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Registered number: 09168026 AL CHILE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
AL CHILE LIMITED REGISTERED NUMBER: 09168026 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 37,647 |  | 52,127
Investments | 5 |  | 21,670 |  | 21,043
|  |  | 59,317 |  | 73,170
CURRENT ASSETS |  |  |  |  |
Stocks |  | 25,000 |  | 20,000 |
Debtors: amounts falling due within one year | 6 | 14,471 |  | 6,799 |
Bank and cash balances |  | 20,527 |  | 30,961 |
|  | 59,998 |  | 57,760 |
Creditors: amounts falling due within one year | 7 | (477,004) |  | (422,175) |
NET CURRENT LIABILITIES |  |  | (417,006) |  | (364,415)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (357,689) |  | (291,245)
Creditors: amounts falling due after more than one year | 8 |  | (10,206) |  | (22,612)
NET LIABILITIES |  |  | (367,895) |  | (313,857)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and loss account |  |  | (368,895) |  | (314,857)
|  |  | (367,895) |  | (313,857)
Page 1
AL CHILE LIMITED REGISTERED NUMBER: 09168026 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G Veyna Garcia
Director
Date: 25 May 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
AL CHILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
Al Chile Limited is a private limited company and incorporated in England and Wales. Its registered office is 19 Ronald Rolph Court, Cambridge, CB5 8PX. The Company's functional and presentational currency is GBP 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The Company as at 31 August 2025 had net liabilties amounting to £367,895 (2024 - £313,857), however the company continues to benefit from the financial support of its shareholders and other connected parties and the director therefore has a reasonable expectation that the Company has adequate reserves to continue to meet its liabilities as they fall due.
| 2.3 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of the provision of food during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received or receivable and is recognised at the time the food is provided to the customer.
| 2.4 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
AL CHILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | straight line
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Fixtures and fittings | - | 33% | straight line
|  |  |  | Computer equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | STOCKS
Stocks are stated at the lower of cost and net realisable value and comprise food ingredients and drink stocks held for resale.
| 2.10 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.11 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
AL CHILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.12 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.
| 2.13 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 29 (2024 - 25).
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 September 2024 | 15,581 | 173,292 | 6,211 | 8,406 | 203,490
| Additions | 5,895 | - | 114 | 243 | 6,252
| At 31 August 2025 | 21,476 | 173,292 | 6,325 | 8,649 | 209,742
| DEPRECIATION |  |  |  |  |
| At 1 September 2024 | 9,482 | 130,756 | 5,244 | 5,881 | 151,363
| Charge for the year on owned assets | 3,748 | 9,677 | 798 | 1,707 | 15,930
| Charge for the year on financed assets | - | 4,802 | - | - | 4,802
| At 31 August 2025 | 13,230 | 145,235 | 6,042 | 7,588 | 172,095
| NET BOOK VALUE |  |  |  |  |
| At 31 August 2025 | 8,246 | 28,057 | 283 | 1,061 | 37,647
| At 31 August 2024 | 6,099 | 42,536 | 967 | 2,525 | 52,127
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AL CHILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 4.TANGIBLE FIXED ASSETS (CONTINUED)
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 16,407 | 21,210
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST OR VALUATION |
| At 1 September 2024 | 21,043
| Foreign exchange movement | 627
| At 31 August 2025 | 21,670
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 41 | -
| Other debtors | 3,750 | 3,750
| Prepayments and accrued income | 10,680 | 3,049
|  | 14,471 | 6,799
Page 6
AL CHILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 24,107 | 15,292
| Trade creditors | 17,214 | 15,882
| Amounts owed to group undertakings | 40,146 | 27,711
| Other taxation and social security | 37,603 | 76,383
| Obligations under finance lease and hire purchase contracts | 4,082 | 4,083
| Other creditors | 346,340 | 279,395
| Accruals and deferred income | 7,512 | 3,429
|  | 477,004 | 422,175
| Included in bank loans is a Government backed 'bounce back' loan of £13,433 (2024 - £10,086), which was drawn down in June 2020. This loan is 100% guaranteed by the Government and interest is charged at 2.5% per annum. Bank loans also include a Funding Circle loan totalling NIL (2024 - £5,206) which was repaid during the year. Other creditors includes a rolling finance balance received from IWOCA of £17,632 (2024 - £15,316). Interest is charged is 3.45% per month and the director has provided a personal guarantee for this loan. Obligations under finance leases and hire purchase contracts are secured on the assets concerned.
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 8,324
| Net obligations under finance leases and hire purchase contracts | 10,206 | 14,288
|  | 10,206 | 22,612
| Included in bank loans is a Government backed 'bounce back' loan of NIL (2024 - £8,324), which was drawn down in June 2020. This loan is 100% guaranteed by the Government interest is charged at 2.5% per annum. Obligations under finance leases and hire purchase contracts are secured on the assets concerned.
Page 7
AL CHILE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 10,000 (2024 - 10,000) Ordinary shares of £0.10 each | 1,000 | 1,000
10. | PENSION COMMITMENTS
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,918 (2024 - £6,069). Contributions totalling £5,619 (2024 - £1,654) were payable to the fund at the balance sheet date and are included in creditors.
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