Company registration number 09951140 (England and Wales)
EL PASTOR TRADEMARK LTD
ANNUAL REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
EL PASTOR TRADEMARK LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
EL PASTOR TRADEMARK LTD
BALANCE SHEET
AS AT
31 JULY 2024
31 July 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
560
840
Current assets
Cash at bank and in hand
1
1
Creditors: amounts falling due within one year
4
(2,800)
(2,800)
Net current liabilities
(2,799)
(2,799)
Net liabilities
(2,239)
(1,959)
Capital and reserves
Called up share capital
5
1
1
Profit and loss reserves
(2,240)
(1,960)
Total equity
(2,239)
(1,959)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved and signed by the director and authorised for issue on 1 October 2025
S D Edgson
Director
Company registration number 09951140 (England and Wales)
EL PASTOR TRADEMARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 2 -
1
Accounting policies
Company information

El Pastor Trademark Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Highfield Lodge, 6 Wing Lane, Pilton, Oakham Rutland, LE15 9NR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with applicable accounting standards including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. The company meets its working capital requirements through support from its parent undertaking. The parent undertaking has confirmed their intention to continue to provide sufficient financial support as required. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Trademarks
10% per annum on cost
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset, or the asset's cash generating unit is estimated and compared to the carrying amount in order to determine the extent of the impairment loss (if any). Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

1.5
Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the profit and loss account,

1.6
Taxation

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

EL PASTOR TRADEMARK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Intangible fixed assets
Trademarks
£
Cost
At 1 August 2023 and 31 July 2024
2,800
Amortisation and impairment
At 1 August 2023
1,960
Amortisation charged for the year
280
At 31 July 2024
2,240
Carrying amount
At 31 July 2024
560
At 31 July 2023
840
4
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
2,800
2,800
EL PASTOR TRADEMARK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 4 -
5
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
6
Audit report information

As the profit and loss account has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Material uncertainty relating to going concern
We draw attention to note 1.2 of the financial statements concerning the company's ability to continue as a going concern. The company had net current liabilities of £2,799 as at 31 July 2024. These conditions, along with other matters as set forth in note 1.2, indicate that a material uncertainty exists that may cast doubt on the company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
The senior statutory auditor was John Griffin FCCA and the auditor was Newby Castleman LLP.
7
Parent company

The parent undertaking for which consolidated accounts are prepared is El Pastor Ltd, a company registered in England and Wales. Consolidated accounts are publicly available from Companies House, Cardiff.

The registered address of El Pastor Ltd is the same as the company's business address as given in the company information page of these financial statements.

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