S F RESTAURANT LTD

S F RESTAURANT LTD
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	4,070	4,070
Tangible fixed assets	4	208,404	195,019
		212,474	199,089
Current assets
Stocks	5	16,147	10,601
Debtors	6	202,704	229,108
Cash at bank and in hand		114,527	58,492
		333,378	298,201
Creditors: amount falling due within one year	7	(413,829)	(318,665)
Net current assets		(80,451)	(20,464)

Total assets less current liabilities		132,023	178,625
Creditors: amount falling due after more than one year	8	(11,084)	(28,755)
Net assets		120,939	149,870

Capital and reserves
Called up share capital		40,000	40,000
Profit and loss account		80,939	109,870
Shareholders' funds		120,939	149,870

For the year ended 30 September 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 25 June 2026 and were signed on its behalf by:

-------------------------------
Mr B Palmer
Director

S F RESTAURANT LTD
Notes to the Financial Statements
For the year ended 30 September 2025

General Information

S F RESTAURANT LTD is a private company, limited by shares, registered in England and Wales, registration number 11302118, registration address C3 Apollo Court, Neptune Park, Plymouth, Devon, PL4 0SJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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:

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 14 (2024 : 14).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 October 2024	4,070	4,070
Additions	-	-
Disposals	-	-
At 30 September 2025	4,070	4,070
Net book values
At 30 September 2025	4,070	4,070
At 30 September 2024	4,070	4,070

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 October 2024	145,968	31,625	61,399	12,350	251,342
Additions	8,690	-	15,664	-	24,354
Disposals	-	-	-	-	-
At 30 September 2025	154,658	31,625	77,063	12,350	275,696
Depreciation
At 01 October 2024	39,997	3,163	10,957	2,207	56,324
Charge for year	5,733	1,423	3,305	507	10,968
On disposals	-	-	-	-	-
At 30 September 2025	45,730	4,586	14,262	2,714	67,292
Net book values
Closing balance as at 30 September 2025	108,928	27,039	62,801	9,636	208,404
Opening balance as at 01 October 2024	105,971	28,462	50,443	10,143	195,019

Stocks

	2025 £		2024 £
Stocks	16,147		10,601
	16,147		10,601

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	195,457		227,589
	195,457		227,589

Debtors: amounts falling due after one year

	2025 £		2024 £
Other Debtors	7,247		1,519
	7,247		1,519

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	109,032	35,552
Bank Loans & Overdrafts	10,951	57,629
Taxation and Social Security	214,480	182,915
Obligations under HP/Financial Leases	6,278	6,278
Other Creditors	73,088	36,291
	413,829	318,665

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	0	11,491
Obligations under HP/Financial Leases	11,084	17,264
	11,084	28,755

Registered Number: 11302118
England and Wales
S F RESTAURANT LTD

Unaudited Financial Statements

Period of accounts Start date: 01 October 2024 End date: 30 September 2025