EVE AFTER DARK FOOD CONCEPTS UK LTD

EVE AFTER DARK FOOD CONCEPTS UK LTD

Statement of Financial Position

As at 31 May 2025

	£	2025 £	£	2024 £
Fixed assets		22,702		17,753
Current assets	8,188		10,594
Creditors: amount falling due within one year	(239,570)		(126,135)
Net current assets/(liabilities)		(231,382)		(115,541)
Total assets less current liabilities		(208,680)		(97,788)
Net assets/(liabilities)		(208,680)		(97,788)


Capital and reserves		(208,680)		(97,788)

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

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Chioma Cynthia Nwakwesi
Director

Date approved: 08 December 2025

EVE AFTER DARK FOOD CONCEPTS UK LTD

Notes to the Accounts

For the year ended 31 May 2025

Statutory Information

EVE AFTER DARK FOOD CONCEPTS UK LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 14082017, registration address Apartment 2410 Manhattan Loft Gardens International Way, London, E20 1LD, England.

The presentation currency is £ sterling.

1.	Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

2.	Average number of employees Average number of employees during the year was 1 (2024: 2).

Directors' Current Account-

During the financial year, the director provided financial support to the company through informal contributions to cover core operating costs, including rent, utilities, and maintenance expenses. These advances have been treated as amounts due to the director and are recorded within current liabilities under creditors falling due within one year.

As at the balance sheet date, the company owed net £227,578.63 to the director. This amount is interest-free, unsecured, and repayable on demand. The director has confirmed that they will not call for repayment of these amounts within 12 months of the date of approval of the financial statements, unless the company has sufficient funds to do so.

Availability of Credit Line-

During the year, the Company received financial support from its related party, Eve After Dark Food Concepts Nigeria Ltd, under a structured intra-group funding arrangement. The support is repayable and is intended to provide working capital and operational funding during the Company’s growth phase. Amounts advanced are non-interest bearing during the initial support period. Repayment terms will commence in accordance with the underlying agreement.

All transactions were conducted on an arm’s-length basis and disclosed as related-party balances in the financial statements.

Going Concern-

The directors have considered the company’s financial position, including the director’s continued support and the availability of the franchisor-backed credit line. Based on this, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Revenue Performance

Turnover for the financial year ended 31 May 2025 was below forecast primarily due to manpower constraints which limited production capacity during both periods. These constraints arose from delays in deploying planned specialist production staff following overseas recruitment processes. Management implemented interim local staffing arrangements to try to mitigate the impact, however these measures were insufficient to fully replace the intended overseas hires in terms of scale, efficiency, and required technical skill. Consequently, turnover for FY2024 remained below projected performance levels.