82 PEMBROKE LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

82 PEMBROKE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08614461 . The registered office is 82 Pembroke Road, London, W8 6NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 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. 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:

Freehold	10%
Leasehold	10%
Plant & Machinery	10%
Motor Vehicles	20%
Fixtures & Fittings	10%

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

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

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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82 PEMBROKE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred 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 and deferred 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: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 August 2024	1,000,000	156,740	93,479	41,795

As at 31 July 2025	1,000,000	156,740	93,479	41,795

Depreciation
As at 1 August 2024	120,000	156,740	33,634	41,795
Provided during the period	30,000	-	9,349	-

As at 31 July 2025	150,000	156,740	42,983	41,795

Net Book Value
As at 31 July 2025	850,000	-	50,496	-

As at 1 August 2024	880,000	-	59,845	-


	Fixtures & Fittings	Total
	£	£
Cost
As at 1 August 2024	70,039	1,362,053

As at 31 July 2025	70,039	1,362,053

Depreciation
As at 1 August 2024	64,099	416,268
Provided during the period	4,484	43,833

As at 31 July 2025	68,583	460,101

Net Book Value
As at 31 July 2025	1,456	901,952

As at 1 August 2024	5,940	945,785

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82 PEMBROKE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	267,367	543,071

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,033	7,613
Other taxes and social security	1,303	2,875
VAT	4,098	5,514
Accruals and deferred income	5,500	2,750

	11,934	18,752

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	532,664	567,424
Directors loan account	146,397	205,793
Amounts owed to related parties	175,936	185,430

	854,997	958,647

These are loans from HSBC for the purchase of the Freehold and also included the Bounce Back Loan

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

Cleoca Ltd

Investment

Investing - £59,125.26

Pizza & Sushi Ltd

Investment

Investing - £174,139.51

Global House Food Limited

Investment

The company paid invoices of the company £13,760.08

PastaByMamma Limited

Financing

The company received help for purchasing the Freehold - £53,753.10

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82 PEMBROKE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

21 Bute Street Limited

Investing

Invoices paid on behalf of the company £20,272.00

Cacciaris Ltd

Trading

Invoices paid of £2,100.00

Top Food Two Ltd

Financing

The company received £120,083.33

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		901,952		945,785

			901,952		945,785
CURRENT ASSETS
Debtors	5	267,367		543,071
Cash at bank and in hand		129,593		31,527

		396,960		574,598
Creditors: Amounts Falling Due Within One Year	6	(11,934 )		(18,752 )

NET CURRENT ASSETS (LIABILITIES)			385,026		555,846

TOTAL ASSETS LESS CURRENT LIABILITIES			1,286,978		1,501,631

Creditors: Amounts Falling Due After More Than One Year	7		(854,997 )		(958,647 )

NET ASSETS			431,981		542,984

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			431,881		542,884

SHAREHOLDERS' FUNDS			431,981		542,984