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NDR CAFE AND PUB LTD

Registered Number
11685225
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

NDR CAFE AND PUB LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | CUTINO, Antonino Giovanni
| MACKENZIE, Danielle Maxine
| PARK, Richard Leigh

Registered Address | 24-26 Aire Street
| Leeds
| LS1 4HT

Registered Number | 11685225 (England and Wales)

NDR CAFE AND PUB LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 28,907 |  |  |  | 26,017
|  |  |  | 28,907 |  |  |  | 26,017
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 26,436 |  |  |  | 18,766 |  |
Debtors |  | 7,854 |  |  |  | 20,172 |  |
Cash at bank and on hand |  | 82,616 |  |  |  | 80,684 |  |
|  | 116,906 |  |  |  | 119,622 |  |
Creditors amounts falling due within one year | 5 | (77,727) |  |  |  | (51,415) |  |
Net current assets (liabilities) |  |  |  | 39,179 |  |  |  | 68,207
Total assets less current liabilities |  |  |  | 68,086 |  |  |  | 94,224
Creditors amounts falling due after one year | 6 |  |  | (22,867) |  |  |  | (40,660)
Accruals and deferred income |  |  |  | (3,685) |  |  |  | (3,196)
Net assets |  |  |  | 41,534 |  |  |  | 50,368
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20 |  |  |  | 20
Profit and loss account |  |  |  | 41,514 |  |  |  | 50,348
Shareholders' funds |  |  |  | 41,534 |  |  |  | 50,368

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
CUTINO, Antonino Giovanni Director Registered Company No. 11685225

NDR CAFE AND PUB LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on Land & buildings over the life of the lease, and for all other tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 10
| Plant and machinery | 3
| Fixtures and fittings | 5
| Vehicles | 1
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 11 |  | 12

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 28,016 |  | 22,867 |  | - |  | 26,197 |  | 7,195 |  | 84,275
| Additions | 2,500 |  | 4,683 |  | 1,058 |  | 3,940 |  | - |  | 12,181
| At 31 December 25 | 30,516 |  | 27,550 |  | 1,058 |  | 30,137 |  | 7,195 |  | 96,456
| Depreciation and impairment
| At 01 January 25 | 11,251 |  | 18,524 |  | - |  | 21,861 |  | 6,622 |  | 58,258
| Charge for year | - |  | 5,872 |  | 970 |  | 1,876 |  | 573 |  | 9,291
| At 31 December 25 | 11,251 |  | 24,396 |  | 970 |  | 23,737 |  | 7,195 |  | 67,549
| Net book value
| At 31 December 25 | 19,265 |  | 3,154 |  | 88 |  | 6,400 |  | - |  | 28,907
| At 31 December 24 | 16,765 |  | 4,343 |  | - |  | 4,336 |  | 573 |  | 26,017

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 26,436 |  | 18,766
| Total | 26,436 |  | 18,766

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 25,481 |  | 20,479
| Taxation and social security | 52,246 |  | 30,936
| Total | 77,727 |  | 51,415

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,082 |  | 6,338
| Bank borrowings and overdrafts | 21,785 |  | 34,322
| Total | 22,867 |  | 40,660

7. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| PARK, Richard Leigh | (1,709) |  | 32,580 |  | 27,319 |  | 3,552
| CUTINO, Antonino Giovanni | (1,850) |  | 28,080 |  | 26,230 |  | 0
| MACKENZIE, Danielle Maxine | (2,779) |  | 32,580 |  | 27,000 |  | 2,801
|  | (6,338) |  | 93,240 |  | 80,549 |  | 6,353

| The loans are interest-free, unsecured, and repayable on demand.

8. | Related party transactions
--- | ---
| 1) Kleiser’s Ale House & Spirit Merchant Ltd: The company is related to NDR Cafe and Pub Limited by virtue of a common shareholder and Director. During the year, the company purchased goods totalling £1,992 from Kleiser's Ale House & Spirit Merchant Ltd. No amount was owed to Kleiser's Ale House & Spirit Merchant Ltd at the balance sheet date. 2) Roaster Guys Ltd: The company is related to NDR Cafe and Pub Limited by virtue of a common shareholder and Director. During the year, the company purchased goods totalling £2,115 from Roaster Guys Ltd. No amount was owed to Roaster Guys Ltd at the balance sheet date.