REGISTERED NUMBER: 11758663 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Benjamin Taylor Diner Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

M Adamson

J Diner

Registered office:

Suite 2,

77a, St. Johns Wood High Street,

London

NW8 7NL

Registered number:

11758663 (England and Wales)

Accountants:

Benjamin Taylor Diner Limited

120 New Cavendish Street,

London

W1W 6XX

Fixed assets

Tangible assets

4

1,901

2,355

Current assets

Debtors

5

113,891

156,693

Prepayments and accrued income

46,813

97,880

Cash at bank

923,933

746,419

1,084,637

1,000,992

Creditors

Amounts falling due within one year

6

(113,735

)

(82,790

)

Net current assets

970,902

918,202

Total assets less current liabilities

972,803

920,557

Provisions for liabilities

(475

)

(589

)

Net assets

972,328

919,968

Capital and reserves

Called up share capital

7

200

200

Retained earnings

8

972,128

919,768

Shareholders' funds

972,328

919,968

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 27 November 2025 and were signed on its behalf by:

J Diner - Director

1.	Statutory information

The Company is a private company limited by shares, incorporated in England and Wales. Its registered office is Suite 2, 77a, St. Johns Wood High Street, London, England, NW8 7NL.

The principal activity of the company was the provision of audit, accountancy and other business related services.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Fee income represents the fair value of consideration received or receivable and represents the amounts receivable for services provided during the year to clients. Fair value reflects the amount agreed in the form of contractual charges for each type of service. Fee income is stated net of Value Added Tax and recharges for disbursements.

Services provided to clients are recognised straight line over the year of service. Services provided to clients during the year which at the balance sheet date have not been invoiced to clients are recognised as fee income and accrued within the statement of financial position. Amounts which have been invoiced as at the year end but where the services has not been delivered at that time are included within deferred income within the statement of financial position. Amounts are not allocated to specific services given that services occur evenly throughout the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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

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 4 (2024 - 4 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 April 2024

2,130

3,350

5,480

Additions

-

794

794

At 31 March 2025

2,130

4,144

6,274

Depreciation

At 1 April 2024

2,130

995

3,125

Charge for year

-

1,248

1,248

At 31 March 2025

2,130

2,243

4,373

Net book value

At 31 March 2025

-

1,901

1,901

At 31 March 2024

-

2,355

2,355

5.

Debtors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade debtors

89,096

131,955

Other debtors

24,795

24,738

113,891

156,693

6.

Creditors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade creditors

11,024

7,414

Taxation and social security

54,704

58,958

Other creditors

48,007

16,418

113,735

82,790

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary "A" Shares

1

100

100

100

Ordinary "B" shares

1

100

100

200

200

Ordinary "B" shares do not rank pari passu with ordinary "A" shares and do not carry a right to received notice of or to attend or to vote at any general meetings or separate class meeting. Ordinary "B" shares are entitled to dividends as voted by the ordinary "A" shares, and are not entitled to any distribution on winding up.

8.

Reserves

Retained

earnings

£

At 1 April 2024

919,768

Profit for the year

52,360

At 31 March 2025

972,128

The retained earnings reserve records retained earnings and accumulated losses

9.	Ultimate controlling party