REGISTERED NUMBER: 12524172 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BREAKFAST AT THE COVE LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

10,542

12,459

CURRENT ASSETS

Debtors

5

274,509

228,095

Cash at bank

39

4,999

274,548

233,094

CREDITORS

Amounts falling due within one year

6

252,550

221,894

NET CURRENT ASSETS

21,998

11,200

TOTAL ASSETS LESS CURRENT LIABILITIES

32,540

23,659

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

32,440

23,559

SHAREHOLDERS' FUNDS

32,540

23,659

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 March 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.

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 13 April 2026 and were signed on its behalf by:

C C O'Donovan - Director

1.	STATUTORY INFORMATION

Breakfast At The Cove Ltd 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:

12524172

Registered office:

368 Forest Road

London

E17 5JF

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Long

leasehold

£

COST

At 1 April 2024

and 31 March 2025

19,167

DEPRECIATION

At 1 April 2024

6,708

Charge for year

1,917

At 31 March 2025

8,625

NET BOOK VALUE

At 31 March 2025

10,542

At 31 March 2024

12,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

73,776

172,760

Other debtors

200,733

55,335

274,509

228,095

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,170

1

Taxation and social security

69

400

Other creditors

243,311

221,493

252,550

221,894

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

Included in other creditors is the amount of £229,970 (2024: £210,378) due to the connected companies.

Included in other debtors is the amount of £141,753 (20224: Nil) due from the connected companies.

The company received £145,400 (2024: £144,400) rent and service charges from The Cove Bermondsey Ltd, a group company. At year end £73,776 was owed by The Cove Bermondsey Ltd.

Connected companies :

Opium Dim Sum Ltd

Opium C And D Ltd

Rum and Roll Ltd

Halledge Limited

Yuu Kitchen Limited

The Breakfast Group Limited