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REGISTERED NUMBER: 11647229 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Bonner Bars And Restaurants Ltd

| Bonner Bars And Restaurants Ltd (Registered number: 11647229) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Certified Accountants' Report | 5 |

| Bonner Bars And Restaurants Ltd |

Company Information

for the Year Ended 31 October 2025

| DIRECTOR: | Mrs E C Bonner

| REGISTERED OFFICE: | 11 Ducketts Wharf

| Bishops Stortford

| Hertfordshire

| CM23 3AR

| REGISTERED NUMBER: | 11647229 (England and Wales)

| ACCOUNTANTS: | Ascott Blake Ltd

| 11 Ducketts Wharf

| Bishop's Stortford

| Hertfordshire

| CM23 3AR

| Bonner Bars And Restaurants Ltd (Registered number: 11647229) |

Balance Sheet

31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 401,153 |  | 405,460 |  |

CURRENT ASSETS

Stocks | 10,000 |  | 10,900 |  |

Debtors | 4 | 2,357 |  | 9,981 |  |

Cash at bank | 1,318 |  | 10,108 |  |

13,675 |  | 30,989 |  |

CREDITORS

Amounts falling due within one year | 5 | (533,519 | ) | (505,761 | ) |

NET CURRENT LIABILITIES | (519,844 | ) | (474,772 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (118,691 | ) | (69,312 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | (14,737 | ) | (18,379 | ) |

NET LIABILITIES | (133,428 | ) | (87,691 | ) |

CAPITAL AND RESERVES

Called up share capital | 110 |  | 110 |  |

Retained earnings | (133,538 | ) | (87,801 | ) |

(133,428 | ) | (87,691 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

Mrs E C Bonner - Director

| Bonner Bars And Restaurants Ltd (Registered number: 11647229) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | 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.

| Fixtures and fittings - 20% on straight line balance

| Plant & Machinery - 25% on reducing balance

| Computer Equipment - 33.33% on straight line balance

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related

| parties,are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Bonner Bars And Restaurants Ltd (Registered number: 11647229) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

1. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 14 ) .

3. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 399,622 |  | 103,170 |  | 502,792 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | 97,332 |  | 97,332 |  |

| Charge for year | - |  | 4,307 |  | 4,307 |  |

| At 31 October 2025 | - |  | 101,639 |  | 101,639 |  |

| NET BOOK VALUE

| At 31 October 2025 | 399,622 |  | 1,531 |  | 401,153 |  |

| At 31 October 2024 | 399,622 |  | 5,838 |  | 405,460 |  |

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Other debtors | 2,357 |  | 9,981 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | 12,029 |  | 19,213 |  |

| Taxation and social security | 276,328 |  | 212,323 |  |

| Other creditors | 235,162 |  | 264,225 |  |

533,519 |  | 505,761 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 14,737 |  | 18,379 |  |

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Bonner Bars And Restaurants Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bonner Bars And Restaurants Ltd for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Bonner Bars And Restaurants Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bonner Bars And Restaurants Ltd and state those matters that we have agreed to state to the director of Bonner Bars And Restaurants Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Bonner Bars And Restaurants Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bonner Bars And Restaurants Ltd. You consider that Bonner Bars And Restaurants Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bonner Bars And Restaurants Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ascott Blake Ltd

11 Ducketts Wharf

Bishop's Stortford

Hertfordshire

CM23 3AR

18 May 2026