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REGISTERED NUMBER: 10676136 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

BLACK ROCK RESTAURANT GROUP LTD

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136) |

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 |

| BLACK ROCK RESTAURANT GROUP LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | R Helalat

| REGISTERED OFFICE: | 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| REGISTERED NUMBER: | 10676136 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136) |

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 18,484 |  | 34,614 |  |

Investments | 5 | 450 |  | 450 |  |

18,934 |  | 35,064 |  |

CURRENT ASSETS

Debtors | 6 | 1,347,174 |  | 896,412 |  |

Cash at bank and in hand | 15,618 |  | 230,677 |  |

1,362,792 |  | 1,127,089 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,166,757 |  | 1,063,942 |  |

NET CURRENT ASSETS | 196,035 |  | 63,147 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 214,969 |  | 98,211 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 13,834 |  | 96,834 |  |

NET ASSETS | 201,135 |  | 1,377 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Retained earnings | 200,735 |  | 977 |  |

201,135 |  | 1,377 |  |

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 director acknowledges his 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 director and authorised for issue on 18 February 2026 and were signed by:

R Helalat - Director

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Black Rock Restaurant Group 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Black Rock Restaurant Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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 represents a recharge of cost to group companies.

| 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 term of the lease

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 25% on cost

| 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.

| Investments in subsidiaries and associates

| Investments in subsidiary and associate undertakings are recognised at cost, including directly attributable transaction costs and subsequently measured at cost less any accumulated impairment losses.

| Interests in subsidiaries and associates are assessed for impairment at each reporting date. Any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 16 ) .

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Motor |  | Computer |

| property |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 15,164 |  | 24,620 |  | 1,591 |  | 41,375 |  |

| Additions | 8,400 |  | - |  | 1,600 |  | 10,000 |  |

| Disposals | - |  | (24,620 | ) | - |  | (24,620 | ) |

| At 31 May 2025 | 23,564 |  | - |  | 3,191 |  | 26,755 |  |

| DEPRECIATION

| At 1 June 2024 | 1,264 |  | 5,252 |  | 245 |  | 6,761 |  |

| Charge for year | 6,238 |  | - |  | 524 |  | 6,762 |  |

| Eliminated on disposal | - |  | (5,252 | ) | - |  | (5,252 | ) |

| At 31 May 2025 | 7,502 |  | - |  | 769 |  | 8,271 |  |

| NET BOOK VALUE

| At 31 May 2025 | 16,062 |  | - |  | 2,422 |  | 18,484 |  |

| At 31 May 2024 | 13,900 |  | 19,368 |  | 1,346 |  | 34,614 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in |  | Interest |

| group |  | in |

| undertakings |  | associate |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 300 |  | 150 |  | 450 |  |

| NET BOOK VALUE

| At 31 May 2025 | 300 |  | 150 |  | 450 |  |

| At 31 May 2024 | 300 |  | 150 |  | 450 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 901 |  | - |  |

| Amounts owed by group undertakings | 948,722 |  | 796,293 |  |

| Other debtors | 397,551 |  | 100,119 |  |

1,347,174 |  | 896,412 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 83,000 |  | 83,000 |  |

| Trade creditors | 82,326 |  | 52,203 |  |

| Amounts owed to group undertakings | 916,326 |  | 675,738 |  |

| Taxation and social security | 37,893 |  | 27,844 |  |

| Other creditors | 47,212 |  | 225,157 |  |

1,166,757 |  | 1,063,942 |  |

BLACK ROCK RESTAURANT GROUP LTD (REGISTERED NUMBER: 10676136) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 13,834 |  | 96,834 |  |

9. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 30,000 |  | 30,000 |  |

| Between one and five years | 27,500 |  | 57,500 |  |

57,500 |  | 87,500 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 96,834 |  | 179,834 |  |

| The bank loan incurs interest at 2.81%, is repayable by July 2026 and is secured by fixed and floating charges over assets owned by the company.

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemptions of Financial Reporting Standard 102 section 33.1A from disclosing transactions with fellow wholly owned group companies.

| Companies under common control |  | Amounts due from |  |  | Amounts due to |

|  | £ |  |  | £ |

| Opening balance |  | 39,405 |  |  | 193,008 |

| Amounts advanced |  | 280,311 |  |  | - |

| Amounts repaid |  | - |  |  | (193,008 | )

| Closing balance |  | 319,716 |  |  | - |

| These balances are included in debtors and creditors respectively.