Silverfin false false 30/04/2025 01/05/2024 30/04/2025 P Appleton 01/11/2022 V Loudon 01/11/2022 20 January 2026 The principal activity of the company continued to be that of an operating restaurant. 14454555 2025-04-30 14454555 bus:Director1 2025-04-30 14454555 bus:Director2 2025-04-30 14454555 2024-04-30 14454555 core:CurrentFinancialInstruments 2025-04-30 14454555 core:CurrentFinancialInstruments 2024-04-30 14454555 core:ShareCapital 2025-04-30 14454555 core:ShareCapital 2024-04-30 14454555 core:RetainedEarningsAccumulatedLosses 2025-04-30 14454555 core:RetainedEarningsAccumulatedLosses 2024-04-30 14454555 core:LandBuildings 2024-04-30 14454555 core:LeaseholdImprovements 2024-04-30 14454555 core:FurnitureFittings 2024-04-30 14454555 core:ComputerEquipment 2024-04-30 14454555 core:LandBuildings 2025-04-30 14454555 core:LeaseholdImprovements 2025-04-30 14454555 core:FurnitureFittings 2025-04-30 14454555 core:ComputerEquipment 2025-04-30 14454555 bus:OrdinaryShareClass1 2025-04-30 14454555 core:WithinOneYear 2025-04-30 14454555 core:WithinOneYear 2024-04-30 14454555 core:BetweenOneFiveYears 2025-04-30 14454555 core:BetweenOneFiveYears 2024-04-30 14454555 core:MoreThanFiveYears 2025-04-30 14454555 core:MoreThanFiveYears 2024-04-30 14454555 2024-05-01 2025-04-30 14454555 bus:FilletedAccounts 2024-05-01 2025-04-30 14454555 bus:SmallEntities 2024-05-01 2025-04-30 14454555 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14454555 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14454555 bus:Director1 2024-05-01 2025-04-30 14454555 bus:Director2 2024-05-01 2025-04-30 14454555 core:LeaseholdImprovements core:TopRangeValue 2024-05-01 2025-04-30 14454555 core:FurnitureFittings core:TopRangeValue 2024-05-01 2025-04-30 14454555 core:ComputerEquipment core:TopRangeValue 2024-05-01 2025-04-30 14454555 2022-11-01 2024-04-30 14454555 core:LandBuildings 2024-05-01 2025-04-30 14454555 core:LeaseholdImprovements 2024-05-01 2025-04-30 14454555 core:FurnitureFittings 2024-05-01 2025-04-30 14454555 core:ComputerEquipment 2024-05-01 2025-04-30 14454555 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 14454555 bus:OrdinaryShareClass1 2022-11-01 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14454555 (England and Wales)

# THE TABLE BRIXTON LTD

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

THE TABLE BRIXTON LTD

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

THE TABLE BRIXTON LTD

## COMPANY INFORMATION

For the financial year ended 30 April 2025
THE TABLE BRIXTON LTD

## COMPANY INFORMATION (continued)

For the financial year ended 30 April 2025

DIRECTORS | P Appleton
| V Loudon

REGISTERED OFFICE | 83 Southwark Street
| London
| SE1 0HX
| United Kingdom

COMPANY NUMBER | 14454555 (England and Wales)

ACCOUNTANT | Gravita Business Services II Limited
| Aldgate Tower
| 2 Leman Street
| London
| E1 8FA
| United Kingdom

THE TABLE BRIXTON LTD

## BALANCE SHEET

As at 30 April 2025
THE TABLE BRIXTON LTD

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 30.04.2025 |  | 30.04.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 217,889 |  | 226,872
|  | 217,889 |  | 226,872
Current assets |  |  |  |
Stocks |  | 6,366 |  | 6,875
Debtors | 4 | 87,092 |  | 114,541
Cash at bank and in hand |  | 72,302 |  | 28,241
|  | 165,760 |  | 149,657
Creditors: amounts falling due within one year | 5 | ( 747,892) |  | ( 718,782)
Net current liabilities |  | (582,132) |  | (569,125)
Total assets less current liabilities |  | (364,243) |  | (342,253)
Net liabilities |  | ( 364,243) |  | ( 342,253)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | ( 364,343 ) |  | ( 342,353 )
Total shareholders' deficit |  | ( 364,243) |  | ( 342,253)

For the financial year ending 30 April 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 year 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 The Table Brixton Ltd (registered number: 14454555) were approved and authorised for issue by the Board of Directors on 20 January 2026. They were signed on its behalf by:

P Appleton Director |

THE TABLE BRIXTON LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
THE TABLE BRIXTON LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

The Table Brixton Ltd (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 83 Southwark Street, London, SE1 0HX, 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

The previous accounting year was 18 month period ending 30 April 2024 as compared to current year which is 12 month period ending 30 April 2025. Periods are therefore not entirely comparable.

##### 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.

##### 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 | not depreciated
Leasehold improvements | 10 years straight line
Fixtures and fittings | 4 years straight line
Computer equipment | 4 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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### 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.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| Year ended 30.04.2025 |  | Period from 01.11.2022 to 30.04.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 26 |  | 14

#### 3. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 May 2024 | 169,363 |  | 42,690 |  | 21,917 |  | 1,148 |  | 235,118
Additions | 0 |  | 926 |  | 220 |  | 0 |  | 1,146
At 30 April 2025 | 169,363 |  | 43,616 |  | 22,137 |  | 1,148 |  | 236,264
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 May 2024 | 0 |  | 3,563 |  | 4,448 |  | 235 |  | 8,246
Charge for the financial year | 0 |  | 4,340 |  | 5,502 |  | 287 |  | 10,129
At 30 April 2025 | 0 |  | 7,903 |  | 9,950 |  | 522 |  | 18,375
Net book value |  |  |  |  |  |  |  |  |
At 30 April 2025 | 169,363 |  | 35,713 |  | 12,187 |  | 626 |  | 217,889
At 30 April 2024 | 169,363 |  | 39,127 |  | 17,469 |  | 913 |  | 226,872

#### 4. Debtors

| 30.04.2025 |  | 30.04.2024
| £ |  | £
Trade debtors | 0 |  | 221
Other debtors | 87,092 |  | 114,320
| 87,092 |  | 114,541

#### 5. Creditors: amounts falling due within one year

| 30.04.2025 |  | 30.04.2024
| £ |  | £
Trade creditors | 22,139 |  | 55,816
Amounts owed to Group undertakings | 26,989 |  | 3,622
Other taxation and social security | 35,973 |  | 27,817
Other creditors | 662,791 |  | 631,527
| 747,892 |  | 718,782

#### 6. Called-up share capital

| 30.04.2025 |  | 30.04.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Financial commitments

Commitments

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

| 30.04.2025 |  | 30.04.2024
| £ |  | £
within one year | 173,664 |  | 173,664
between one and five years | 694,956 |  | 882,792
after five years | 1,910,304 |  | 1,852,416
Total future minimum lease payments under non-cancellable operating leases | 2,778,924 |  | 2,908,872

#### 8. Related party transactions

At the year end the company owed £592,900 (2024 - £592,900) to the directors of the company, in respect of interest free loans which are repayable on demand.
At the year end the company owed £26,989 (2024 - £3,622) to The Table Cafe, the intercompany, in respect of an interest free loan which is repayable on demand.