REGISTERED NUMBER: 03683288 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ANGLIA RESTAURANTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M A Williams

Mr M Williams

Miss M C Readman

REGISTERED OFFICE:

107 Salhouse Road

Norwich

Norfolk

NR7 9AW

REGISTERED NUMBER:

03683288 (England and Wales)

ACCOUNTANTS:

Berry & Warren Ltd

Chartered Accountants

54 Thorpe Road

Norwich

Norfolk

NR1 1RY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

889,634

910,254

889,634

910,254

CURRENT ASSETS

Stocks

16,988

19,005

Debtors

6

43,021

43,134

Cash at bank and in hand

3,053,341

2,952,555

3,113,350

3,014,694

CREDITORS

Amounts falling due within one year

7

600,801

716,602

NET CURRENT ASSETS

2,512,549

2,298,092

TOTAL ASSETS LESS CURRENT LIABILITIES

3,402,183

3,208,346

PROVISIONS FOR LIABILITIES

37,574

39,630

NET ASSETS

3,364,609

3,168,716

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

225,865

232,657

Retained earnings

3,138,644

2,935,959

SHAREHOLDERS' FUNDS

3,364,609

3,168,716

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mr M Williams - Director

1.	STATUTORY INFORMATION

Anglia Restaurants 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

The directors have considered the company's position at the time of signing the financial statements. After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its 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.

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 accepted delivery of the goods.

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.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Freehold property - 2% on cost

Fixtures and fittings - 15% reducing balance

Motor vehicles - 25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and retained earnings.

Stocks

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

Cost is calculated using the first in, first out method.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from other third parties.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by shareholders.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 38 (2025 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

288,689

AMORTISATION

At 1 February 2025

and 31 January 2026

288,689

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Fixtures

Motor

property

& equipment

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

925,912

305,393

127,851

1,359,156

Additions

-

4,261

42,298

46,559

Disposals

-

(16,001

)

(28,112

)

(44,113

)

At 31 January 2026

925,912

293,653

142,037

1,361,602

DEPRECIATION

At 1 February 2025

165,944

215,899

67,059

448,902

Charge for year

12,394

13,862

21,821

48,077

Eliminated on disposal

-

(12,712

)

(12,299

)

(25,011

)

At 31 January 2026

178,338

217,049

76,581

471,968

NET BOOK VALUE

At 31 January 2026

747,574

76,604

65,456

889,634

At 31 January 2025

759,968

89,494

60,792

910,254

Freehold properties were revalued on transition to FRS 102 at fair value.

If the freehold properties had not been included at valuation they would have been included under the historical cost convention as follows:

2026

2025

£

£

Historical cost equivalent

621,630

621,630

Accumulated depreciation

(102,212

)

(96,580

)

Net book value

519,418

525,050

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

179

196

Prepayments and accrued income

22,542

22,938

22,721

23,134

Amounts falling due after more than one year:

Other debtors

20,300

20,000

Aggregate amounts

43,021

43,134

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

32,098

50,726

Taxation

71,486

125,278

Social security and other taxes

73,876

68,082

Other creditors

401,361

416,754

Accruals and deferred income

21,980

55,762

600,801

716,602

8.	RELATED PARTY DISCLOSURES

As at the balance sheet date an interest free loan of £130,714 (2025 - £138,765) was owed to a Company under common control and included within other creditors.