REGISTERED NUMBER: 08206610 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Bar Esteban Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Lironi

SECRETARY:

Ms C P Grogan

REGISTERED OFFICE:

14 Amherst Avenue

London

W13 8NQ

REGISTERED NUMBER:

08206610 (England and Wales)

ACCOUNTANTS:

Shaw Accounting Services Limited

14 Amherst Avenue

London

W13 8NQ

FIXED ASSETS

Tangible assets

4

19,145

21,434

CURRENT ASSETS

Stocks

4,000

3,750

Debtors

5

3,626

82,523

Cash at bank and in hand

44,956

38,407

52,582

124,680

CREDITORS

Amounts falling due within one year

6

88,386

96,025

NET CURRENT (LIABILITIES)/ASSETS

(35,804

)

28,655

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,659

)

50,089

CREDITORS

Amounts falling due after more than one year

7

37,413

47,504

NET (LIABILITIES)/ASSETS

(54,072

)

2,585

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(54,172

)

2,485

SHAREHOLDERS' FUNDS

(54,072

)

2,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2025 and were signed by:

S Lironi - Director

1.	STATUTORY INFORMATION

Bar Esteban Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

on written down value

Plant and machinery etc

-

on written down value and 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

17,402

99,229

116,631

DEPRECIATION

At 1 January 2024

9,570

85,627

95,197

Charge for year

870

1,419

2,289

At 31 December 2024

10,440

87,046

97,486

NET BOOK VALUE

At 31 December 2024

6,962

12,183

19,145

At 31 December 2023

7,832

13,602

21,434

5.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Other debtors

1,280

3,580

Amounts falling due after more than one year:

Amounts owed by group undertakings

2,346

78,943

Aggregate amounts

3,626

82,523

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,128

10,200

Trade creditors

20,198

14,256

Taxation and social security

19,744

15,021

Other creditors

38,316

56,548

88,386

96,025

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

14,343

24,614

Amounts owed to group undertakings

23,070

22,890

37,413

47,504