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Company Registration No. 10949016 (England and Wales)
ONE PLUS RESTAURANT LIMITED Unaudited accounts for the year ended 30 September 2025
ONE PLUS RESTAURANT LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ONE PLUS RESTAURANT LIMITED Company Information for the year ended 30 September 2025
Directors
Gar Lun Ng Yi Song
Company Number
10949016 (England and Wales)
Registered Office
One Plus Restaurant Ltd 42 Charles Street Manchester M1 7DB United Kingdom
Accountants
'Evolve Accounting and Tax Solutions Ltd' Congress House 14 Lyon Road Harrow Middlesex HA1 2EN
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ONE PLUS RESTAURANT LIMITED Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
17,625 
22,338 
Tangible assets
5
111,157 
119,837 
128,782 
142,175 
Current assets
Inventories
10,000 
8,000 
Debtors
6
105,313 
341,704 
Cash at bank and in hand
16,382 
32,709 
131,695 
382,413 
Creditors: amounts falling due within one year
7
(200,539)
(77,157)
Net current (liabilities)/assets
(68,844)
305,256 
Total assets less current liabilities
59,938 
447,431 
Creditors: amounts falling due after more than one year
8
(700)
(9,890)
Net assets
59,238 
437,541 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
59,236 
437,539 
Shareholders' funds
59,238 
437,541 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by
Gar Lun Ng Director Company Registration No. 10949016
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ONE PLUS RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
ONE PLUS RESTAURANT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10949016. The registered office is One Plus Restaurant Ltd, 42 Charles Street, Manchester, M1 7DB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Computer equipment
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. To be amortised over 10 years.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The company has taken advantage of government support during the Covid-19 and consider the going concern basis appropriate.
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ONE PLUS RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2025
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 October 2024
33,459 
20,500 
53,959 
At 30 September 2025
33,459 
20,500 
53,959 
Amortisation
At 1 October 2024
23,421 
8,200 
31,621 
Charge for the year
3,346 
1,367 
4,713 
At 30 September 2025
26,767 
9,567 
36,334 
Net book value
At 30 September 2025
6,692 
10,933 
17,625 
At 30 September 2024
10,038 
12,300 
22,338 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2024
24,541 
21,743 
153,567 
16,345 
216,196 
Additions
- 
- 
5,484 
299 
5,783 
At 30 September 2025
24,541 
21,743 
159,051 
16,644 
221,979 
Depreciation
At 1 October 2024
16,852 
10,610 
64,055 
4,842 
96,359 
Charge for the year
1,153 
2,226 
9,321 
1,763 
14,463 
At 30 September 2025
18,005 
12,836 
73,376 
6,605 
110,822 
Net book value
At 30 September 2025
6,536 
8,907 
85,675 
10,039 
111,157 
At 30 September 2024
7,689 
11,133 
89,512 
11,503 
119,837 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
870 
851 
Other debtors
104,443 
340,853 
105,313 
341,704 
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ONE PLUS RESTAURANT LIMITED Notes to the Accounts for the year ended 30 September 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,000 
10,000 
VAT
16,022 
17,554 
Trade creditors
8,974 
9,437 
Taxes and social security
3,525 
16,304 
Other creditors
104,175 
7,800 
Loans from directors
52,343 
323 
Accruals
6,500 
15,739 
200,539 
77,157 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
700 
9,890 
9
Average number of employees
During the year the average number of employees was 26 (2024: 33).
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