REGISTERED NUMBER: 08177386 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CLOUDBERRY RESTAURANTS LIMITED

TRADING AS

OTTO'S

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

E Hansen

J N Gerard

O A Tepasse

Registered office:

C/o Rock Tax & Accounting

Elm House, Tanshire Business Park

Shackleford Road

Elstead, Godalming

Surrey

GU8 6LB

Registered number:

08177386 (England and Wales)

Accountants:

Rock Tax & Accounting

Elm House, Tanshire Park

Shackleford Road

Elstead

Godalming

Surrey

GU8 6LB

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

59,637

57,341

59,637

57,341

Current assets

Stocks

66,239

40,348

Debtors

6

21,987

20,157

Cash at bank

25,631

12,415

113,857

72,920

Creditors

Amounts falling due within one year

7

207,945

155,029

Net current liabilities

(94,088

)

(82,109

)

Total assets less current liabilities

(34,451

)

(24,768

)

Creditors

Amounts falling due after more than one year

8

-

9,754

Capital and reserves

Called up share capital

400

400

Share premium

99,898

99,898

Retained earnings

(134,749

)

(134,820

)

(34,451

)

(34,522

)

(34,451

)

(24,768

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

E Hansen - Director

O A Tepasse - Director

1.	Statutory information

Cloudberry Restaurants Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

Over the lease term

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.

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.

3.	Employees and directors

The average number of employees during the year was 15 (2024 - 15 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 September 2024

and 31 August 2025

793

Amortisation

At 1 September 2024

and 31 August 2025

793

Net book value

At 31 August 2025

-

At 31 August 2024

-

5.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 September 2024

76,690

167,413

244,103

Additions

-

11,537

11,537

At 31 August 2025

76,690

178,950

255,640

Depreciation

At 1 September 2024

55,577

131,185

186,762

Charge for year

2,303

6,938

9,241

At 31 August 2025

57,880

138,123

196,003

Net book value

At 31 August 2025

18,810

40,827

59,637

At 31 August 2024

21,113

36,228

57,341

6.

Debtors: amounts falling due within one year

31.8.25

31.8.24

£

£

Other debtors

21,987

20,157

7.

Creditors: amounts falling due within one year

31.8.25

31.8.24

£

£

Bank loans and overdrafts

9,120

10,265

Trade creditors

68,677

64,698

Taxation and social security

60,852

38,672

Other creditors

69,296

41,394

207,945

155,029

8.

Creditors: amounts falling due after more than one year

31.8.25

31.8.24

£

£

Bank loans

-

9,754