Radhuni Restaurant Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08863370 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

RADHUNI RESTAURANT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Kamal Miah Choudhury

REGISTERED OFFICE:

166-170 Ocean Road

South Shields

NE33 2JQ

REGISTERED NUMBER:

08863370 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

FIXED ASSETS

Tangible assets

4

370,086

43,048

Investment property

5

-

325,000

370,086

368,048

CURRENT ASSETS

Stocks

6

9,130

11,520

Debtors

7

5,750

Cash at bank and in hand

36,871

58,220

51,751

75,490

CREDITORS

Amounts falling due within one year

8

158,234

181,680

NET CURRENT LIABILITIES

(106,483

)

(106,190

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

263,603

261,858

CREDITORS

Amounts falling due after more than
one year

9

(249,019

)

(254,574

)

PROVISIONS FOR LIABILITIES

11

(1,312

)

(1,312

)

NET ASSETS

13,272

5,972

CAPITAL AND RESERVES

Called up share capital

12

100

Fair value reserve

13

6,903

Retained earnings

13

6,269

(1,031

)

SHAREHOLDERS' FUNDS

13,272

5,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2026 and were signed by:

Kamal Miah Choudhury - Director

1.	STATUTORY INFORMATION

Radhuni Restaurant Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

No depreciation

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1 February 2025

-

24,911

13,584

Additions

-

991

Reclassification/transfer

325,000

-

At 31 January 2026

325,000

24,911

14,575

DEPRECIATION

At 1 February 2025

-

6,316

Charge for year

-

1,201

At 31 January 2026

-

7,517

NET BOOK VALUE

At 31 January 2026

325,000

24,911

7,058

At 31 January 2025

-

24,911

7,268

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 February 2025

28,272

2,618

69,385

Additions

4,370

-

5,361

Reclassification/transfer

-

325,000

At 31 January 2026

32,642

2,618

399,746

DEPRECIATION

At 1 February 2025

18,633

1,388

26,337

Charge for year

1,937

185

3,323

At 31 January 2026

20,570

1,573

29,660

NET BOOK VALUE

At 31 January 2026

12,072

1,045

370,086

At 31 January 2025

9,639

1,230

43,048

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

325,000

Reclassification/transfer

(325,000

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

325,000

The company now uses the property as its own business premises rather than letting it to others. Accordingly, the property is no longer classified as an investment property and is instead recognised as a tangible fixed asset.

6.

STOCKS

2026

2025

£

Stocks

9,130

11,520

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

5,750

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts (see note 10)

5,556

Trade creditors

1,050

2,141

Social security and other taxes

123

129

VAT

21,617

85,096

Other creditors

10,586

1,224

Pension control

-

11,274

Directors' current accounts

117,892

74,940

Accrued expenses

1,410

1,320

158,234

181,680

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans (see note 10)

249,019

254,574

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage loan

230,500

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

Amounts falling due within one year or on demand:

Bank loans - BBL

5,556

Amounts falling due between two and five years:

Bounce Back Loan

18,519

24,074

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage loan

230,500

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

1,312

Deferred

tax

£

Balance at 1 February 2025

1,312

Balance at 31 January 2026

1,312

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

ORDINARY

£1

100

13.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1 February 2025

(1,031

)

6,903

5,872

Profit for the year

7,300

At 31 January 2026

6,269

6,903

13,172

14.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As of the balance sheet date, the Company had an outstanding amount of £117,892 owed to its director (2025 : £74,940). The loan is non-interest bearing and repayable in full at short notice upon demand.

15.	ULTIMATE CONTROLLING PARTY

Throughout the current and preceding years, the Company remained under the control of its director, Mr. K. M. Choudhury, owing to his ownership of the entire issued share capital of the Company.