Company registration number 14445891 (England and Wales)
EL PASTOR BATTERSEA LTD
ANNUAL REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
EL PASTOR BATTERSEA LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
EL PASTOR BATTERSEA LTD
BALANCE SHEET
AS AT
31 JULY 2024
31 July 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,296,961
-
0
Current assets
Stocks
32,194
-
Debtors
4
278,707
-
0
Cash at bank and in hand
297,943
9,761
608,844
9,761
Creditors: amounts falling due within one year
5
(2,855,817)
(10,000)
Net current liabilities
(2,246,973)
(239)
Total assets less current liabilities
49,988
(239)
Creditors: amounts falling due after more than one year
6
(504,465)
-
0
Net liabilities
(454,477)
(239)
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
(454,478)
(240)
Total equity
(454,477)
(239)

The directors of the company have 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 by the board of directors and authorised for issue on 1 October 2025 and are signed on its behalf by:
Mr S D Edgson
Director
Company registration number 14445891 (England and Wales)
EL PASTOR BATTERSEA LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 2 -
1
Accounting policies
Company information

El Pastor Battersea Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Old Hall, 25 Main Street, Market Overton, Oakham, LE15 7PL.

1.1
Reporting period

The company was incorporated on 27 October 2022 and opened fully for trade in May 2024. Therefore the prior period was a shorter period of account.

1.2
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.

1.3
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.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of VAT. Turnover comprises the sale of food and beverages and is recognised at the point of sale.

1.5
Research and development expenditure

Research and development expenditure is written off to the profit and loss account in the year in which it is incurred.

1.6
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

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

Leasehold land and buildings
5% per annum of cost
Plant and equipment
20% per annum of cost
Fixtures and fittings
10%-33% per annum of cost
Computers
33% per annum of net book value
EL PASTOR BATTERSEA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 3 -
1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

1.9
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.

1.10
Taxation

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

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.

1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit and loss account so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to the profit and loss account on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

EL PASTOR BATTERSEA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 4 -
2
Employees

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

2024
2023
Number
Number
Total
27
1
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2023
-
0
-
0
-
0
Additions
38,022
2,411,864
2,449,886
At 31 July 2024
38,022
2,411,864
2,449,886
Depreciation and impairment
At 1 August 2023
-
0
-
0
-
0
Depreciation charged in the year
1,901
151,024
152,925
At 31 July 2024
1,901
151,024
152,925
Carrying amount
At 31 July 2024
36,121
2,260,840
2,296,961
At 31 July 2023
-
0
-
0
-
0
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
170,536
-
0
Other debtors
108,171
-
0
278,707
-
0
EL PASTOR BATTERSEA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 5 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
114,134
-
0
Amounts owed to group undertakings
1,786,413
10,000
Taxation and social security
263,564
-
0
Other creditors
691,706
-
0
2,855,817
10,000

The aggregate amount of secured liabilities totals £245,394. Finance leases are secured on the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
504,465
-
0

The aggregate amount of secured liabilities totals £504,465. F inance leases are secured on the assets to which they relate.

7
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
8
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 £2,246,973 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.
Senior Statutory Auditor:
John Griffin FCCA
Statutory Auditor:
Newby Castleman LLP
Date of audit report:
1 October 2025
EL PASTOR BATTERSEA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 6 -
9
Financial commitments, guarantees and contingent liabilities

The company has provided a guarantee for loan finance held by its parent company. As at 31 July 2024, the liability outstanding is £177,778 (2023 - £Nil).

10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
4,375,000
-
0
11
Capital commitments

Amounts contracted for but not provided in the financial statements:

2024
2023
£
£
Acquisition of tangible fixed assets
110,389
-
0
12
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 registered office as given in the company information page of these financial statements.

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