REGISTERED NUMBER: 05560705 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

EVERY BITE RIGHT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K S Gosal

S S Gosal

SECRETARIES:

N Gosal

R Gosal

REGISTERED OFFICE:

The Courtyard

30 London Street

Chertsey

Surrey

KT16 8AA

REGISTERED NUMBER:

05560705 (England and Wales)

AUDITORS:

Watson Associates (Audit Services) Ltd

Statutory Auditor

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Intangible assets

4

20,316

202,405

Tangible assets

5

226,414

224,623

246,730

427,028

CURRENT ASSETS

Stocks

19,975

28,484

Debtors

6

2,000,012

757,453

Cash at bank and in hand

1,322,161

2,579,234

3,342,148

3,365,171

CREDITORS

Amounts falling due within one year

7

(1,544,529

)

(734,480

)

NET CURRENT ASSETS

1,797,619

2,630,691

TOTAL ASSETS LESS CURRENT LIABILITIES

2,044,349

3,057,719

PROVISIONS FOR LIABILITIES

9

(40,514

)

(38,806

)

NET ASSETS

2,003,835

3,018,913

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

2,003,735

3,018,813

SHAREHOLDERS' FUNDS

2,003,835

3,018,913

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

K S Gosal - Director

1.	STATUTORY INFORMATION

Every Bite Right Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Critical accounting judgements and key sources of estimation uncertainty

No significant judgements have had to be made by management in preparing these financial statements.

There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired goodwill is written off in equal instalments over its estimated useful economic life of 10 years.

Franchise fees

Franchise fees are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal instalments over their estimated useful lives of 10 years.

Tangible fixed assets

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

Short leasehold

-

over term of lease

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

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

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 133 (2024 - 132 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

Goodwill

fees

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

1,786,738

81,458

1,868,196

AMORTISATION

At 1 September 2024

1,590,277

75,514

1,665,791

Amortisation for year

177,074

5,015

182,089

At 31 August 2025

1,767,351

80,529

1,847,880

NET BOOK VALUE

At 31 August 2025

19,387

929

20,316

At 31 August 2024

196,461

5,944

202,405

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 September 2024

115,130

579,669

628,642

1,323,441

Additions

-

-

38,891

38,891

At 31 August 2025

115,130

579,669

667,533

1,362,332

DEPRECIATION

At 1 September 2024

115,130

577,119

406,569

1,098,818

Charge for year

-

657

36,443

37,100

At 31 August 2025

115,130

577,776

443,012

1,135,918

NET BOOK VALUE

At 31 August 2025

-

1,893

224,521

226,414

At 31 August 2024

-

2,550

222,073

224,623

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,478

1,598

Amounts owed by group undertakings

-

346,606

Other debtors

1,959,139

374,139

Prepayments

39,395

35,110

2,000,012

757,453

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

151,011

91,448

Amounts owed to group undertakings

637,724

-

Tax

148,467

20,263

Social security and other taxes

49,599

20,321

VAT

267,673

305,842

Other creditors

34,809

36,716

Accruals and deferred income

255,246

259,890

1,544,529

734,480

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

53,000

83,888

Between one and five years

146,833

163,833

In more than five years

138,083

174,083

337,916

421,804

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

40,514

38,806

Deferred

tax

£

Balance at 1 September 2024

38,806

Provided during year

1,708

Balance at 31 August 2025

40,514

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

STEPHEN JAMES MOORE (Senior Statutory Auditor)

for and on behalf of Watson Associates (Audit Services) Ltd

12.	RELATED PARTY DISCLOSURES

Companies under common control owed the company £1,959,139 (2024: £374,139) at the balance sheet date.

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.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

In common with many other businesses of our size and nature we use our auditors to provide tax advice and to represent us, as necessary, at tax tribunals.

14.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Monte Laguna Limited, a company incorporated in England and Wales. Monte Laguna Limited prepares group financial statements and copies can be obtained from The Courtyard, 30 London Street, Chertsey.

15.	SECURITIES HELD

The following securities were in place with HSBC at the year-end:

Composite Company Unlimited Multilateral Guarantee dated 23 February 2017 given by Monte Laguna Limited, Monte Laguna 2 Limited, Every Bite Right Ltd.