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REGISTERED NUMBER: 05529858 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

REAL PATISSERIE (WESTERN ROAD) LIMITED
REAL PATISSERIE (WESTERN ROAD) LIMITED (REGISTERED NUMBER: 05529858)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


REAL PATISSERIE (WESTERN ROAD) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Ms M D Dhont
A D Gourlay





REGISTERED OFFICE: Unit 11-13 Grange Road Industrial Estate
Southwick
West Sussex
BN42 4EN





REGISTERED NUMBER: 05529858 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL
Page 1
REAL PATISSERIE (WESTERN ROAD) LIMITED (REGISTERED NUMBER: 05529858)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,833 7,987

CURRENT ASSETS
Stocks 5 975 500
Debtors 6 322,222 267,757
Cash at bank and in hand 29,449 10,820
352,646 279,077
CREDITORS
Amounts falling due within one year 7 98,780 99,677
NET CURRENT ASSETS 253,866 179,400
TOTAL ASSETS LESS CURRENT LIABILITIES 260,699 187,387

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 260,599 187,287
260,699 187,387

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:





A D Gourlay - Director


The notes form part of these financial statements

Page 2
REAL PATISSERIE (WESTERN ROAD) LIMITED (REGISTERED NUMBER: 05529858)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Real Patisserie (Western Road) Limited 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.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 33% 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.

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 13 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024 75,670 - 1,069 76,739
Additions - 2,405 - 2,405
At 31 December 2024 75,670 2,405 1,069 79,144
DEPRECIATION
At 1 January 2024 67,730 - 1,022 68,752
Charge for year 3,040 485 34 3,559
At 31 December 2024 70,770 485 1,056 72,311
NET BOOK VALUE
At 31 December 2024 4,900 1,920 13 6,833
At 31 December 2023 7,940 - 47 7,987

Page 3 continued...
REAL PATISSERIE (WESTERN ROAD) LIMITED (REGISTERED NUMBER: 05529858)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


5. STOCKS
2024 2023
£    £   
Stocks 975 500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,135 8,016
Intercompany Debtor 315,632 254,994
Tax - 291
Prepayments 4,455 4,456
322,222 267,757

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 85,911 89,476
Social security and other taxes 3,182 4,334
VAT 1,534 984
Other creditors 957 819
Directors' loan accounts 4,064 4,064
Accrued expenses 3,132 -
98,780 99,677

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, A D Gourlay maintained his loan to the company. As at 31 December 2024, the company owed him £4,064. (2023: £4,064). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is A D Gourlay.

This was by virtue of his holding in the parent company which owns 100% of this company's share capital.

10. INTERCOMPANY TRANSACTIONS

During the year ended 31 December 2024, Real Patisserie (Western road) Ltd had the following intercompany balances.



% Holding
Intercompany		 Trade
Debtor		 Trade
Creditor
Balance
2023
£    £    £    £    £   
Real Patisserie (Church Road) Ltd 100 80,073 - - 80,073 67,212
Real Patisserie Limited N/A 204,566 - (60,939 ) 143,627 105,110
Real Patisserie (Trafalgar Street) Ltd 100 23,291 - - 23,291 25,286
Real Patisserie (Broadwater) Ltd 100 7,702 - - 7,702 1,870
Total 315,632 - (60,939 ) 254,693 199,478

Real Patisserie Limited is a shareholder in Real Patisserie (Church Road) Ltd and Real Patisserie (Trafalgar Street) Ltd at the percentages shown above, and Real Patisserie (Western Road) Ltd at 100%. All outstanding amounts are interest free and repayable on demand.

During the year Real Patisserie Limited invoiced Real Patisserie (Western Road) Limited for an admin fee of £12,852 (2023: £12,750), management fee of £22,006 (2023: £17,830) and rent of £17,541 (2023: £17,250).

Page 4