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REGISTERED NUMBER: 08515335 (England and Wales)

WISTERIA RESTAURANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

WISTERIA RESTAURANTS LIMITED (REGISTERED NUMBER: 08515335)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

WISTERIA RESTAURANTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mrs D Kochhar

| Mrs R Singh

| REGISTERED OFFICE: | 2nd Floor, One Hobbs House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| REGISTERED NUMBER: | 08515335 (England and Wales)

| ACCOUNTANTS: | KHI Albury Limited

| 2nd Floor, One Hobbs House,

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

WISTERIA RESTAURANTS LIMITED (REGISTERED NUMBER: 08515335)

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 31,830 |  | 44,615 |  |

CURRENT ASSETS

Stocks | 13,402 |  | 12,768 |  |

Debtors | 5 | 153,931 |  | 238,110 |  |

Cash at bank and in hand | 32,139 |  | 97,069 |  |

199,472 |  | 347,947 |  |

CREDITORS

Amounts falling due within one year | 6 | 304,367 |  | 332,031 |  |

NET CURRENT (LIABILITIES)/ASSETS | (104,895 | ) | 15,916 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (73,065 | ) | 60,531 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 10,252 |  |

NET (LIABILITIES)/ASSETS | (73,065 | ) | 50,279 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | (73,165 | ) | 50,179 |  |

SHAREHOLDERS' FUNDS | (73,065 | ) | 50,279 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

WISTERIA RESTAURANTS LIMITED (REGISTERED NUMBER: 08515335)

STATEMENT OF FINANCIAL POSITION - continued

31 MAY 2025

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 Board of Directors and authorised for issue on 6 February 2026 and were signed on its behalf by:

Mrs D Kochhar - Director

Mrs R Singh - Director

WISTERIA RESTAURANTS LIMITED (REGISTERED NUMBER: 08515335)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Wisteria 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 represents sales of products to customers in the United Kingdom, excluding discounts, rebates, value added tax and other sales taxes. Revenues are recognised when food and beverage products are sold to customers in the restaurant.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost, 25% on cost and Straight line over 10 years

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| 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.

| Debtors

| Trade debtors are measured at the transaction price, less any provisions for bad or doubtful debts. Loans receivable are measured at their transactional amounts, less any potential impairment.

WISTERIA RESTAURANTS LIMITED (REGISTERED NUMBER: 08515335)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Cash at bank and in hand

| Cash at bank and in hand is represented by cash in hand and deposits held with financial institutions repayable without penalty or a notice of not less than 24 hours.

| Going concern

| The Financial Statements have been prepared on a going concern basis, as the directors have confirmed that funds will continue to be made available for the company to meet its day to day commitments for the foreseeable future. The financial statements do not include any adjustments that may result from the withdrawal of this support and the directors are of the opinion that the going concern basis is therefore appropriate to the preparation of these financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 19 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 227,672 |  |

| Additions | 4,036 |  |

| At 31 May 2025 | 231,708 |  |

| DEPRECIATION

| At 1 June 2024 | 183,057 |  |

| Charge for year | 16,821 |  |

| At 31 May 2025 | 199,878 |  |

| NET BOOK VALUE

| At 31 May 2025 | 31,830 |  |

| At 31 May 2024 | 44,615 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 13,888 |  | 15,201 |  |

| Other debtors | 140,043 |  | 222,909 |  |

153,931 |  | 238,110 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 10,505 |  | 10,247 |  |

| Trade creditors | 147,504 |  | 138,863 |  |

| Taxation and social security | 41,117 |  | 43,698 |  |

| Other creditors | 105,241 |  | 139,223 |  |

304,367 |  | 332,031 |  |

WISTERIA RESTAURANTS LIMITED (REGISTERED NUMBER: 08515335)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | - |  | 10,252 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 10,505 |  | 10,247 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 10,252 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 10,505 |  | 20,499 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 51 | Ordinary A | 1 | 51 |  | 51 |  |

| 49 | Ordinary B | 1 | 49 |  | 49 |  |

100 |  | 100 |  |

| In all respects, the Ordinary A shares and the Ordinary B shares are ranked pari-passu.

11. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 50,179 |  |

| Deficit for the year | (15,344 | ) |

| Dividends | (108,000 | ) |

| At 31 May 2025 | (73,165 | ) |

WISTERIA RESTAURANTS LIMITED (REGISTERED NUMBER: 08515335)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

12. | RELATED PARTY DISCLOSURES

| At the balance sheet date, included within Other Debtors is an amount of £129,512 (2024: £189,726) owed from the company AJ Restaurants Limited. Both Mrs D Kochhar and Mrs R Singh have an indirect beneficial interest in this entity.

| At the balance sheet date, included within Other Debtors is an amount of £1,050 (2024: £298) owed to the company Wembley Park Restaurants Limited. Both Mrs D Kochhar and Mr R Kochhar have an indirect beneficial interest in this entity.

| At the balance sheet date, included within Other Debtors is an amount of £1,521 (2024: £16,521) owed to the company Tunbridge Wells Restaurants Limited. Both Mrs D Kochhar and Mr R Kochhar have an indirect beneficial interest in this entity.

| At the balance sheet date, included within Other Debtors is an amount of £1,200 owed to the company Coriander House Limited. Both Mrs D Kochhar and Mr R Kochhar have an indirect beneficial interest in this entity. As of the previous balance sheet date, an amount of £7,200 was owed from Coriander House Limited to the company.

| At the balance sheet date, included within Other Debtors is an amount of £1,091 (2024: £Nil) owed to the company Radway Mayfair Limited. Both Mrs D Kochhar and Mr R Kochhar have an indirect beneficial interest in this entity.

| These amounts are unsecured, interest free and repayable on demand.

| At the balance sheet date, included within Other Creditor is an amount of £7,828 (2024: £4,645) owed to The Indian Crown Restaurants Limited. Mrs D Kochhar has a beneficial interest in this entity.

| At the balance sheet date, included within Other Creditors is an amount of £16,304 (2024: £11,630) owed to the company, The Rang Mahal Limited. Both Mrs D Kochhar and Mr A Kochhar have a beneficial interest in this entity.

| At the balance sheet date, included within Other Creditors is an amount of £22,329 (2024: £24,424) owed to Gazania Restaurants Limited. Both Mrs D Kochhar and Mr A Kochhar have a beneficial interest in this entity.

| At the balance sheet date, included within Creditors is an amount of £971 (2024: £971) owed to the director R Singh.

| All amounts stated above are unsecured, interest free and payable or repayable on demand.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mrs D Kochhar.