Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 28 November 2025 28 November 2025 13705956 Mr Georgy Bukhov Mr Ilya Demichev Mr Daniel Koukarskikh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13705956 2024-11-30 13705956 2025-11-28 13705956 2024-12-01 2025-11-28 13705956 frs-core:CurrentFinancialInstruments 2025-11-28 13705956 frs-core:Non-currentFinancialInstruments 2025-11-28 13705956 frs-core:ComputerEquipment 2025-11-28 13705956 frs-core:ComputerEquipment 2024-12-01 2025-11-28 13705956 frs-core:ComputerEquipment 2024-11-30 13705956 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-28 13705956 frs-core:FurnitureFittings 2025-11-28 13705956 frs-core:FurnitureFittings 2024-12-01 2025-11-28 13705956 frs-core:FurnitureFittings 2024-11-30 13705956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-28 13705956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-28 13705956 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 13705956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-28 13705956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-28 13705956 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 13705956 frs-core:OtherResidualIntangibleAssets 2025-11-28 13705956 frs-core:OtherResidualIntangibleAssets 2024-12-01 2025-11-28 13705956 frs-core:OtherResidualIntangibleAssets 2024-11-30 13705956 frs-core:PlantMachinery 2025-11-28 13705956 frs-core:PlantMachinery 2024-12-01 2025-11-28 13705956 frs-core:PlantMachinery 2024-11-30 13705956 frs-core:ShareCapital 2025-11-28 13705956 frs-core:RetainedEarningsAccumulatedLosses 2025-11-28 13705956 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-28 13705956 frs-bus:FilletedAccounts 2024-12-01 2025-11-28 13705956 frs-bus:SmallEntities 2024-12-01 2025-11-28 13705956 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-28 13705956 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-28 13705956 frs-bus:Director1 2024-12-01 2025-11-28 13705956 frs-bus:Director2 2024-12-01 2025-11-28 13705956 frs-bus:Director3 2024-12-01 2025-11-28 13705956 frs-countries:EnglandWales 2024-12-01 2025-11-28 13705956 2023-11-30 13705956 2024-11-30 13705956 2023-12-01 2024-11-30 13705956 frs-core:CurrentFinancialInstruments 2024-11-30 13705956 frs-core:Non-currentFinancialInstruments 2024-11-30 13705956 frs-core:ShareCapital 2024-11-30 13705956 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13705956
Great Restaurant Project Limited
Unaudited Financial Statements
For The Year Ended 28 November 2025
Williams Stanley & Co
Great Restaurant Project Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Great Restaurant Project Limited
Balance Sheet
As At 28 November 2025
Balance Sheet
Registered number: 13705956

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,092 |  | 16,269
Tangible Assets | 5 |  | 2,054,204 |  | 2,222,652
|  |  | 2,067,296 |  | 2,238,921
CURRENT ASSETS
Stocks | 6 | 31,323 |  | 112,850 |
Debtors | 7 | 740,020 |  | 436,851 |
Cash at bank and in hand |  | 533,782 |  | 138,406 |
|  | 1,305,125 |  | 688,107 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,564,283 ) |  | (618,169 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (259,158 ) |  | 69,938
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,808,138 |  | 2,308,859
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,551,572 ) |  | (3,247,449 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,785 ) |  | (37,785 )
NET LIABILITIES |  |  | (781,219 ) |  | (976,375 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (781,319 ) |  | (976,475 )
SHAREHOLDERS' FUNDS |  |  | (781,219) |  | (976,375)

Page 1
Page 2
Great Restaurant Project Limited
Balance Sheet (continued)
As At 28 November 2025
For the year ending 28 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Daniel Koukarskikh Director
24/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Great Restaurant Project Limited
Notes to the Financial Statements
For The Year Ended 28 November 2025
Notes to the Financial Statements
1. General Information
Great Restaurant Project Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13705956 . The registered office is 7-9 Paddington Street, London, Greater London, W1U 5QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 20% Straight Line
Leasehold | 20% Straight Line
Plant & Machinery | 20% Straight Line
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 33.3% Straight Line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Great Restaurant Project Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 November 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 54 (2024: 49)
54 49
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 December 2024 | 19,373
As at 28 November 2025 | 19,373
Amortisation
As at 1 December 2024 | 3,104
Provided during the period | 3,177
As at 28 November 2025 | 6,281
Net Book Value
As at 28 November 2025 | 13,092
As at 1 December 2024 | 16,269

Page 4
Page 5
Great Restaurant Project Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 November 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 543,263 | 1,516,251 | 315,802 | 100,894
Additions | - | 21,594 | 4,062 | 29,278
Disposals | - | (981 ) | - | -
As at 28 November 2025 | 543,263 | 1,536,864 | 319,864 | 130,172
Depreciation
As at 1 December 2024 | 55,443 | 123,764 | 61,935 | 22,318
Provided during the period | 24,930 | 115,575 | 58,964 | 20,073
As at 28 November 2025 | 80,373 | 239,339 | 120,899 | 42,391
Net Book Value
As at 28 November 2025 | 462,890 | 1,297,525 | 198,965 | 87,781
As at 1 December 2024 | 487,820 | 1,392,487 | 253,867 | 78,576

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 13,341 | 2,489,551
Additions | 1,402 | 56,336
Disposals | - | (981 )
As at 28 November 2025 | 14,743 | 2,544,906
Depreciation
As at 1 December 2024 | 3,439 | 266,899
Provided during the period | 4,261 | 223,803
As at 28 November 2025 | 7,700 | 490,702
Net Book Value
As at 28 November 2025 | 7,043 | 2,054,204
As at 1 December 2024 | 9,902 | 2,222,652

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 31,323 |  | 112,850

Page 5
Page 6
Great Restaurant Project Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 November 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,970 |  | -
Amounts owed by participating interests | 3,624 |  | -
Other debtors | 727,032 |  | 436,851
| 734,626 |  | 436,851
Due after more than one year
Other debtors | 5,394 |  | -
| 740,020 |  | 436,851

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 188,371 |  | 261,777
Amounts owed to participating interests | 840 |  | 840
Other creditors | 952,928 |  | 180,591
Taxation and social security | 422,144 |  | 174,961
| 1,564,283 |  | 618,169

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,551,572 |  | 3,247,449

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6