Eat Drink & Sleep Ltd


Directors	Darren Shaw
	Jeremy Shaw
	Matthew Shaw


Company Secretary	Matthew Shaw


Registered Address	Six Ashes Road
	Bobington
	Stourbridge
	DY7 5DU


Registered Number	06627890 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		27,608		29,182
			27,608		29,182
Current assets
Stocks	4	12,317		10,451
Debtors	5	190,902		187,250
Cash at bank and on hand		113,529		120,933
		316,748		318,634
Creditors amounts falling due within one year	6	(154,587)		(180,057)
Net current assets (liabilities)			162,161		138,577
Total assets less current liabilities			189,769		167,759
Creditors amounts falling due after one year			(1,667)		(11,667)
Provisions for liabilities	7		(6,405)		(5,156)
Net assets			181,697		150,936
Capital and reserves
Called up share capital			12		12
Profit and loss account			181,685		150,924
Shareholders' funds			181,697		150,936

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2025, and are signed on its behalf by:

Matthew Shaw
Director
Registered Company No. 06627890

Eat Drink & Sleep Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	15
	Vehicles	15

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	24		19

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	157,150
	Additions	3,250
	At 31 March 25	160,400
	Depreciation and impairment
	At 01 April 24	127,968
	Charge for year	4,824
	At 31 March 25	132,792
	Net book value
	At 31 March 25	27,608
	At 31 March 24	29,182

4.	Stocks

	2025	2024
	£	£
Other stocks	12,317	10,451
Total	12,317	10,451

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	140,000	140,000
Other debtors	3,652	-
Prepayments and accrued income	47,250	47,250
Total	190,902	187,250

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	44,966	35,455
Bank borrowings and overdrafts	19,393	13,617
Taxation and social security	86,847	127,392
Other creditors	581	793
Accrued liabilities and deferred income	2,800	2,800
Total	154,587	180,057


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	6,405	5,156
Total	6,405	5,156