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Registered Number: 12457902
England and Wales
123 RESTAURANT LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

123 RESTAURANT LTD Contents Page For the year ended 30 June 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

123 RESTAURANT LTD Company Information For the year ended 30 June 2025
Director | Rumada Khatun
Registered Number | 12457902
Registered Office | 113 WORCESTER ROAD HAGLEY STOURBRIDGE DY9 0NG
Accountants | Marneros Marcus & Co Limited First Floor, Hagley Court 40 Vicarage Road Edgbaston Birmingham B15 3EZ
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Registered Number: 12457902 123 RESTAURANT LTD Statement of Financial Position As at 30 June 2025
| Notes | 30/06/2025 £ |  | 30/06/2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 472,376 |  | 470,794
|  | 472,376 |  | 470,794
Current assets |  |  |
Stocks | 4 | 2,375 |  | 2,750
Debtors | 5 | 2,031 |  | 1,306
Cash at bank and in hand |  | 48,079 |  | 43,568
|  | 52,485 |  | 47,624
Creditors: amount falling due within one year | 6 | (289,057) |  | (229,615)
Net current assets |  | (236,572) |  | (181,991)
Total assets less current liabilities |  | 235,804 |  | 288,803
Creditors: amount falling due after more than one year | 7 | (185,461) |  | (195,846)
Net assets |  | 50,343 |  | 92,957
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 50,243 |  | 92,857
Shareholders' funds |  | 50,343 |  | 92,957
For the year ended 30 June 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 accounts for the year in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:
------------------------------- Rumada Khatun Director
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123 RESTAURANT LTD Notes to the Financial Statements For the year ended 30 June 2025
General Information 123 RESTAURANT LTD is a private company, limited by shares, registered in England and Wales, registration number 12457902, registration address 113 WORCESTER ROAD, HAGLEY, STOURBRIDGE, DY9 0NG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 10 Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 111 (2024 : 8).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 466,151 |  | 7,016 |  | 473,167
Additions | - |  | 2,274 |  | 2,274
Disposals | - |  | - |  | -
At 30 June 2025 | 466,151 |  | 9,290 |  | 475,441
Depreciation
At 01 July 2024 | - |  | 2,373 |  | 2,373
Charge for year | - |  | 692 |  | 692
On disposals | - |  | - |  | -
At 30 June 2025 | - |  | 3,065 |  | 3,065
Net book values
Closing balance as at 30 June 2025 | 466,151 |  | 6,225 |  | 472,376
Opening balance as at 01 July 2024 | 466,151 |  | 4,643 |  | 470,794
4. | Stocks
| 30/06/2025 £ |  | 30/06/2024 £
--- | --- | --- | ---
Stocks | 2,375 |  | 2,750
| 2,375 |  | 2,750
5. | Debtors: amounts falling due within one year
| 30/06/2025 £ |  | 30/06/2024 £
--- | --- | --- | ---
Prepayments & Accrued Income | 209 |  | -
PAYE & Social Security | 1,822 |  | 1,306
| 2,031 |  | 1,306
6. | Creditors: amount falling due within one year
| 30/06/2025 £ |  | 30/06/2024 £
--- | --- | --- | ---
Trade Creditors | 24,402 |  | 24,608
Corporation Tax | 7,936 |  | 9,279
Accrued Expenses | 9,829 |  | 9,081
Directors' Current Accounts | 232,263 |  | 169,723
VAT | 14,627 |  | 16,924
| 289,057 |  | 229,615
7. | Creditors: amount falling due after more than one year
| 30/06/2025 £ |  | 30/06/2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 185,461 |  | 195,846
| 185,461 |  | 195,846
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