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Company Registration No. 12160531 (England and Wales)
Pandians Restaurant Ltd Unaudited accounts for the year ended 31 August 2025
Pandians Restaurant Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pandians Restaurant Ltd Company Information for the year ended 31 August 2025
Director
Soundarapandian JEYABALAKRISHNAN
Company Number
12160531 (England and Wales)
Registered Office
Dosa Street Unit 1 2a Cambridge Street, Bletchley Milton Keynes Buckinghamshire MK2 2TP England
Accountants
JSM Accountants and Tax Advisors 1 Peach Place Wokingham RG40 1lY
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Pandians Restaurant Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
5,000
5,000
Tangible assets
5
8,362
9,407
13,362
14,407
Current assets
Inventories
7,420
7,420
Cash at bank and in hand
(23,360)
(16,134)
(15,940)
(8,714)
Creditors: amounts falling due within one year
6
(5,057)
(1,743)
Net current liabilities
(20,997)
(10,457)
Total assets less current liabilities
(7,635)
3,950
Creditors: amounts falling due after more than one year
7
(28,226)
(32,462)
Net liabilities
(35,861)
(28,512)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(35,961)
(28,612)
Shareholders' funds
(35,861)
(28,512)
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 19 May 2026 and were signed on its behalf by
Soundarapandian JEYABALAKRISHNAN Director Company Registration No. 12160531
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Pandians Restaurant Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Pandians Restaurant Ltd is a private company, limited by shares, registered in England and Wales, registration number 12160531. The registered office is Dosa Street, Unit 1, 2a Cambridge Street, Bletchley, Milton Keynes, Buckinghamshire, MK2 2TP, England.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
5,000
At 31 August 2025
5,000
Amortisation
At 1 September 2024
-
At 31 August 2025
-
Net book value
At 31 August 2025
5,000
At 31 August 2024
5,000
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Pandians Restaurant Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 September 2024
15,499
At 31 August 2025
15,499
Depreciation
At 1 September 2024
6,092
Charge for the year
1,045
At 31 August 2025
7,137
Net book value
At 31 August 2025
8,362
At 31 August 2024
9,407
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,947
3,137
Trade creditors
-
227
Taxes and social security
-
(2,752)
Other creditors
1,865
1,865
Loans from directors
(1,982)
(1,982)
Accruals
2,227
1,248
5,057
1,743
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
18,326
22,562
Other creditors
9,900
9,900
28,226
32,462
8
Average number of employees
During the year the average number of employees was 2 (2024: 0).
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