Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 false Licensed restaurants 28 2024-09-01 false 33 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10839620 2024-09-01 2025-08-31 10839620 2023-09-01 2024-08-31 10839620 2025-08-31 10839620 2024-08-31 10839620 c:Director1 2024-09-01 2025-08-31 10839620 d:Buildings d:LongLeaseholdAssets 2024-09-01 2025-08-31 10839620 d:Buildings d:LongLeaseholdAssets 2025-08-31 10839620 d:Buildings d:LongLeaseholdAssets 2024-08-31 10839620 d:PlantMachinery 2024-09-01 2025-08-31 10839620 d:PlantMachinery 2025-08-31 10839620 d:PlantMachinery 2024-08-31 10839620 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10839620 d:FurnitureFittings 2024-09-01 2025-08-31 10839620 d:FurnitureFittings 2025-08-31 10839620 d:FurnitureFittings 2024-08-31 10839620 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10839620 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10839620 d:CurrentFinancialInstruments 2025-08-31 10839620 d:CurrentFinancialInstruments 2024-08-31 10839620 d:Non-currentFinancialInstruments 2025-08-31 10839620 d:Non-currentFinancialInstruments 2024-08-31 10839620 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 10839620 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10839620 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 10839620 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10839620 d:ShareCapital 2025-08-31 10839620 d:ShareCapital 2024-08-31 10839620 d:SharePremium 2025-08-31 10839620 d:SharePremium 2024-08-31 10839620 d:RetainedEarningsAccumulatedLosses 2025-08-31 10839620 d:RetainedEarningsAccumulatedLosses 2024-08-31 10839620 c:FRS102 2024-09-01 2025-08-31 10839620 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10839620 c:FullAccounts 2024-09-01 2025-08-31 10839620 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10839620 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 10839620 NATHALIE MAYFAIR LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
NATHALIE MAYFAIR LIMITED REGISTERED NUMBER: 10839620 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,420,066 |  | 1,453,919
Current assets |  |  |  |  |
Stocks |  | 18,238 |  | 17,729 |
Debtors: amounts falling due within one year | 5 | 296,407 |  | 209,456 |
Cash at bank and in hand |  | 11,808 |  | 143,135 |
|  | 326,453 |  | 370,320 |
Creditors: amounts falling due within one year | 6 | (916,392) |  | (614,303) |
Net current liabilities |  |  | (589,939) |  | (243,983)
Total assets less current liabilities |  |  | 830,127 |  | 1,209,936
Creditors: amounts falling due after more than one year | 7 |  | (8,585,215) |  | (7,487,424)
Net liabilities |  |  | (7,755,088) |  | (6,277,488)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5 |  | 5
Share premium account |  |  | 2,500,997 |  | 2,500,997
Profit and loss account |  |  | (10,256,090) |  | (8,778,490)
|  |  | (7,755,088) |  | (6,277,488)
Page 1
NATHALIE MAYFAIR LIMITED REGISTERED NUMBER: 10839620 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr Nicholas Fallows
Director
Date: 24 March 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
NATHALIE MAYFAIR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Nathalie Mayfair Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10839620. The registered office is 25 Hanover Square, London, England, W1S 1JF. The company's principal activity continues to be a restaurant. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentational currency is GBP. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company has negative reserves at the year end as a result of the long term loans. The directors have assessed the company’s requirements for the foreseeable future and are confident that sufficient funds will be available to enable operations to continue at a sustainable level for a period of at least 12 months from the date of approval of these financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements. As such, the financial statements have been prepared on a going concern basis as the directors believe that no material uncertainties exist. The financial statements do not include the adjustments that would result if the company was unable to continue as a going concern, if the loans were recalled.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
NATHALIE MAYFAIR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 5% |
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
NATHALIE MAYFAIR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 28 (2024 - 33).
Page 5
NATHALIE MAYFAIR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 1,891,954 | 211,071 | 234,720 | 2,337,745
| Additions | 40,614 | 20,865 | 19,281 | 80,760
| At 31 August 2025 | 1,932,568 | 231,936 | 254,001 | 2,418,505
| Depreciation |  |  |  |
| At 1 September 2024 | 478,491 | 172,136 | 233,199 | 883,826
| Charge for the year on owned assets | 95,276 | 16,784 | 2,553 | 114,613
| At 31 August 2025 | 573,767 | 188,920 | 235,752 | 998,439
| Net book value |  |  |  |
| At 31 August 2025 | 1,358,801 | 43,016 | 18,249 | 1,420,066
| At 31 August 2024 | 1,413,463 | 38,935 | 1,521 | 1,453,919
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 48,125 | 40,800
| Amounts owed from related undertakings | 1,000 | -
| Other debtors | 63,705 | 28,810
| Prepayments and accrued income | 183,577 | 139,846
|  | 296,407 | 209,456
Page 6
NATHALIE MAYFAIR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 454,894 | 215,346
| Other taxation and social security | 18,864 | 44,669
| Other creditors | 7,014 | 2,738
| Accruals and deferred income | 435,620 | 351,550
|  | 916,392 | 614,303
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 8,585,215 | 7,487,424
| During the year, the Company held 2 loans (2024: 2 loans) totalling £8,585,215 (2024: £7,487,424). This balance is made up of £7,105,000 of principal loan and accrued interest £1,480,215. One loan attracts an interest rate of 8% and is repayable on 31 January 2027. The other loan attracts an interest rate of 5% and is repayable on 31 January 2027.
8. | Pension commitments
The company operates a defined contributions pension scheme. The pension cost charges represents contributions payable by the Company to the fund and amounted to £12,546 (2024: £12,362). Contributions totalling £7,014 (2024: £2,738) were payable to the fund at the reporting date.
Page 7