Accounts filed on 30-04-2021


Registered number: 06537657






C R & A S Bistros Limited


ACCOUNTS

FOR THE YEAR ENDED 30/04/2021
























Prepared By:
Berry Kearsley Stockwell Ltd
Accountants
Sterling House
31-32 High Street
Wellingborough
Northants
NN8 4HL


ACCOUNTS
FOR THE YEAR ENDED 30/04/2021





DIRECTORS
Mr C R Ascough
Mrs A S Ascough



SECRETARY
Mr C R Ascough


REGISTERED OFFICE
Sterling House
31-32 High Street
Wellingborough
Northants
NN8 4HL


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06537657



ACCOUNTANTS
Berry Kearsley Stockwell Ltd
Accountants
Sterling House
31-32 High Street
Wellingborough
Northants
NN8 4HL


ACCOUNTS
FOR THEYEARENDED30/04/2021



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 30/04/2021

			2021		2020
	Notes		£		£

FIXED ASSETS
Intangible assets	2		22,150		22,750
Tangible assets	3		6,674		5,814

			28,824		28,564

CURRENT ASSETS
Stock		3,672		10,540
Debtors	5	18,698		21,476
Cash at bank and in hand		117,611		31,802
		139,981		63,818
CREDITORS: Amounts falling due within one year	6	99,282		77,298
NET CURRENT ASSETS / (LIABILITIES)			40,699		(13,480)
TOTAL ASSETS LESS CURRENT LIABILITIES			69,523		15,084


CREDITORS: Amounts falling due after more than one year	7		50,000		-


PROVISIONS FOR LIABILITIES AND CHARGES	9		1,268		1,105

NET ASSETS			18,255		13,979

CAPITAL AND RESERVES

Called up share capital	10		2		2
Profit and loss account			18,253		13,977
SHAREHOLDERS' FUNDS			18,255		13,979

For the year ending 30/04/2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 24/11/2021 and signed on their behalf by



.............................
Mr C R Ascough
Director

1. ACCOUNTING POLICIES




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and Fittings		reducing balance 25%
Equipment		reducing balance 25%




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




5. DEBTORS	2021	2020
	£	£
Amounts falling due within one year
VAT	3,626	-
Other debtors	14,377	18,781
Prepayments	695	2,695
	18,698	21,476




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
	£	£
UK corporation tax	19,750	14,512
VAT	-	13,494
PAYE control	4,459	1,044
Directors current account	51,440	33,520
Trade creditors	16,743	11,738
Pension schemes	2,332	1,090
Accruals	4,558	1,900
	99,282	77,298




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2021	2020
	£	£
Bank loans (unsecured) >1yr	50,000	-
	50,000	-




10. SHARE CAPITAL	2021	2020
	£	£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each	2	2
	2	2




11. CONTROLLING PARTY
The company is controlled by Mr C R Asough and Mrs A S Ascough.

12. RELATED PARTY TRANSACTIONS

During the year, total dividends of £80,000 (2020 - £60.000) were paid to the director/shareholders.