Company registration number: 14594573
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Persia Restaurant Bar Ltd
Pages for filing with the Registrar
Company registration number: 14594573
Persia Restaurant Bar Ltd
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Goodwill 4 6,000 8,000
Tangible assets 5 2,999 3,999
8,999 11,999
Current assets
Debtors 2,268 (79)
Cash at bank and in hand 166 855
2,434 776
Creditors: amounts falling due within one year
(23,544) (17,251)
Net current liabilities (21,110) (16,475)
Total assets less current liabilities (12,111) (4,476)
NET LIABILITIES (12,111) (4,476)
Capital and reserves
Called up share capital 100 100
Profit and loss account (12,211) (4,576)
TOTAL EQUITY (12,111) (4,476)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14594573
Persia Restaurant Bar Ltd
Balance sheet - continued
as at 31 January 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs Z Rostaminia, Director
25 September 2026
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Persia Restaurant Bar Ltd
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Persia Restaurant Bar Ltd is a private company registered in England and Wales. Its registered number is 14594573. The company is limited by shares. Its registered office is Persia Grill House, 255 Barlow Moor Road, Manchester, Lancashire, M21 7GJ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Goodwill
Goodwill is being amortised on the following basis: 20% straight line.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Equipments - 20% straight line
3
Persia Restaurant Bar Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Goodwill
£
Cost
At 1 February 2025 10,000
At 31 January 2026 10,000
Amortisation
At 1 February 2025 2,000
Charge for year 2,000
At 31 January 2026 4,000
Net book value
At 31 January 2026 6,000
At 31 January 2025 8,000
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 4,999
At 31 January 2026 4,999
Depreciation
At 1 February 2025 1,000
Charge for year 1,000
At 31 January 2026 2,000
Net book value
At 31 January 2026 2,999
At 31 January 2025 3,999
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Persia Restaurant Bar Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
5 Tangible fixed assets - continued
Cost or valuation at 31 January 2026 is represented by:
Plant and machinery etc.

£
Valuation in 2025 -
Cost 4,999
4,999
If Equipments had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 4,999 4,999
Accumulated depreciation 2,000 1,000
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025.
2026 2025
£ £
Balance outstanding at start of year 16,651 6,629
Amounts advanced 6,072 32,683
Amounts repaid - (22,661)
Balance outstanding at end of year 22,723 16,651
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