Concept Bars & Restaurants Limited 31/07/2025 iXBRL

Company registration number: 10868361

Concept Bars & Restaurants Limited

Unaudited filleted financial statements

31 July 2025

Concept Bars & Restaurants Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

Concept Bars & Restaurants Limited

Directors and other information


	Directors
		Mr Hasim Miah


	Company number	10868361


	Registered office	749A Ormskirk Road
		Pemberton
		Wigan
		Lancashire
		WN5 8AT


	Business address	749A Ormskirk Road
		Pemberton
		Wigan
		Lancashire, England
		WN5 8AT


	Accountant	Practical Business Solutions (NW) Limited
		749A Ormskirk Road
		Pemberton
		Wigan
		Lancashire
		WN5 8AT

Concept Bars & Restaurants Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Concept Bars & Restaurants Limited

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Concept Bars & Restaurants Limited for the year ended 31 July 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Chartered Institute of Management Accountants , I am subject to its ethical and other professional requirements which are detailed at www.cimaglobal.com.

This report is made solely to the board of directors of Concept Bars & Restaurants Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Concept Bars & Restaurants Limited and state those matters that we have agreed to state to the board of directors of Concept Bars & Restaurants Limited as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Concept Bars & Restaurants Limited and its board of directors as a body for my work or for this report.

It is your duty to ensure that Concept Bars & Restaurants 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 Concept Bars & Restaurants Limited. You consider that Concept Bars & Restaurants Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Concept Bars & Restaurants Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Practical Business Solutions (NW) Limited

Chartered Global Management Accountants

749A Ormskirk Road

Pemberton

Wigan

Lancashire

WN5 8AT

28 April 2026

Concept Bars & Restaurants Limited

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	74,284		58,324
		_______		_______
			74,284		58,324

Current assets
Stocks		99,676		49,676
Debtors	6	65,624		528,795
Cash at bank and in hand		46,496		119,975
		_______		_______
		211,796		698,446
Creditors: amounts falling due
within one year	7	( 499,603)		( 539,752)
		_______		_______
Net current (liabilities)/assets			( 287,807)		158,694
			_______		_______
Total assets less current liabilities			( 213,523)		217,018

Creditors: amounts falling due
after more than one year	8		( 20,616)		( 26,054)

Provisions for liabilities			( 13,022)		( 7,346)

			_______		_______
Net (liabilities)/assets			( 247,161)		183,618
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 247,261)		183,518
			_______		_______
Shareholders (deficit)/funds			( 247,161)		183,618
			_______		_______

For the year ending 31 July 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr Hasim Miah

Director

Company registration number: 10868361

Concept Bars & Restaurants Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 749A Ormskirk Road, Pemberton, Wigan, Lancashire, WN5 8AT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Long leasehold property	-	10 %	straight line
Plant and machinery	-	25 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 32 (2024: 33 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	423,297	426,157
Social security costs	20,113	18,642
Other pension costs	1,416	4,147
	_______	_______
	444,826	448,946
	_______	_______

5. Tangible assets

	Long leasehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 August 2024	70,957	20,956	27,304	6,000	125,217
Additions	3,890	9,778	14,155	-	27,823
Disposals	-	-	-	( 6,000)	( 6,000)
	_______	_______	_______	_______	_______
At 31 July 2025	74,847	30,734	41,459	-	147,040
	_______	_______	_______	_______	_______
Depreciation
At 1 August 2024	23,181	20,931	18,070	4,710	66,892
Charge for the year	7,161	808	2,605	-	10,574
Disposals	-	-	-	( 4,710)	( 4,710)
	_______	_______	_______	_______	_______
At 31 July 2025	30,342	21,739	20,675	-	72,756
	_______	_______	_______	_______	_______
Carrying amount
At 31 July 2025	44,505	8,995	20,784	-	74,284
	_______	_______	_______	_______	_______
At 31 July 2024	47,776	25	9,234	1,290	58,325
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	6,967	6,465
Other debtors	58,657	522,330
	_______	_______
	65,624	528,795
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,301	6,422
Trade creditors	108,858	160,819
Corporation tax	25,050	24,212
Social security and other taxes	111,797	200,790
Other creditors	247,597	147,509
	_______	_______
	499,603	539,752
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	20,616	26,054
	_______	_______

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
A F Holdings (Rossendale) Limited	23,918	( 3,692)	-	459,093
Nellie The Elephant Indian Ltd	420	(5,177)	43,657	43,237
	_______	_______	_______	_______

During the year, the Company had an outstanding balance owed from AF Holdings (Rossendale) Limited, a related party under common control. The loan was unsecured, non interest bearing and repayable on demand. On 31 July 2025, the outstanding loan balance of £435,174.50 was written off and as a result,the Company recognised £435,174.50 in respect of the release of the liability in administrative expenses. At the year end, the balance outstanding with AF Holdings (Roseendale) Limited £NIL.

10. Controlling party

The Company is controlled by the Director, Mr Hasim Miah , on behalf of the other shareholders.