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Registration number: 15161264

Ambear Restaurants Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Ambear Restaurants Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 8

Ambear Restaurants Limited

Company Information

Directors | Mrs A L Cridland Mr M A G Cridland

Registered office | 32 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Accountants | Munslows Accountants Ltd Chartered Certified Accountants32 High Street Wall Heath Kingswinford West Midlands DY6 0HB

Ambear Restaurants Limited

(Registration number: 15161264)
Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Non Current Assets |  |  |
Intangible assets | 4 | 1,384 | -
Property, Plant & Equipment | 5 | 4,422 | -
Other financial assets | 6 | 1,250 | -
|  | 7,056 | -
Current assets |  |  |
Inventories | 7 | 14,895 | -
Receivables | 8 | 55,045 | 100
Cash at bank and in hand |  | 287,462 | -
|  | 357,402 | 100
Payables: Amounts falling due within one year | 9 | (316,443) | -
Net current assets |  | 40,959 | 100
Total assets less current liabilities |  | 48,015 | 100
Provisions for liabilities |  | (1,106) | -
Net assets |  | 46,909 | 100
Equity |  |  |
Called up share capital | 10 | 100 | 100
Retained earnings |  | 46,809 | -
Shareholders' funds |  | 46,909 | 100

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 3 November 2025 and signed on its behalf by:

......................................... Mrs A L Cridland Director

Ambear Restaurants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
32 High Street
Wall Heath
Kingswinford
West Midlands
DY6 0HB

These financial statements were authorised for issue by the Board on 3 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ambear Restaurants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Property, Plant & Equipment

Property, plant and equipment are stated in the Statement of Financial Position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and Equipment | Straight Line over 7 Years

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Stamp Duty Capitalised | Straight Line over duration of lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If inventories are 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.

Trade Payables

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable is classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Ambear Restaurants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 72 (2024 - 2).

Ambear Restaurants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Stamp duty £ | Total £
Cost or valuation
Additions acquired separately | 1,718 | 1,718
At 31 March 2025 | 1,718 | 1,718
Amortisation
Amortisation charge | 334 | 334
At 31 March 2025 | 334 | 334
Carrying amount
At 31 March 2025 | 1,384 | 1,384

5 | Property, Plant & Equipment

| Plant and equipment £ | Total £
Cost or valuation
Additions | 4,763 | 4,763
At 31 March 2025 | 4,763 | 4,763
Depreciation
Charge for the year | 341 | 341
At 31 March 2025 | 341 | 341
Carrying amount
At 31 March 2025 | 4,422 | 4,422

6 | Other financial assets (current and non-current)

| 2025 £ | 2024 £
Non-current financial assets
Financial assets at cost | 1,250 | -

7 | Inventories

| 2025 £ | 2024 £
Other inventories | 14,895 | -

Ambear Restaurants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8 | Receivables

Current | 2025 £ | 2024 £
Prepayments | 54,232 | -
Other receivables | 813 | 100
| 55,045 | 100

9 | Payables

Payables: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade Payables | 70,699 | -
Taxation and social security | 131,660 | -
Accruals and deferred income | 72,167 | -
Other creditors | 41,917 | -
| 316,443 | -

10 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £1 each | 75 | 75 | 75 | 75
Ordinary B shares of £1 each | 25 | 25 | 25 | 25
| 100 | 100 | 100 | 100

Ambear Restaurants Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

11 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 113,736 | -
Later than one year and not later than five years | 454,944 | -
Later than five years | 1,644,965 | -
| 2,213,645 | -

The amount of non-cancellable operating lease payments recognised as an expense during the year was £75,399 (2024 - £Nil).

12 | Controlling party

The ultimate controlling party is Mrs A L Cridland.