Registration number: 12304129

JPHK Restaurants Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

JPHK Restaurants Ltd

Company Information

Director

J-P Kley

Registered office

S4c, Westmead House Westmead Farnborough GU14 7LP

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

JPHK Restaurants Ltd

Statement of Financial Position as at 30 November 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	7,563	7,426
Creditors: Amounts falling due within one year	5	(65,532)	(59,268)
Total assets less current liabilities		(57,969)	(51,842)
Creditors: Amounts falling due after more than one year	5	-	(4,167)
Net liabilities		(57,969)	(56,009)
Capital and reserves
Called up share capital		100	100
Retained earnings		(58,069)	(56,109)
Shareholders' deficit		(57,969)	(56,009)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of JPHK Restaurants Ltd has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 2 November 2026
 

.........................................

J-P Kley

Director

Company registration number: 12304129

JPHK Restaurants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
S4c, Westmead House
Westmead
Farnborough
GU14 7LP

The principal activity of the company is that of hospitality management, design and consultancy services.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company has now explored all strategic national and international avenues for potential opportunities without success. Accordingly, the company has ceased to trade and the financial statements are therefore prepared on a basis other than going concern.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

JPHK Restaurants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

4

Debtors

	2025 £	2024 £
Other debtors	7,563	7,426
	7,563	7,426

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Bank loans and overdrafts	6	56,064	50,514
Taxation and social security		9,468	8,754
		65,532	59,268

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	6	-	4,167

JPHK Restaurants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank loans	56,064	50,514

Non-current loans and borrowings

	2025 £	2024 £
Bank loans	-	4,167

7	Transactions with director

At 30 November 2025 an amount of £23,974 (2024: £23,221) was due from the director. Interest of £753 (2024: £570) is payable to the company at 2.25% and 3.75% p.a and there are no set terms in place.

Provision has been made in full for non recoverability of the amount due from the director.