REGISTERED NUMBER: 12721078 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ANDRIA RESTAURANT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L J Berardino

Mr J Picamil

Mrs G M P Picamil

REGISTERED OFFICE:

5 Lower Street

Dartmouth

Devon

TQ6 9AJ

REGISTERED NUMBER:

12721078 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Natwest Plc

15 Victoria Street

Paignton

Devon

TQ4 5DE

FIXED ASSETS

Tangible assets

4

50,874

53,560

CURRENT ASSETS

Stocks

5

10,000

10,000

Debtors

6

9,091

20,874

Cash at bank and in hand

134,803

129,506

153,894

160,380

CREDITORS

Amounts falling due within one year

7

119,013

132,115

NET CURRENT ASSETS

34,881

28,265

TOTAL ASSETS LESS CURRENT LIABILITIES

85,755

81,825

PROVISIONS FOR LIABILITIES

12,719

14,231

NET ASSETS

73,036

67,594

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

72,935

67,493

SHAREHOLDERS' FUNDS

73,036

67,594

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

Mrs G M P Picamil - Director

1.	STATUTORY INFORMATION

Andria Restaurant 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.

Short leasehold

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

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 Statement of Income and Retained Earnings, 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 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

33,625

46,951

7,859

430

88,865

Additions

-

7,575

-

1,715

9,290

At 31 December 2025

33,625

54,526

7,859

2,145

98,155

DEPRECIATION

At 1 January 2025

14,667

18,646

1,846

146

35,305

Charge for year

3,362

7,176

902

536

11,976

At 31 December 2025

18,029

25,822

2,748

682

47,281

NET BOOK VALUE

At 31 December 2025

15,596

28,704

5,111

1,463

50,874

At 31 December 2024

18,958

28,305

6,013

284

53,560

5.

STOCKS

2025

2024

£

£

Stocks

10,000

10,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

12,452

Directors' current accounts

74

-

Prepayments

9,017

8,422

9,091

20,874

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

150

Trade creditors

20,124

19,618

Tax

33,992

38,157

Social security and other taxes

4,252

5,011

VAT

38,372

33,777

Other creditors

3,851

3,268

Directors' current accounts

16,127

29,879

Accrued expenses

2,295

2,255

119,013

132,115

8.	OTHER FINANCIAL COMMITMENTS

At 31/12/2025, the company had total commitments under non-cancellable operating leases over the remaining life of the those leases of £25,155 (Last Period £40,254).

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr L J Berardino

Balance outstanding at start of year

(27,221

)

(33,435

)

Amounts advanced

72,215

103,124

Amounts repaid

(61,000

)

(96,910

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(16,006

)

(27,221

)

Mr J Picamil

Balance outstanding at start of year

(29

)

9,571

Amounts advanced

13,908

21,287

Amounts repaid

(14,000

)

(30,887

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(121

)

(29

)

Mrs G M P Picamil

Balance outstanding at start of year

(2,629

)

9,572

Amounts advanced

16,703

21,000

Amounts repaid

(14,000

)

(33,201

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

74

(2,629

)

Loans are interest free, unsecured and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £65,000 (2024 - £98,990) were paid to the directors .