,872 11,805 20,250 116,825 157,752
Depreciation
As at 1 May 2024 7,100 11,805 20,250 111,525 150,680
Provided during the period 444 - - 1,779 2,223
As at 30 April 2025 7,544 11,805 20,250 113,304 152,903
Net Book Value
As at 30 April 2025 1,328 - - 3,521 4,849
As at 1 May 2024 1,772 - - 5,300 7,072
6. Stocks
2025 2024
£ £
Materials 10,010 16,781
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 462,125 239,674
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,364 -
Bank loans and overdrafts 10,648 10,648
Corporation tax 5,364 1,150
Other taxes and social security 15,185 67,440
Accruals and deferred income 305,186 331,874
Director's loan account 58,910 32,425
433,657 443,537
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 5,647 15,963
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5