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.

Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover represents cash and credit card sales from a restaurant, including dine-in, takeaway and delivery sales. Turnover is recognised at the point of completion of a transaction with a customer, this normally being at the point when dine-in customers have finished their meals or when delivery customers have received their order.

Other intangible asset is Trademark. It is amortised to profit and loss account over its estimated economic life of 10 years.

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:

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.