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Registered number: 13665865 ST. JOHN MARYLEBONE LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 27 OCTOBER 2024
ST. JOHN MARYLEBONE LIMITED REGISTERED NUMBER: 13665865 BALANCE SHEET AS AT 27 OCTOBER 2024
|  | 27 October |  | 29 October
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 382,975 |  | 439,804
Current assets |  |  |  |  |
Stocks |  | 41,633 |  | 21,141 |
Debtors | 5 | 372,395 |  | 46,319 |
Cash at bank and in hand |  | 37,075 |  | 62,861 |
|  | 451,103 |  | 130,321 |
Creditors: amounts falling due within one year | 6 | (405,931) |  | (397,364) |
Net current assets/(liabilities) |  |  | 45,172 |  | (267,043)
Total assets less current liabilities |  |  | 428,147 |  | 172,761
Creditors: amounts falling due after more than one year | 7 |  | (26,721) |  | (58,851)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (70,695) |  | (20,344) |
Net assets |  |  | 330,731 |  | 93,566
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 330,631 |  | 93,466
|  |  | 330,731 |  | 93,566
Page 1
ST. JOHN MARYLEBONE LIMITED REGISTERED NUMBER: 13665865 BALANCE SHEET (CONTINUED) AS AT 27 OCTOBER 2024 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ C J Gosling
Director
Date: 28 October 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
ST. JOHN MARYLEBONE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 OCTOBER 2024
1. | General information
St. John Marylebone Limited is a private company (registered number: 13665865), limited by share capital. It is incorporated in the United Kingdom and domiciled in England and Wales. The registered office and principal place of business is 98 Marylebone Lane, London, W1U 2JE. The principal activity of the Company is the management and operation of a restaurant. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
Having reviewed the financial statements, considering the net liabilities and cash flows of the business, the directors have formed a judgement that there is a reasonable expectation that the Company has the necessary profitability, working capital inflow and funding capacity to continue operations for at least 12 months from the date of approval of these financial statements. Therefore, they are prepared on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue primarily consists of sales of food and beverages which is recognised at the point of sale to the customer. Revenue is recognised in the period in which the sale of food and beverage was made.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
ST. JOHN MARYLEBONE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 OCTOBER 2024 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
ST. JOHN MARYLEBONE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 OCTOBER 2024 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold property | - | 10 years
|  |  |  | Plant and machinery | - | 5 years
|  |  |  | Fixtures and fittings | - | 5 years
|  |  |  | Computer equipment | - | 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price.
| 2.13 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the period was 19 (2023 - 21).
Page 5
ST. JOHN MARYLEBONE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 OCTOBER 2024
4. | Tangible fixed assets
|  | Leasehold property | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 30 October 2023 | 344,908 | 20,962 | 135,097 | 2,381 | 503,348
| Additions | - | 8,132 | 5,948 | - | 14,080
| Disposals | (3,995) | - | - | - | (3,995)
| At 27 October 2024 | 340,913 | 29,094 | 141,045 | 2,381 | 513,433
| Depreciation |  |  |  |  |
| At 30 October 2023 | 32,402 | 3,632 | 26,716 | 794 | 63,544
| Charge for the period | 33,758 | 4,885 | 27,478 | 793 | 66,914
| At 27 October 2024 | 66,160 | 8,517 | 54,194 | 1,587 | 130,458
| Net book value |  |  |  |  |
| At 27 October 2024 | 274,753 | 20,577 | 86,851 | 794 | 382,975
| At 29 October 2023 | 312,506 | 17,330 | 108,381 | 1,587 | 439,804
5. | Debtors
|  |  |  |  | 27 October | 29 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 1,000
| Amounts owed by group undertakings | 335,273 | -
| Other debtors | 15,197 | 15,178
| Prepayments | 21,925 | 30,141
|  | 372,395 | 46,319
| Amounts owed by group undertakings are unsecured, interest free, and payable on demand.
Page 6
ST. JOHN MARYLEBONE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 OCTOBER 2024
6. | Creditors: amounts falling due within one year
|  |  |  |  | 27 October | 29 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 126,220 | 108,112
| Amounts owed to group undertakings | 643 | 31,669
| Other taxation and social security | 95,170 | 89,844
| Other creditors | 41,495 | 33,618
| Accruals | 142,403 | 134,121
|  | 405,931 | 397,364
| Amounts owed to group undertakings are unsecured, interest free, and payable on demand.
7. | Creditors: amounts falling due after more than one year
|  |  |  |  | 27 October | 29 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 26,721 | 58,851
Page 7
ST. JOHN MARYLEBONE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 OCTOBER 2024
8. | Deferred taxation
|  | 2024
|  | £
| At beginning of the period | (20,344)
| Charge for the period | (50,351)
| At end of year | (70,695)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 27 October | 29 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Fixed asset timing differences | (70,695) | (81,509)
| Short term timing differences | - | 243
| Losses and other deductions | - | 60,922
|  | (70,695) | (20,344)
9. | Commitments under operating leases
| At 27 October 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 27 October | 29 October
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 45,000 | 45,000
| Later than 1 year and not later than 5 years | 180,000 | 180,000
| Later than 5 years | 112,500 | 157,500
|  | 337,500 | 382,500
10. | Controlling party
The immediate and ultimate controlling entity is St. John Group Limited. The results of the Company are included in the consolidated accounts of St. John Group Limited and can be obtained from Companies House. The ultimate controlling party is Trevor Gulliver. Page 8
ST. JOHN MARYLEBONE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 OCTOBER 2024
11. | Auditors' information
The auditors' report on the financial statements for the period ended 27 October 2024 was unqualified. The audit report was signed on 28 October 2025 by Andrew Ball (Senior Statutory Auditor) on behalf of HaysMac LLP.
Page 9