Quality Restaurants Ltd

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

Registered number: 16074320

		31 March 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		6,400
Tangible Assets	5		31,759

			38,159
CURRENT ASSETS
Debtors	6	46,234
Cash at bank and in hand		76,868

		123,102
Creditors: Amounts Falling Due Within One Year	7	(177,832 )

NET CURRENT ASSETS (LIABILITIES)			(54,730 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,571 )

NET LIABILITIES			(16,571 )

CAPITAL AND RESERVES
Called up share capital	8		1
Profit and Loss Account			(16,572 )

SHAREHOLDERS' FUNDS			(16,571)

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Quality Restaurants Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 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 D C Hamdy

Director

11 September 2026

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

1. General Information

Quality Restaurants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16074320 . The registered office is Main Course Partners, One Canada Square, 9th Floor, London, E14 5AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 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	Straight line over 10 years
Plant & Machinery	Straight line over 5 years
Computer Equipment	Straight line over 4 years

2.4. Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 2

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Quality Restaurants Ltd

Notes to the Financial Statements (continued)

For the Period 12 November 2024 to 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 12 November 2024	-
Additions	6,400

As at 31 March 2026	6,400

Net Book Value
As at 31 March 2026	6,400

As at 12 November 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 12 November 2024	-	-	-	-
Additions	25,095	7,299	2,342	34,736

As at 31 March 2026	25,095	7,299	2,342	34,736

Depreciation
As at 12 November 2024	-	-	-	-
Provided during the period	1,822	765	390	2,977

As at 31 March 2026	1,822	765	390	2,977

Net Book Value
As at 31 March 2026	23,273	6,534	1,952	31,759

As at 12 November 2024	-	-	-	-

6. Debtors

	31 March 2026
	£
Due within one year
Trade debtors	1,959
Other debtors	44,275

	46,234

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Quality Restaurants Ltd

Notes to the Financial Statements (continued)

For the Period 12 November 2024 to 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	44,195
Bank loans and overdrafts	40,065
Other creditors	78,425
Taxation and social security	15,147

	177,832

8. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

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