Company No: 14298994 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Tangible assets	4	610,816		666,188
		610,816		666,188
Current assets
Stocks	5	293,375		66,398
Debtors	6	658,481		359,915
Cash at bank and in hand	7	67,912		168,607
		1,019,768		594,920
Creditors: amounts falling due within one year	8	( 1,355,334)		( 1,012,680)
Net current liabilities		(335,566)		(417,760)
Total assets less current liabilities		275,250		248,428
Net assets		275,250		248,428
Capital and reserves
Called-up share capital	10	1		1
Share premium account		15,619		0
Profit and loss account		259,630		248,427
Total shareholders' funds		275,250		248,428

For the financial period 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 financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Dorian Restaurants Limited (registered number: 14298994) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

T Rolph Director

23 December 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Dorian Restaurants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Unit 5 The Westway Centre, 69 St Marks Road , London, W10 6JG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Year ended 31.03.2025		Period from 01.09.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the company during the period, including directors	68		55

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2024	582,938		376,998		959,936
Additions	5,781		130,344		136,125
At 31 March 2025	588,719		507,342		1,096,061
Accumulated depreciation
At 01 April 2024	120,283		173,465		293,748
Charge for the financial period	58,508		132,989		191,497
At 31 March 2025	178,791		306,454		485,245
Net book value
At 31 March 2025	409,928		200,888		610,816
At 31 March 2024	462,655		203,533		666,188

5. Stocks

	31.03.2025		31.03.2024
	£		£
Stocks	293,375		66,398

6. Debtors

	31.03.2025		31.03.2024
	£		£
Trade debtors	99,493		51,411
Amounts owed by group undertakings	473,652		0
Prepayments	78,498		65,938
Deferred tax asset	6,776		146,679
Other debtors	62		95,887
	658,481		359,915

7. Cash and cash equivalents

	31.03.2025		31.03.2024
	£		£
Cash at bank and in hand	67,912		168,607

8. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Trade creditors	581,639		342,331
Amounts owed to group undertakings	146,208		0
Amounts owed to directors	85,519		0
Accruals and deferred income	82,123		205,032
Other taxation and social security	224,946		203,441
Other creditors	234,899		261,876
	1,355,334		1,012,680

9. Deferred tax

	31.03.2025		31.03.2024
	£		£
At the beginning of financial period	146,679		0
(Charged)/credited to the Statement of Income and Retained Earnings	( 139,903)		146,679
At the end of financial period	6,776		146,679

10. Called-up share capital

	31.03.2025		31.03.2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 0.001 each	1.00		1.00
491 Ordinary B shares of £ 0.001 each (31.03.2024: nil shares)	0.49		0
	1.49		1.00

11. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	31.03.2025		31.03.2024
	£		£
within one year	78,021		63,333
between one and five years	73,542		124,687
Total future minimum lease payments under non-cancellable operating leases	151,563		188,020

12. Related party transactions

Other related party transactions

	31.03.2025		31.03.2024
	£		£
Notting Hill Fish Shop Limited	(77,768)		0
Schmaltz Limited	(60,739)		0
Supermarket of Dreams Limited	(7,701)		0
Notting Hill Fish Shop Sushi Limited	399,030		0
Urchin Japanese Bistro Limited	74,622		0

The above debtors/(creditors) relate to companies incorporated in England and Wales. The entities are related by virtue of their shared ownership. Interest is charged at a rate of 5%.