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Acorah Software Products - Accounts Production 11.6.001 true Pantop Limited true 1 November 2018 31 October 2019 31 October 2019 01395789 Mr Lambros Christoforou Mrs Michele Christoforou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01395789 2018-10-31 01395789 2019-10-31 01395789 2018-11-01 2019-10-31 01395789 frs-core:CurrentFinancialInstruments 2019-10-31 01395789 frs-core:CurrentFinancialInstruments 2018-11-01 2019-10-31 01395789 frs-core:Non-currentFinancialInstruments 2019-10-31 01395789 frs-core:Non-currentFinancialInstruments 2018-11-01 2019-10-31 01395789 frs-core:CurrentFinancialInstruments 2018-11-01 2019-10-31 01395789 frs-core:CurrentFinancialInstruments 2019-10-31 01395789 frs-core:AfterOneYear 2018-11-01 2019-10-31 01395789 frs-core:BetweenOneFiveYears 2018-11-01 2019-10-31 01395789 frs-core:BetweenOneFiveYears 2019-10-31 01395789 frs-core:ComputerEquipment 2019-10-31 01395789 frs-core:ComputerEquipment 2018-11-01 2019-10-31 01395789 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Registered number: 01395789
Cosmopolitan Restaurants Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 October 2019
Mouktaris & Co

Chartered Accountants & Registered Auditors

156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Dormant Income Statement Statement 4
Statement of Financial Position 5
Statement of Changes in Equity 7
Notes to the Financial Statements 8
Company Information
Director Mr Lambros Christoforou
Secretary Mrs Michele Christoforou
Company Number 01395789
Registered Office 156A Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Accountants Mouktaris & Co
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Page 1
Director's Report
The director presents his report and the financial statements for the year ended 31 October 2019.
Statement of Director's Responsibilities
The director is responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal Activity
The company has not traded during the year or the preceding financial year. During these years, the company received no income and incurred no expenditure and therefore made neither a profit nor a loss.
Directors
The directors who held office during the year were as follows:
Mr Lambros Christoforou
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Lambros Christoforou
Director
17 July 2020
Page 2
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Cosmopolitan Restaurants Limited For The Year Ended 31 October 2019
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cosmopolitan Restaurants Limited For The Year Ended 31 October 2019 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Cosmopolitan Restaurants Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cosmopolitan Restaurants Limited and state those matters that we have agreed to state to the director of Cosmopolitan Restaurants Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cosmopolitan Restaurants Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Cosmopolitan Restaurants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cosmopolitan Restaurants Limited. You consider that Cosmopolitan Restaurants Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Cosmopolitan Restaurants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
17 July 2020
Mouktaris & Co
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Page 3
Dormant Income Statement Statement
The company has not traded during the year or the preceding financial year. During these years, the company received no income and incurred no expenditure and therefore made neither profit nor loss.
Page 4
Statement of Financial Position
2019 2018
Notes £ £ £ £
CURRENT ASSETS
Debtors 2 - 11,247
- 11,247
Creditors: Amounts Falling Due Within One Year 3 (27,565 ) (38,812 )
NET CURRENT ASSETS (LIABILITIES) (27,565 ) (27,565 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,565 ) (27,565 )
NET LIABILITIES (27,565 ) (27,565 )
CAPITAL AND RESERVES
Called up share capital 4 100 100
Income Statement (27,665 ) (27,665 )
SHAREHOLDERS' FUNDS (27,565) (27,565)
For the year ending 31 October 2019 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Lambros Christoforou
Director
17 July 2020
Page 5

The notes on page 8 form part of these financial statements.
Page 6
Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 November 2017 100 (27,665 ) (27,565)
As at 31 October 2018 and 1 November 2018 100 (27,665 ) (27,565)
As at 31 October 2019 100 (27,665 ) (27,565)
Page 7
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2. Debtors
2019 2018
£ £
Due within one year
Amounts owed by Pantop Ltd - 11,247
- 11,247
3. Creditors: Amounts Falling Due Within One Year
2019 2018
£ £
Director's loan account - 2,308
Amounts owed to Eurobland Ltd - 36,504
Amounts owed to Pantop Ltd 27,565 -
27,565 38,812
The amount owed to Pantop Ltd is unsecured, interest-free, and has no fixed terms of repayment.
4. Share Capital
2019 2018
Allotted, Called up and fully paid 100 100
5. Ultimate Controlling Party
The company's ultimate controlling party is Pantop Limited, a company incorporated in England, by virtue of its ownership of 100% of the issued share capital in the company.
6. General Information
Cosmopolitan Restaurants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01395789. The registered office is 156A Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
Page 8