REGISTERED NUMBER: 08818477 (England and Wales)

Unaudited Financial Statements

for the Period

28 December 2023 to 26 December 2024

for

ARISTA RESTAURANTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Elia

REGISTERED OFFICE:

573 Chester Road

Sutton Coldfield

West Midlands

B73 5HU

REGISTERED NUMBER:

08818477 (England and Wales)

ACCOUNTANTS:

A K Papadamou & Co

Accountants & Tax Advisors

573 Chester Road

Sutton Coldfield

West Midlands

B73 5HU

BANKERS:

Barclays Bank PLC

Sutton Coldfield

Leicestershire

LE87 2BB

FIXED ASSETS

Tangible assets

4

140,733

148,270

CURRENT ASSETS

Stocks

5,831

5,466

Debtors

5

659,996

708,741

Cash at bank and in hand

47,798

35,189

713,625

749,396

CREDITORS

Amounts falling due within one year

6

132,905

219,433

NET CURRENT ASSETS

580,720

529,963

TOTAL ASSETS LESS CURRENT LIABILITIES

721,453

678,233

CREDITORS

Amounts falling due after more than one year

7

59,554

32,846

NET ASSETS

661,899

645,387

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

661,898

645,386

SHAREHOLDERS' FUNDS

661,899

645,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 26 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 26 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 12 December 2025 and were signed by:

Mrs C Elia - Director

1.	STATUTORY INFORMATION

Arista Restaurants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Short leasehold

-

in accordance with the property

Improvements to property

-

in accordance with the property

Fixtures and fittings

-

10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and 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 and other post-retirement benefits

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 period was 19 (2023 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

leasehold

property

fittings

Totals

£

£

£

£

COST

At 28 December 2023

5,485

51,909

208,055

265,449

Additions

-

-

6,070

6,070

At 26 December 2024

5,485

51,909

214,125

271,519

DEPRECIATION

At 28 December 2023

2,028

18,818

96,333

117,179

Charge for period

173

1,655

11,779

13,607

At 26 December 2024

2,201

20,473

108,112

130,786

NET BOOK VALUE

At 26 December 2024

3,284

31,436

106,013

140,733

At 27 December 2023

3,457

33,091

111,722

148,270

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

659,996

708,741

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

3,758

7,368

Taxation and social security

71,732

138,172

Other creditors

57,415

73,893

132,905

219,433

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

59,554

32,846

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Between one and five years

19,000

19,000

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs C Elia.