SOUTHEND RESTAURANT LIMITED

SOUTHEND RESTAURANT LIMITED
Contents Page
For the year ended 31 August 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

SOUTHEND RESTAURANT LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	72,661	95,600
		72,661	95,600
Current assets
Debtors		13,671	13,671
Cash at bank and in hand		59,643	19,432
		73,314	33,103
Creditors: amount falling due within one year		(347,103)	(261,183)
Net current assets		(273,789)	(228,080)

Total assets less current liabilities		(201,128)	(132,480)
Provisions for liabilities		(727)	(727)
Net assets		(201,855)	(133,207)

Capital and reserves
Called up share capital	4	20	20
Profit and loss account		(201,875)	(133,227)
Shareholders' funds		(201,855)	(133,207)

For the year ended 31 August 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 August 2026 and were signed on its behalf by:

-------------------------------
Komal Ashvinkumar SAVALIYA
Director

1

SOUTHEND RESTAURANT LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

SOUTHEND RESTAURANT LIMITED is a private company, limited by shares, registered in , registration number 15078347, registration address 26 Barnhurst Path, Watford, WD19 6TT.

The presentation currency is £ sterling.

1.

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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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:

Plant and Machinery	20% Straight Line
Fixtures and Fittings	20% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 12 (2024 : 14).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 September 2024	-	-	-
Additions	28,783	91,918	120,701
Disposals	-	-	-
At 31 August 2025	28,783	91,918	120,701
Depreciation
At 01 September 2024	5,757	18,144	23,901
Charge for year	5,756	18,383	24,139
On disposals	-	-	-
At 31 August 2025	11,513	36,527	48,040
Net book values
Closing balance as at 31 August 2025	17,270	55,391	72,661
Opening balance as at 01 September 2024	23,026	72,574	95,600

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
20 Class A shares of £1.00 each	20		20
	20		20

2

Registered Number: 15078347

SOUTHEND RESTAURANT LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025