REGISTERED NUMBER: NI610086 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Best Restaurants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T G Wright

SECRETARY:

REGISTERED OFFICE:

18 Comber Road

Killinchy

Newtownards

Co. Down

BT23 6PB

REGISTERED NUMBER:

NI610086 (Northern Ireland)

ACCOUNTANT:

R Savage & Company

Accountants & Taxation Consultants

Old Bank House

2 Crossgar Road

Saintfield

Ballynahinch

Co. Down

BT24 7BD

FIXED ASSETS

Intangible assets

4

4,816

4,816

Tangible assets

5

69,318

69,318

74,134

74,134

CURRENT ASSETS

Debtors

6

-

17,556

Cash at bank

180

-

180

17,556

CREDITORS

Amounts falling due within one year

7

581,110

606,136

NET CURRENT LIABILITIES

(580,930

)

(588,580

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(506,796

)

(514,446

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(506,798

)

(514,448

)

SHAREHOLDERS' FUNDS

(506,796

)

(514,446

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

T G Wright - Director

1.	STATUTORY INFORMATION

Best Restaurants Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

4,816

NET BOOK VALUE

At 31 August 2025

4,816

At 31 August 2024

4,816

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

76,977

DEPRECIATION

At 1 September 2024

and 31 August 2025

7,659

NET BOOK VALUE

At 31 August 2025

69,318

At 31 August 2024

69,318

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

15,924

Other debtors

-

1,632

-

17,556

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

180

Trade creditors

(1

)

26,306

Amounts owed to participating interests

4,934

3,474

Other creditors

576,177

576,176

581,110

606,136