IRIS Accounts Production v25.4.12.37 13371861 Board of Directors 28.6.24 27.6.25 27.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13371861 2024-06-27 13371861 2025-06-27 13371861 2024-06-28 2025-06-27 13371861 2023-06-25 13371861 2023-06-26 2024-06-27 13371861 2024-06-27 13371861 ns15:EnglandWales 2024-06-28 2025-06-27 13371861 ns14:PoundSterling 2024-06-28 2025-06-27 13371861 ns10:Director1 2024-06-28 2025-06-27 13371861 ns10:PrivateLimitedCompanyLtd 2024-06-28 2025-06-27 13371861 ns10:SmallEntities 2024-06-28 2025-06-27 13371861 ns10:AuditExempt-NoAccountantsReport 2024-06-28 2025-06-27 13371861 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-28 2025-06-27 13371861 ns10:SmallCompaniesRegimeForAccounts 2024-06-28 2025-06-27 13371861 ns10:FullAccounts 2024-06-28 2025-06-27 13371861 1 2024-06-28 2025-06-27 13371861 ns5:CurrentFinancialInstruments 2025-06-27 13371861 ns5:CurrentFinancialInstruments 2024-06-27 13371861 ns5:Non-currentFinancialInstruments 2025-06-27 13371861 ns5:Non-currentFinancialInstruments 2024-06-27 13371861 ns5:ShareCapital 2025-06-27 13371861 ns5:ShareCapital 2024-06-27 13371861 ns5:RetainedEarningsAccumulatedLosses 2025-06-27 13371861 ns5:RetainedEarningsAccumulatedLosses 2024-06-27 13371861 ns10:RegisteredOffice 2024-06-28 2025-06-27 13371861 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-28 2025-06-27 13371861 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-06-28 2025-06-27 13371861 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-28 2025-06-27 13371861 ns5:PlantMachinery 2024-06-28 2025-06-27 13371861 ns5:FurnitureFittings 2024-06-28 2025-06-27 13371861 ns5:ComputerEquipment 2024-06-28 2025-06-27 13371861 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-06-27 13371861 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-06-27 13371861 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-06-27 13371861 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-27 13371861 ns5:PlantMachinery 2024-06-27 13371861 ns5:FurnitureFittings 2024-06-27 13371861 ns5:ComputerEquipment 2024-06-27 13371861 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-06-27 13371861 ns5:PlantMachinery 2025-06-27 13371861 ns5:FurnitureFittings 2025-06-27 13371861 ns5:ComputerEquipment 2025-06-27 13371861 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-06-27 13371861 ns5:PlantMachinery 2024-06-27 13371861 ns5:FurnitureFittings 2024-06-27 13371861 ns5:ComputerEquipment 2024-06-27 13371861 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-27 13371861 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-27 13371861 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-06-27 13371861 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2024-06-27 13371861 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-06-27 13371861 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-06-27 13371861 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-06-27 13371861 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-06-27 13371861 ns5:HirePurchaseContracts 2025-06-27 13371861 ns5:HirePurchaseContracts 2024-06-27 13371861 ns5:WithinOneYear 2025-06-27 13371861 ns5:WithinOneYear 2024-06-27 13371861 ns5:BetweenOneFiveYears 2025-06-27 13371861 ns5:BetweenOneFiveYears 2024-06-27 13371861 ns5:MoreThanFiveYears 2025-06-27 13371861 ns5:MoreThanFiveYears 2024-06-27 13371861 ns5:AllPeriods 2025-06-27 13371861 ns5:AllPeriods 2024-06-27

REGISTERED NUMBER: 13371861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 JUNE 2025

FOR

FATTO A MANO (KX) LIMITED

T/A

FATTO PIZZA & BEER

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 JUNE 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

BALANCE SHEET

27 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 12,000 |  | 18,000 |  |

Tangible assets | 5 | 369,812 |  | 384,352 |  |

381,812 |  | 402,352 |  |

CURRENT ASSETS

Stocks | 11,904 |  | 8,850 |  |

Debtors | 6 | 198,831 |  | 184,196 |  |

Cash at bank and in hand | 109,228 |  | 78,754 |  |

319,963 |  | 271,800 |  |

CREDITORS

Amounts falling due within one year | 7 | 849,665 |  | 735,568 |  |

NET CURRENT LIABILITIES | (529,702 | ) | (463,768 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (147,890 | ) | (61,416 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | 12,385 |  | 23,817 |  |

NET LIABILITIES | (160,275 | ) | (85,233 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (160,276 | ) | (85,234 | ) |

(160,275 | ) | (85,233 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 June 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.

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

BALANCE SHEET - continued

27 JUNE 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 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:

D S Sahota - Director

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 JUNE 2025

1. | STATUTORY INFORMATION

| Fatto A Mano (Kx) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13371861

| Registered office: | 3-4 Circus Parade

| Brighton

| East Sussex

| BN1 4GW

| 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 for food and drinks sales are recognised immediately at the point of sale.

| 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.

| Patents and licences are being amortised evenly over their 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.

| Long leasehold | - | over the term of the lease

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | straight line over 3 years

| Computer equipment | - | straight line over 3 years

| 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.

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred 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 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| 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

| The average number of employees during the year was 21 (2024 - 19 ) .

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 28 June 2024

| and 27 June 2025 | 30,000 |  |

| AMORTISATION

| At 28 June 2024 | 12,000 |  |

| Amortisation for year | 6,000 |  |

| At 27 June 2025 | 18,000 |  |

| NET BOOK VALUE

| At 27 June 2025 | 12,000 |  |

| At 27 June 2024 | 18,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | Plant and |  | and |  | Computer |

| leasehold |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 28 June 2024 | 311,229 |  | 98,384 |  | 130,329 |  | 6,580 |  | 546,522 |  |

| Additions | 7,933 |  | 13,561 |  | 57,465 |  | - |  | 78,959 |  |

| Disposals | - |  | - |  | (10,424 | ) | (212 | ) | (10,636 | ) |

| At 27 June 2025 | 319,162 |  | 111,945 |  | 177,370 |  | 6,368 |  | 614,845 |  |

| DEPRECIATION

| At 28 June 2024 | 38,341 |  | 41,675 |  | 78,196 |  | 3,958 |  | 162,170 |  |

| Charge for year | 19,774 |  | 15,883 |  | 52,304 |  | 2,122 |  | 90,083 |  |

| Eliminated on disposal | - |  | - |  | (7,220 | ) | - |  | (7,220 | ) |

| At 27 June 2025 | 58,115 |  | 57,558 |  | 123,280 |  | 6,080 |  | 245,033 |  |

| NET BOOK VALUE

| At 27 June 2025 | 261,047 |  | 54,387 |  | 54,090 |  | 288 |  | 369,812 |  |

| At 27 June 2024 | 272,888 |  | 56,709 |  | 52,133 |  | 2,622 |  | 384,352 |  |

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 34,658 |  | 26,536 |  |

| Amounts owed by group undertakings | 4,749 |  | - |  |

| Other debtors | 140,121 |  | 139,389 |  |

179,528 |  | 165,925 |  |

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 JUNE 2025

6. | DEBTORS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due after more than one year:

| Other debtors | 19,303 |  | 18,271 |  |

| Aggregate amounts | 198,831 |  | 184,196 |  |

| Included in other debtors above is an amount of £109,063 relating to a deferred tax asset. The movement in deferred tax for the period is as follows:

|  | Deferred tax asset / (liability) |  |

| £ |  |

| Balance at 27 June 2024 |  |  | 112,812 |  |

| Accelerated capital allowances |  |  | (3,749 | ) |

| Balance at 27 June 2025 |  |  | 109,063 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 11,432 |  | 11,432 |  |

| Trade creditors | 55,034 |  | 58,856 |  |

| Amounts owed to group undertakings | 579,920 |  | 579,504 |  |

| Taxation and social security | 78,026 |  | 9,505 |  |

| Other creditors | 125,253 |  | 76,271 |  |

849,665 |  | 735,568 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 12,385 |  | 23,817 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 11,432 |  | 11,432 |  |

| Between one and five years | 12,385 |  | 23,817 |  |

23,817 |  | 35,249 |  |

| FATTO A MANO (KX) LIMITED (REGISTERED NUMBER: 13371861) |

| T/A FATTO PIZZA & BEER |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 JUNE 2025

9. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 55,000 |  | 55,000 |  |

| Between one and five years | 220,000 |  | 220,000 |  |

| In more than five years | 371,250 |  | 426,250 |  |

646,250 |  | 701,250 |  |

10. | PENSION COMMITMENTS

| The business operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the business in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,694 (2024: £6,878). No contributions were payable to the fund at the balance sheet date.

11. | CONTINGENT LIABILITIES

| There are fixed and floating charges in place over the company's assets as security for loans of £428,272 (2024: £526,379) to group undertakings.

| The company belongs to a VAT group whereby each member is jointly and severally liable for the VAT due from the representative member during their periods of membership of the group. If the representative member is unable to meet a VAT debt due from the group, the company and associated members, will be held liable for the VAT due. As at the balance sheet date the company had a maximum contingent VAT liability for group members of £462,482 (2024: £279,597).

12. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

13. | ULTIMATE CONTROLLING PARTY

| The company's immediate parent company is Fatto A Mano Limited.

| The ultimate controlling party is R Davidson.