Burger Bites Limited

Burger Bites Limited
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	247,500	313,500
Tangible fixed assets	4	55,115	98,774
		302,615	412,274
Current assets
Stocks	5	6,500	2,500
Debtors	6	3,853	26,093
Cash at bank and in hand		81,087	533,842
		91,440	562,435
Creditors: amount falling due within one year	7	(223,442)	(819,427)
Net current assets		(132,002)	(256,992)

Total assets less current liabilities		170,613	155,282
Provisions for liabilities	8	4,956	(5,936)
Net assets		175,569	149,346

Capital and reserves
Called up share capital		100	100
Profit and loss account		175,469	149,246
Shareholders' funds		175,569	149,346

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 22 August 2025 and were signed on its behalf by:

-------------------------------
Ellie M Rojahn
Director

Burger Bites Limited
Notes to the Financial Statements
For the year ended 30 April 2025

General Information

Burger Bites Limited is a private company, limited by shares, registered in England and Wales, registration number 11703461, registration address Oberon House, Ferries Street , Hull, East Yorkshire, HU9 1RL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15,20 & 25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 9).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 May 2024	660,000	660,000
Additions	-	-
Disposals	-	-
At 30 April 2025	660,000	660,000
Amortisation
At 01 May 2024	346,500	346,500
Charge for year	66,000	66,000
On disposals	-	-
At 30 April 2025	412,500	412,500
Net book values
At 30 April 2025	247,500	247,500
At 30 April 2024	313,500	313,500

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 May 2024	60,959	67,686	128,645
Additions	-	669	669
Disposals	(60,959)	-	(60,959)
At 30 April 2025	-	68,355	68,355
Depreciation
At 01 May 2024	19,732	10,139	29,871
Charge for year	6,011	3,101	9,112
On disposals	(25,743)	-	(25,743)
At 30 April 2025	-	13,240	13,240
Net book values
Closing balance as at 30 April 2025	-	55,115	55,115
Opening balance as at 01 May 2024	41,227	57,547	98,774

Stocks

	2025 £		2024 £
Stocks	6,500		2,500
	6,500		2,500

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	528	0
Prepayments & Accrued Income	745	931
Other Debtors	2,580	25,162
	3,853	26,093

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	2,630	5,063
Corporation Tax	39,961	20,901
PAYE & Social Security	227	387
Accrued Expenses	5,730	16,350
Other Creditors	108	60
Wages & Salaries Control Account	1,533	1,845
Directors' Current Accounts	154,434	764,731
VAT	18,819	10,090
	223,442	819,427

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	(4,956)		5,936
	(4,956)		5,936

Registered Number: 11703461
England and Wales
Unaudited Financial Statements

for the year ended 30 April 2025
for
BURGER BITES LIMITED