REGISTERED NUMBER: 09180938 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Eat Drink Smile Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A G Hunter

REGISTERED OFFICE:

ASM House

103A Keymer Road

Hassocks

West Sussex

BN6 8QL

REGISTERED NUMBER:

09180938 (England and Wales)

FIXED ASSETS

Tangible assets

4

40

53

Investments

5

64

64

Investment property

6

900,962

900,962

901,066

901,079

CURRENT ASSETS

Debtors

7

173

173

Cash at bank

14,853

13,857

15,026

14,030

CREDITORS

Amounts falling due within one year

8

148,199

156,630

NET CURRENT LIABILITIES

(133,173

)

(142,600

)

TOTAL ASSETS LESS CURRENT LIABILITIES

767,893

758,479

CREDITORS

Amounts falling due after more than one year

9

559,402

591,805

NET ASSETS

208,491

166,674

CAPITAL AND RESERVES

Called up share capital

92

92

Share premium

89,992

89,992

Capital redemption reserve

8

8

Retained earnings

118,399

76,582

SHAREHOLDERS' FUNDS

208,491

166,674

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

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

The director acknowledges his 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 21 May 2026 and were signed by:

Mr A G Hunter - Director

1.	STATUTORY INFORMATION

Eat Drink Smile 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.

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.

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

2,926

DEPRECIATION

At 1 September 2024

2,873

Charge for year

13

At 31 August 2025

2,886

NET BOOK VALUE

At 31 August 2025

40

At 31 August 2024

53

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 September 2024

and 31 August 2025

64

NET BOOK VALUE

At 31 August 2025

64

At 31 August 2024

64

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

900,962

NET BOOK VALUE

At 31 August 2025

900,962

At 31 August 2024

900,962

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

173

173

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

17,564

17,564

Trade creditors

-

2

Taxation and social security

9,243

10,232

Other creditors

121,392

128,832

148,199

156,630

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

250,902

265,305

Taxation and social security

308,500

326,500

559,402

591,805

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

172,965

187,368