Company Registration No. NI701798 (Northern Ireland)
Millar’s Restaurant Group Limited
Unaudited accounts
for the year ended 30 September 2025
Millar’s Restaurant Group Limited
Unaudited accounts
Contents
Millar’s Restaurant Group Limited
Company Information
for the year ended 30 September 2025
Directors
Sarah Humphreys
Matthew Roman- Wilkinson
Christopher Millar
Company Number
NI701798 (Northern Ireland)
Registered Office
1d Lanyon Quay
Belfast
County Antrim
BT1 3LG
Northern Ireland
Accountants
Gem Accounting
4 Newtown Crescent
Newtownards
NEWTOWNARDS
County Down
BT23 7GP
Millar’s Restaurant Group Limited
Statement of financial position
as at 30 September 2025
Tangible assets
21,031
17,391
Cash at bank and in hand
135,479
65,937
Creditors: amounts falling due within one year
(222,320)
(122,524)
Net current assets/(liabilities)
40,050
(12,100)
Total assets less current liabilities
61,081
5,291
Provisions for liabilities
Deferred tax
(5,258)
(3,304)
Called up share capital
30
30
Profit and loss account
55,793
1,957
Shareholders' funds
55,823
1,987
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 19 June 2026 and were signed on its behalf by
Christopher Millar
Director
Company Registration No. NI701798
Millar’s Restaurant Group Limited
Notes to the Accounts
for the year ended 30 September 2025
Millar’s Restaurant Group Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI701798. The registered office is 1d Lanyon Quay, Belfast, County Antrim, BT1 3LG, Northern Ireland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Inventories have been valued at the lower of cost or net realisable value.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Millar’s Restaurant Group Limited
Notes to the Accounts
for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 October 2024
20,197
3,132
23,329
Additions
5,817
4,911
10,728
At 30 September 2025
26,014
8,043
34,057
At 1 October 2024
5,156
782
5,938
Charge for the year
5,293
1,795
7,088
At 30 September 2025
10,449
2,577
13,026
At 30 September 2025
15,565
5,466
21,031
At 30 September 2024
15,041
2,350
17,391
Amounts falling due within one year
Accrued income and prepayments
51,996
17,684
Other debtors
70,385
23,873
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
43,623
1,500
Trade creditors
49,300
41,979
Taxes and social security
32,559
19,702
Other creditors
26,915
13,303
Loans from directors
(15,450)
(8,847)
Directors’ loan accounts
The balance shown within creditors represents amounts owed by the directors to the company.
As the directors’ loan accounts are repayable on demand, the amounts are presented within creditors falling due within one year.
Millar’s Restaurant Group Limited
Notes to the Accounts
for the year ended 30 September 2025
During the year the directors had the use of loan accounts with the company.
The balances represent amounts owed by the directors to the company.
The total balance outstanding at 30 September 2025 was £15,450 (2024: £8,847).
The maximum amount outstanding during the year was £114,120.
The loans are interest‑free, unsecured, and repayable on demand.
No amounts were written off or waived during the year.
8
Transactions with related parties
During the year there were transactions between Millars Restaurant Group and related trading entities. At 30th September 2025 the balance due from related entities amounted to £70,385. (2024: £23,873) This is included within debtors due less than one year.
9
Average number of employees
During the year the average number of employees was 25 (2024: 16).