AUDREY'S TEA ROOMS LTD

AUDREY'S TEA ROOMS LTD
Contents Page
For the Period 07 March 2024 to 31 March 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

AUDREY'S TEA ROOMS LTD
Company Information
For the Period 07 March 2024 to 31 March 2025

Director	Ruth Caroline LYNCH
Registered Number	14711938
Registered Office	2 VESPASIAN WAY CHANDLER'S FORD EASTLEIGH SO53 2DB
Accountants	GEM Accountancy Services 13 Gosport Road Fareham Hampshire PO16 0PH

1

AUDREY'S TEA ROOMS LTD
Director's Report
For the Period 07 March 2024 to 31 March 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial period was of tearoom hot and cold food.

Director

The director who served the company throughout the period was as follows:

Ruth Caroline LYNCH

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Ruth Caroline LYNCH
Director

Date approved: 31 December 2025

2

AUDREY'S TEA ROOMS LTD Accountants' Report For the Period 07 March 2024 to 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. GEM Accountancy Services 31 March 2025 .................................................... GEM Accountancy Services 13 Gosport Road Fareham Hampshire PO16 0PH 31 December 2025 3

AUDREY'S TEA ROOMS LTD
Accountants' Report
For the Period 07 March 2024 to 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
GEM Accountancy Services
31 March 2025

....................................................
GEM Accountancy Services
13 Gosport Road
Fareham
Hampshire
PO16 0PH
31 December 2025

3

AUDREY'S TEA ROOMS LTD
Income Statement
For the Period 07 March 2024 to 31 March 2025

	2025 £	2024 £
Turnover	48,739	108,351
Cost of sales	(58,815)	(70,370)
Gross profit/loss	(10,076)	37,981
Selling and distribution costs	0	(761)
Administrative expenses	(5,332)	(12,102)
Operating profit/(loss)	(15,408)	25,118
Profit/(Loss) on ordinary activities before taxation	(15,408)	25,118
Tax on profit on ordinary activities	0	0
Profit/(Loss) for the financial period	(15,408)	25,118

4

AUDREY'S TEA ROOMS LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	62,739	78,424
		62,739	78,424
Current assets
Debtors	4	(65,410)	(57,745)
Cash at bank and in hand		(4)	56
		(65,414)	(57,689)
Creditors: amount falling due within one year	5	(12,733)	4,383
Net current assets		(78,147)	(53,306)

Total assets less current liabilities		(15,408)	25,118
Net assets		(15,408)	25,118

Capital and reserves
Profit and loss account		(15,408)	25,118
Shareholders' funds		(15,408)	25,118

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director on 31 December 2025 and were signed by:

-------------------------------
Ruth Caroline LYNCH
Director

5

AUDREY'S TEA ROOMS LTD
Statement of Changes in Equity
For the Period 07 March 2024 to 31 March 2025

	Retained Earnings	Total
	£	£
Profit for the period	25,118	25,118
Total comprehensive income for the period	25,118	25,118
Total investments by and distributions to owners	-	-
At 06 March 2024	25,118	25,118
At 07 March 2024		-
Profit for the period	(15,408)	(15,408)
Total comprehensive income for the period	(15,408)	(15,408)
Total investments by and distributions to owners	-	-
At 31 March 2025	(15,408)	(15,408)

6

AUDREY'S TEA ROOMS LTD
Notes to the Financial Statements
For the Period 07 March 2024 to 31 March 2025

General Information

AUDREY'S TEA ROOMS LTD is a private company, limited by shares, registered in , registration number 14711938, registration address 2 VESPASIAN WAY, CHANDLER'S FORD EASTLEIGH, SO53 2DB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

2.	Average number of employees The average number of employees for the period was 5. Average number of employees during the period was 5 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 07 March 2024	-	78,424	78,424
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	-	78,424	78,424
Depreciation
At 07 March 2024	-	-	-
Charge for period	15,685	-	15,685
On disposals	-	-	-
At 31 March 2025	15,685	-	15,685
Net book values
Closing balance as at 31 March 2025	(15,685)	78,424	62,739
Opening balance as at 07 March 2024	-	78,424	78,424

4.

Debtors: amounts falling due after one year

	2025 £	2024 £
Prepayments	(475)	0
Directors Loan Accounts	(64,935)	(57,745)
	(65,410)	(57,745)

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts	12,734	(4,398)
PAYE & Social Security	0	73
Other Creditors	(1)	(1)
Dividends Payable - Equity	0	(57)
	12,733	(4,383)

7

Registered Number: 14711938

AUDREY'S TEA ROOMS LTD

Unaudited Financial Statements

Period of accounts Start date: 07 March 2024 End date: 31 March 2025