Accounts filed on 30-04-2022


Registered number: 06537657






C R & A S Bistros Limited


ACCOUNTS

FOR THE YEAR ENDED 30/04/2022
























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


ACCOUNTS
FOR THE YEAR ENDED 30/04/2022





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 THEYEARENDED30/04/2022



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 30/04/2022

			2022		2021
	Notes		£		£

FIXED ASSETS
Intangible assets	2		21,550		22,150
Tangible assets	3		5,553		6,674

			27,103		28,824

CURRENT ASSETS
Stock		10,840		3,672
Debtors	5	611		18,698
Cash at bank and in hand		233,326		117,611
		244,777		139,981
CREDITORS: Amounts falling due within one year	6	123,967		99,282
NET CURRENT ASSETS			120,810		40,699
TOTAL ASSETS LESS CURRENT LIABILITIES			147,913		69,523


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


PROVISIONS FOR LIABILITIES AND CHARGES	9		1,055		1,268

NET ASSETS			146,858		18,255

CAPITAL AND RESERVES

Called up share capital	10		2		2
Profit and loss account			146,856		18,253
SHAREHOLDERS' FUNDS			146,858		18,255

For the year ending 30/04/2022 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 11/01/2023 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	2022	2021
	£	£
Amounts falling due within one year
VAT	-	3,626
Other debtors	-	14,377
Prepayments	611	695
	611	18,698




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2022	2021
	£	£
UK corporation tax	45,460	19,750
VAT	28,024	-
PAYE control	9,355	4,459
Directors current account	1,445	51,440
Trade creditors	32,294	16,743
Pension schemes	2,906	2,332
Accruals	4,483	4,558
	123,967	99,282




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2022	2021
	£	£
Bank loans (unsecured) >1yr	-	50,000
	-	50,000




10. SHARE CAPITAL	2022	2021
	£	£
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 £82,650 (2021 - £80,000) were paid to the director/shareholders.