Newcastle Restaurants Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12669026

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		10,074
Tangible Assets	5		49,014		60,900

			49,014		70,974
CURRENT ASSETS
Stocks	6	10,000		10,000
Debtors	7	56,198		28,225
Cash at bank and in hand		2,438		1,914

		68,636		40,139
Creditors: Amounts Falling Due Within One Year	8	(472,982 )		(357,101 )

NET CURRENT ASSETS (LIABILITIES)			(404,346 )		(316,962 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(355,332 )		(245,988 )

NET LIABILITIES			(355,332 )		(245,988 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(355,333 )		(245,989 )

SHAREHOLDERS' FUNDS			(355,332)		(245,988)

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Newcastle Restaurants Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Dushantha Alawattegama

Director

01/09/2026

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

1. General Information

Newcastle Restaurants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12669026 . The registered office is Jarrow Business Centre, Viking Industrial Park, Jarrow, Tyne and Wear, NE32 3DT.

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 - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. 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:

Leasehold	20% Reducing Balance
Plant & Machinery	15% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

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Newcastle Restaurants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	50,370

As at 31 December 2025	50,370

Amortisation
As at 1 January 2025	40,296
Provided during the period	10,074

As at 31 December 2025	50,370

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	10,074

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 January 2025	20,566	26,662	29,730	18,294	95,252
Additions	-	2,015	-	1,126	3,141
Disposals	-	-	(5,000 )	-	(5,000 )

As at 31 December 2025	20,566	28,677	24,730	19,420	93,393

Depreciation
As at 1 January 2025	10,417	9,018	5,946	8,971	34,352
Provided during the period	2,030	2,950	3,957	2,090	11,027
Disposals	-	-	(1,000 )	-	(1,000 )

As at 31 December 2025	12,447	11,968	8,903	11,061	44,379

Net Book Value
As at 31 December 2025	8,119	16,709	15,827	8,359	49,014

As at 1 January 2025	10,149	17,644	23,784	9,323	60,900

6. Stocks

	2025	2024
	£	£
Finished goods	10,000	10,000

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Newcastle Restaurants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	35,000	-
Prepayments and accrued income	12,999	-
Other debtors	261	261
VAT	7,938	977
Amounts owed by other participating interests	-	26,987

	56,198	28,225

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	61,902	21,873
PAYE & Social Security (Current liabilities - creditors < 1 year)	9,970	5,808
Wages Control Account (Current liabilities - creditors < 1 year)	5,645	7,893
Other creditors	348	500
Pension Control Account (Current liabilities - creditors < 1 year)	384	705
Director's loan account	142,758	112,187
Amounts owed to other participating interests	251,975	208,135

	472,982	357,101

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Related Party Transactions

Tyne Bargains Limited

Same Director

Owes £209882.70 to Tyne Bargains Limited

TBSS Limited

Same Director

Owes £6352.76 to TBSS Limited

TBSK Limited

Same Director

Owes £13700.00 to TBSK Limited

Streetfood Srilanka Limited

Same Director

Owes £22039.16 to Streetfood Srilanka Limited

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