ACCOUNTS - Final Accounts preparation

Registered number: 15859730

THE HOT STONE GRILL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2025

THE HOT STONE GRILL LIMITED

REGISTERED NUMBER: 15859730

BALANCE SHEET

AS AT 31 JULY 2025

		2025
Note		£

Fixed assets
Tangible assets	4		253,159
			253,159
Current assets
Stocks		14,500
Debtors: amounts falling due within one year	5	33,538
Cash at bank and in hand	6	86,595
		134,633
Creditors: amounts falling due within one year	7	(494,092)
Net current (liabilities)/assets			(359,459)
Total assets less current liabilities			(106,300)

Net (liabilities)/assets			(106,300)

Capital and reserves
Called up share capital			100
Profit and loss account			(106,400)
			(106,300)

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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THE HOT STONE GRILL LIMITED

REGISTERED NUMBER: 15859730

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr H S Eggleston

Director

Date: 24 July 2026

The notes on pages 3 to 5 form part of these financial statements.

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THE HOT STONE GRILL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

1.	General information

The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:-

The Old Offices
Urlay Nook Road
Eaglescliffe
TS16 0LA

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The director, having made due and careful enquiry are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director has decided to adopt the going concern basis of accounting in preparing the annual financial statements.

2.3

Revenue

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of value added tax.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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THE HOT STONE GRILL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and the reducing balance basis.

Depreciation is provided on the following basis:

				Long-term leasehold property	-	10 years straight line
				Fixtures and fittings	-	25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Employees

The average monthly number of employees, including directors, during the period was 40.

4.	Tangible fixed assets

	Long-term leasehold property	Fixtures and fittings	Total
	£	£	£
Cost or valuation
Additions	153,985	125,152	279,137
At 31 July 2025	153,985	125,152	279,137
Depreciation
Charge for the period on owned assets	7,634	18,344	25,978
At 31 July 2025	7,634	18,344	25,978
Net book value
At 31 July 2025	146,351	106,808	253,159

Debtors

					2025
					£

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THE HOT STONE GRILL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

5.Debtors (continued)


	Other debtors	16,000
	Prepayments and accrued income	17,538
		33,538

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	86,595
		86,595

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	116,595
	Other taxation and social security	52,537
	Other creditors	310,859
	Accruals and deferred income	14,101
		494,092

8.	Related party transactions
	At the 31st July 2025, £10,900 was owed by the company to the director.

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