Chandlers Grande Brasserie Limited

Registered number

04418234

Filleted Accounts

30 September 2025

Chandlers Grande Brasserie Limited
Registered number:		04418234
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		92,614			84,375

Current assets
Stocks		3,350			3,101
Debtors	4	14,674			12,236
Cash at bank and in hand		74,396			49,524
		92,420			64,861

Creditors: amounts falling due within one year	5	(122,034)			(95,930)

Net current liabilities			(29,614)			(31,069)

Total assets less current liabilities			63,000			53,306

Creditors: amounts falling due after more than one year	6		-			(3,516)

Provisions for liabilities			(9,800)			(8,400)


Net assets			53,200			41,390

Capital and reserves
Called up share capital			100			100
Profit and loss account			53,100			41,290

Shareholders' funds			53,200			41,390

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



D G Tarpey
Director
Approved by the board on 24 March 2026

Chandlers Grande Brasserie Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Property improvements			7% straight line
	Computers			33% straight line
	Plant and machinery			10% straight line
	Fixtures, fittings and equipment			8% straight line
	Motor vehicles			25% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price).

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					21		22


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	100,743		139,122		3,250		243,115
	Additions	-		14,695		-		14,695
	Disposals	-		(82,062)		-		(82,062)
	At 30 September 2025	100,743		71,755		3,250		175,748

	Depreciation
	At 1 October 2024	57,073		99,787		1,880		158,740
	Charge for the year	-		6,116		340		6,456
	On disposals	-		(82,062)		-		(82,062)
	At 30 September 2025	57,073		23,841		2,220		83,134

	Net book value
	At 30 September 2025	43,670		47,914		1,030		92,614
	At 30 September 2024	43,670		39,335		1,370		84,375


4	Debtors					2025		2024
£							£

	Trade debtors					4,903		4,220
	Other debtors					9,771		8,016
						14,674		12,236


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					3,516		5,166
	Trade creditors					17,249		28,543
	Other taxes and social security costs					20,016		17,040
	Other creditors					81,253		45,181
						122,034		95,930


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		3,516


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					28,042		46,737


8	Other information

	Chandlers Grande Brasserie Limited is a private company limited by shares and incorporated in England. Its registered office is:
	42 The Downs
	Altrincham
	WA14 2QQ