IRIS Accounts Production v25.4.12.37 13948727 Board of Directors Board of Directors 1.6.24 31.5.25 31.5.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13948727 2024-05-31 13948727 2025-05-31 13948727 2024-06-01 2025-05-31 13948727 2023-05-31 13948727 2023-06-01 2024-05-31 13948727 2024-05-31 13948727 ns15:EnglandWales 2024-06-01 2025-05-31 13948727 ns14:PoundSterling 2024-06-01 2025-05-31 13948727 ns10:Director1 2024-06-01 2025-05-31 13948727 ns10:Director2 2024-06-01 2025-05-31 13948727 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13948727 ns10:SmallEntities 2024-06-01 2025-05-31 13948727 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13948727 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 13948727 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13948727 ns10:FullAccounts 2024-06-01 2025-05-31 13948727 1 2024-06-01 2025-05-31 13948727 ns10:RegisteredOffice 2024-06-01 2025-05-31 13948727 ns5:CurrentFinancialInstruments 2025-05-31 13948727 ns5:CurrentFinancialInstruments 2024-05-31 13948727 ns5:ShareCapital 2025-05-31 13948727 ns5:ShareCapital 2024-05-31 13948727 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 13948727 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 13948727 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 13948727 ns5:LeaseholdImprovements 2024-06-01 2025-05-31 13948727 ns5:PlantMachinery 2024-06-01 2025-05-31 13948727 ns5:FurnitureFittings 2024-06-01 2025-05-31 13948727 ns5:ComputerEquipment 2024-06-01 2025-05-31 13948727 ns5:ComputerSoftware 2024-05-31 13948727 ns5:ComputerSoftware 2024-06-01 2025-05-31 13948727 ns5:ComputerSoftware 2025-05-31 13948727 ns5:ComputerSoftware 2024-05-31 13948727 ns5:LeaseholdImprovements 2024-05-31 13948727 ns5:PlantMachinery 2024-05-31 13948727 ns5:FurnitureFittings 2024-05-31 13948727 ns5:ComputerEquipment 2024-05-31 13948727 ns5:LeaseholdImprovements 2025-05-31 13948727 ns5:PlantMachinery 2025-05-31 13948727 ns5:FurnitureFittings 2025-05-31 13948727 ns5:ComputerEquipment 2025-05-31 13948727 ns5:LeaseholdImprovements 2024-05-31 13948727 ns5:PlantMachinery 2024-05-31 13948727 ns5:FurnitureFittings 2024-05-31 13948727 ns5:ComputerEquipment 2024-05-31 13948727 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 13948727 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 13948727 ns5:WithinOneYear 2025-05-31 13948727 ns5:WithinOneYear 2024-05-31 13948727 ns5:BetweenOneFiveYears 2025-05-31 13948727 ns5:BetweenOneFiveYears 2024-05-31 13948727 ns5:MoreThanFiveYears 2025-05-31 13948727 ns5:MoreThanFiveYears 2024-05-31 13948727 ns5:AllPeriods 2025-05-31 13948727 ns5:AllPeriods 2024-05-31

REGISTERED NUMBER: 13948727 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

TUTTO RESTAURANTS LTD

| TUTTO RESTAURANTS LTD (REGISTERED NUMBER: 13948727) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| TUTTO RESTAURANTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | R Helalat

| M Blencowe

| REGISTERED OFFICE: | 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| REGISTERED NUMBER: | 13948727 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| TUTTO RESTAURANTS LTD (REGISTERED NUMBER: 13948727) |

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,602 |  | 5,602 |  |

Tangible assets | 5 | 774,931 |  | 886,702 |  |

778,533 |  | 892,304 |  |

CURRENT ASSETS

Stocks | 29,600 |  | 29,299 |  |

Debtors | 6 | 81,793 |  | 25,902 |  |

Cash at bank and in hand | 292,721 |  | 114,866 |  |

404,114 |  | 170,067 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,853,010 |  | 1,622,056 |  |

NET CURRENT LIABILITIES | (1,448,896 | ) | (1,451,989 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (670,363 | ) | (559,685 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (670,463 | ) | (559,785 | ) |

(670,363 | ) | (559,685 | ) |

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by:

R Helalat - Director

M Blencowe - Director

| TUTTO RESTAURANTS LTD (REGISTERED NUMBER: 13948727) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Tutto Restaurants Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is recognised at the point of sale. Turnover represents the usual trade of a restaurant.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website costs are being amortised evenly over the estimated useful life of five years.

| Tangible fixed assets

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

| Improvements to property | - | Over the lease term

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

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

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Taxation

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

| Current 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 balance sheet date.

| 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.

| TUTTO RESTAURANTS LTD (REGISTERED NUMBER: 13948727) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The directors acknowledge the net liabilities position and have agreed with the parent company that they will not recall the amounts owed to them. In addition, the parent company has confirmed it will continue to support the company so it is able to fulfil its obligations as they fall due.

| Therefore, the directors believe that the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of the approval of these financial statements. The directors have concluded that the going concern basis of preparation of these financial statements is appropriate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 30 ) .

4. | INTANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 10,000 |  |

| AMORTISATION

| At 1 June 2024 | 4,398 |  |

| Amortisation for year | 2,000 |  |

| At 31 May 2025 | 6,398 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,602 |  |

| At 31 May 2024 | 5,602 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 June 2024 |

| and 31 May 2025 | 573,393 |  | 378,773 |  | 195,098 |  | 20,046 |  | 1,167,310 |  |

| DEPRECIATION

| At 1 June 2024 | 85,673 |  | 134,212 |  | 50,015 |  | 10,708 |  | 280,608 |  |

| Charge for year | 37,984 |  | 48,912 |  | 21,763 |  | 3,112 |  | 111,771 |  |

| At 31 May 2025 | 123,657 |  | 183,124 |  | 71,778 |  | 13,820 |  | 392,379 |  |

| NET BOOK VALUE

| At 31 May 2025 | 449,736 |  | 195,649 |  | 123,320 |  | 6,226 |  | 774,931 |  |

| At 31 May 2024 | 487,720 |  | 244,561 |  | 145,083 |  | 9,338 |  | 886,702 |  |

| TUTTO RESTAURANTS LTD (REGISTERED NUMBER: 13948727) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 510 |  | 2,250 |  |

| Other debtors | 81,283 |  | 23,652 |  |

81,793 |  | 25,902 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 90,476 |  | 97,681 |  |

| Taxation and social security | 97,537 |  | 133,280 |  |

| Other creditors | 1,664,997 |  | 1,391,095 |  |

1,853,010 |  | 1,622,056 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 65,000 |  | 65,000 |  |

| Between one and five years | 260,000 |  | 260,000 |  |

| In more than five years | 444,167 |  | 509,167 |  |

769,167 |  | 834,167 |  |

9. | RELATED PARTY DISCLOSURES

| Companies under common control |  | Amount due from |  |  | Amount owed to |

|  | £ |  |  | £ |

| Opening balance |  |  | 5,097 |  |  | 1,321,588 |

| Amounts advanced |  |  | 50,546 |  |  | 216,060 |

| Amounts repaid |  |  | - |  |  | - |

| Closing balance |  |  | 55,643 |  |  | 1,537,648 |

| These balances are included in debtors and creditors respectively.