Je Restaurants Limited - Limited company - abbreviated - 11.9

Je Restaurants Limited - Limited company - abbreviated - 11.9


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REGISTERED NUMBER: SC504238 (Scotland)










Abbreviated Unaudited Accounts

for the Period

24 April 2015 to 31 December 2015

for

JE RESTAURANTS LIMITED

JE RESTAURANTS LIMITED (REGISTERED NUMBER: SC504238)






Contents of the Abbreviated Accounts
for the Period 24 April 2015 to 31 December 2015




Page

Company Information 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 4

JE RESTAURANTS LIMITED

Company Information
for the Period 24 April 2015 to 31 December 2015







DIRECTOR: J McLean





REGISTERED OFFICE: The Ca'd'oro
45 Gordon Street
Glasgow
G1 3PE





REGISTERED NUMBER: SC504238 (Scotland)





ACCOUNTANTS: WDM Associates
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA

JE RESTAURANTS LIMITED (REGISTERED NUMBER: SC504238)

Abbreviated Balance Sheet
31 December 2015

Notes £   
FIXED ASSETS
Intangible assets 2 81,898
Tangible assets 3 663,834
Investments 4 2,500
748,232

CURRENT ASSETS
Stocks 13,870
Debtors 22,990
Cash at bank and in hand 408,375
445,235
CREDITORS
Amounts falling due within one year (668,291 )
NET CURRENT LIABILITIES (223,056 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

525,176

CREDITORS
Amounts falling due after more than one
year

5

(511,179
)
NET ASSETS 13,997

CAPITAL AND RESERVES
Called up share capital 6 1
Profit and loss account 13,996
SHAREHOLDERS' FUNDS 13,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2015.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2015 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JE RESTAURANTS LIMITED (REGISTERED NUMBER: SC504238)

Abbreviated Balance Sheet - continued
31 December 2015


The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.


The financial statements were approved by the director on 29 March 2016 and were signed by:





J McLean - Director


JE RESTAURANTS LIMITED (REGISTERED NUMBER: SC504238)

Notes to the Abbreviated Accounts
for the Period 24 April 2015 to 31 December 2015

1. ACCOUNTING POLICIES

Accounting convention
The financial statements have been prepared under the historical cost convention and in accordance with
the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on cost
Computer equipment - 20% on cost

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

Deferred tax
Provision is made for deferred taxation in so far as a liability or asset arose as a result of transactions
that had occurred by the balance sheet date and gave rise to an obligation to pay more tax in the future, or
a right to pay less tax in the future with the following exception: Deferred tax assets are recognised only
to the extent that the Directors consider that it is more likely than not that there will be suitable taxable
profits from which the future reversal of the underlying timing differences can be deducted. Deferred
tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in
which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the
balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over
the period of the lease.

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 the profit and loss account in the period to which they relate.

JE RESTAURANTS LIMITED (REGISTERED NUMBER: SC504238)

Notes to the Abbreviated Accounts - continued
for the Period 24 April 2015 to 31 December 2015

2. INTANGIBLE FIXED ASSETS
Total
£   
COST
Additions 48,448
Reclassification/transfer 39,613
At 31 December 2015 88,061
AMORTISATION
Amortisation for period 2,202
Reclassification/transfer 3,961
At 31 December 2015 6,163
NET BOOK VALUE

At 31 December 2015 81,898

3. TANGIBLE FIXED ASSETS
Total
£   
COST
Additions 553,949
Reclassification/transfer 248,265
At 31 December 2015 802,214
DEPRECIATION
Charge for period 61,005
Reclassification/transfer 77,375
At 31 December 2015 138,380
NET BOOK VALUE
At 31 December 2015 663,834

4. FIXED ASSET INVESTMENTS
Investments
other
than
loans
£   
COST
Additions 2,500
At 31 December 2015 2,500
NET BOOK VALUE
At 31 December 2015 2,500

JE RESTAURANTS LIMITED (REGISTERED NUMBER: SC504238)

Notes to the Abbreviated Accounts - continued
for the Period 24 April 2015 to 31 December 2015

5. CREDITORS

Creditors include the following debts falling due in more than five years:

£   
Repayable by instalments 152,000

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 Ordinary 1 1