Eastbrookend Country Park Tea Room Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10066631

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		53		162
Tangible Assets	5		7,866		7,912

			7,919		8,074
CURRENT ASSETS
Stocks	6	945		854
Debtors		5,133		4,257
Cash at bank and in hand		6,608		8,909

		12,686		14,020
Creditors: Amounts Falling Due Within One Year		(72,506 )		(57,605 )

NET CURRENT ASSETS (LIABILITIES)			(59,820 )		(43,585 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(51,901 )		(35,511 )

NET LIABILITIES			(51,901 )		(35,511 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(51,902 )		(35,512 )

SHAREHOLDERS' FUNDS			(51,901)		(35,511)

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Eastbrookend Country Park Tea Room Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Elliott Smith

Director

24/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Eastbrookend Country Park Tea Room Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10066631 . The registered office is 6 Bethany Close, Hornchurch, RM12 4QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section including 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets represent leasehold fees. This is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5 years straightline
Computer Equipment	3 years straightline

2.5. Stocks and Work in Progress

Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Sales, marketing and distribution	11	15

	11	15

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Eastbrookend Country Park Tea Room Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	1,085

As at 31 August 2025	1,085

Amortisation
As at 1 September 2024	923
Provided during the period	109

As at 31 August 2025	1,032

Net Book Value
As at 31 August 2025	53

As at 1 September 2024	162

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	18,126	1,112	19,238
Additions	4,241	-	4,241
Disposals	(800 )	-	(800 )

As at 31 August 2025	21,567	1,112	22,679

Depreciation
As at 1 September 2024	10,955	371	11,326
Provided during the period	3,437	370	3,807
Disposals	(320 )	-	(320 )

As at 31 August 2025	14,072	741	14,813

Net Book Value
As at 31 August 2025	7,495	371	7,866

As at 1 September 2024	7,171	741	7,912

6. Stocks

	2025	2024
	£	£
Materials	945	854

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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Eastbrookend Country Park Tea Room Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Eastbrook View Ltd . Eastbrook View Ltd was incorporated in England and Wales. The ultimate controlling party is Eastbrook View Ltd who controls 100% of the shares of Eastbrookend Country Park Tea Room Ltd .

9. Additional note to the accounts

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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