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SAFFRON CONTEMPORARY RESTAURANT LIMITED

Registered Number
07315481
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

SAFFRON CONTEMPORARY RESTAURANT LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Director | RAHMAN, Mohammed Atikur

Registered Address | 6 Bridge Street
| Knighton
| LD7 1BT

Registered Number | 07315481 (England and Wales)

SAFFRON CONTEMPORARY RESTAURANT LIMITED
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 791 |  |  |  | 1,203
|  |  |  | 791 |  |  |  | 1,203
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 400 |  |  |  | 400 |  |
Debtors | 5 | - |  |  |  | 460 |  |
Cash at bank and on hand |  | 200 |  |  |  | - |  |
|  | 600 |  |  |  | 860 |  |
Creditors amounts falling due within one year | 6 | (46,696) |  |  |  | (29,817) |  |
Net current assets (liabilities) |  |  |  | (46,096) |  |  |  | (28,957)
Total assets less current liabilities |  |  |  | (45,305) |  |  |  | (27,754)
Provisions for liabilities | 7 |  |  | (150) |  |  |  | (229)
Net assets |  |  |  | (45,455) |  |  |  | (27,983)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (45,457) |  |  |  | (27,985)
Shareholders' funds |  |  |  | (45,455) |  |  |  | (27,983)

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 July 2026, and are signed on its behalf by:
RAHMAN, Mohammed Atikur Director Registered Company No. 07315481

SAFFRON CONTEMPORARY RESTAURANT LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Basis of preparation
--- | ---
| 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 policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows

|  | Straight line (years)
| Vehicles | 4

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 5

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 1,650 |  | 1,650
| At 30 November 25 | 1,650 |  | 1,650
| Depreciation and impairment
| At 01 December 24 | 447 |  | 447
| Charge for year | 412 |  | 412
| At 30 November 25 | 859 |  | 859
| Net book value
| At 30 November 25 | 791 |  | 791
| At 30 November 24 | 1,203 |  | 1,203

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 400 |  | 400
| Total | 400 |  | 400

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 460
| Total | - |  | 460

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 5,962 |  | 5,336
| Bank borrowings and overdrafts | 34,282 |  | 17,928
| Taxation and social security | 3,947 |  | 4,253
| Accrued liabilities and deferred income | 2,505 |  | 2,300
| Total | 46,696 |  | 29,817

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 150 |  | 229
| Total | 150 |  | 229