NBistro Ltd

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of NBistro Ltd for the year ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NBistro Ltd for the year ended 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet 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 NBistro Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of NBistro Ltd and state those matters that we have agreed to state to the director of NBistro Ltd , 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 NBistro Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that NBistro Ltd 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 NBistro Ltd . You consider that NBistro Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of NBistro Ltd . 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.

Brindley Goldstein Ltd

28th August 2025

Brindley Goldstein Limited

103 High Street

Waltham Cross

EN8 7AN

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NBistro Ltd

Balance Sheet

As At 28 February 2025

Balance Sheet

Registered number: 14638395

		28 February 2025		28 February 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,829		-

			5,829		-
CURRENT ASSETS
Stocks	5	4,500		7,025
Debtors	6	17,500		5,000
Cash at bank and in hand		19,978		26,418

		41,978		38,443
Creditors: Amounts Falling Due Within One Year	7	(48,016 )		(30,970 )

NET CURRENT ASSETS (LIABILITIES)			(6,038 )		7,473

TOTAL ASSETS LESS CURRENT LIABILITIES			(209 )		7,473

NET (LIABILITIES)/ASSETS			(209 )		7,473

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(309 )		7,373

SHAREHOLDERS' FUNDS			(209)		7,473

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Yaniv Barashi

Director

28th August 2025

The notes on pages 3 to 5 form part of these financial statements.

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NBistro Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2025

Notes to the Financial Statements

1. General Information

NBistro Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14638395 . The registered office is 103 High Street, Waltham Cross, Hertfordshire, EN8 7AN .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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NBistro Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 29 February 2024	-
Additions	6,995

As at 28 February 2025	6,995

Depreciation
As at 29 February 2024	-
Provided during the period	1,166

As at 28 February 2025	1,166

Net Book Value
As at 28 February 2025	5,829

As at 29 February 2024	-

5. Stocks

	28 February 2025	28 February 2024
	£	£
Stock	4,500	7,025

6. Debtors

	28 February 2025	28 February 2024
	£	£
Due within one year
Other debtors	17,500	5,000

7. Creditors: Amounts Falling Due Within One Year

	28 February 2025	28 February 2024
	£	£
Trade creditors	3,147	5,789
Corporation tax	18,073	11,547
VAT	16,676	12,509
Director's loan account	10,120	1,125

	48,016	30,970

8. Share Capital

	28 February 2025	28 February 2024
	£	£
Allotted, Called up and fully paid	100	100

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NBistro Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

9. Related Party Transactions

The company was under the control of Dan Shaked and Nissim Bitton throughout the current year. Mr Dan Shaked holds 100% of the company's issued Ordinary A share capital, Mr Nissim Bitton holds 100% of the company's issued Ordinary B share capital and Mr Yaniv Barashi holds 100% of the company's issued Ordinary C share capital. Mr Dan Shaked received dividends of £65,000 ( 2024 £20,000 ), Mr Nissim Bitton received dividends of £12,790 ( 2024 £20,000 ) and Mr Yaniv Barashi did not receive dividends ( 2024 £Nil ).

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