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Company Registration No. 08850256 (England and Wales)
MUSE RESTAURANTS LTD Unaudited accounts for the year ended 31 March 2026
MUSE RESTAURANTS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MUSE RESTAURANTS LTD Company Information for the year ended 31 March 2026
Directors
Adrian Rummel Jonathan Hall Marcus Geoffrey Bennett
Company Number
08850256 (England and Wales)
Registered Office
THE BAY HORSE 45 THE GREEN HURWORTH DARLINGTON CO DURHAM DL2 2AA
Accountants
Gillian Duffy & Co Ltd 1 The Beeches Stokesley North Yorkshire TS9 5PR
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MUSE RESTAURANTS LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
104,423 
125,514 
Current assets
Inventories
19,436 
18,474 
Debtors
6
749,927 
861,665 
Cash at bank and in hand
50,107 
37,253 
819,470 
917,392 
Creditors: amounts falling due within one year
7
(198,643)
(288,035)
Net current assets
620,827 
629,357 
Total assets less current liabilities
725,250 
754,871 
Provisions for liabilities
Deferred tax
(24,294)
(29,169)
Net assets
700,956 
725,702 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
700,953 
725,699 
Shareholders' funds
700,956 
725,702 
For the year 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by
Jonathan Hall Director Company Registration No. 08850256
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MUSE RESTAURANTS LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
MUSE RESTAURANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 08850256. The registered office is THE BAY HORSE 45 THE GREEN, HURWORTH, DARLINGTON, CO DURHAM, DL2 2AA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2025
300,000 
At 31 March 2026
300,000 
Amortisation
At 1 April 2025
300,000 
At 31 March 2026
300,000 
Net book value
At 31 March 2026
- 
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MUSE RESTAURANTS LTD Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
196,065 
99,169 
295,234 
Additions
9,836 
991 
10,827 
Disposals
(8,499)
(171)
(8,670)
At 31 March 2026
197,402 
99,989 
297,391 
Depreciation
At 1 April 2025
99,191 
70,529 
169,720 
Charge for the year
24,553 
7,365 
31,918 
On disposals
(8,499)
(171)
(8,670)
At 31 March 2026
115,245 
77,723 
192,968 
Net book value
At 31 March 2026
82,157 
22,266 
104,423 
At 31 March 2025
96,874 
28,640 
125,514 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,726 
4,302 
Accrued income and prepayments
18,330 
19,364 
Other debtors
726,871 
837,999 
749,927 
861,665 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
3,086 
57,617 
VAT
20,969 
24,625 
Trade creditors
107,218 
109,776 
Taxes and social security
30,402 
60,908 
Other creditors
- 
5,075 
Accruals
36,968 
30,034 
198,643 
288,035 
8
Capital commitments
2026 
2025 
£ 
£ 
Amounts contracted but not provided for in the accounts
432,740 
494,732 
Capital commitments comprise 7 years of rental payments due under a lease agreement.
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MUSE RESTAURANTS LTD Notes to the Accounts for the year ended 31 March 2026
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Jonathan Hall
Loan to director
10,000 
- 
10,000 
- 
10,000 
- 
10,000 
- 
10
Transactions with related parties
Trade debtors include £3,376 (2025 £4,220) due from Hials Ltd, a company in which the directors own 75% of the share capital. Other debtors comprise loans to Hials Ltd of £726,871 (2023 £828,000).
11
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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