Company registration number 13730668 (England and Wales)
REBEL INTERNET RESTAURANT LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
REBEL INTERNET RESTAURANT LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Balance sheet
3
Statement of changes in equity
4
Notes to the financial statements
5 - 10
REBEL INTERNET RESTAURANT LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the company continued to be that of take-away food shops and mobile food stands.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr K Banerjee
Mr R Golani
Mr K Khare
(Appointed 12 March 2026)
Auditor

The auditor, KLSA LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
..............................................
Mr R Golani
Director
3 June 2026
REBEL INTERNET RESTAURANT LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

REBEL INTERNET RESTAURANT LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 3 -
2026
2025
Notes
£
£
£
£
Current assets
Stocks
7
104,644
124,154
Debtors
8
75,710
753,315
Cash at bank and in hand
72,141
36,137
252,495
913,606
Creditors: amounts falling due within one year
9
(106,454)
(147,187)
Net current assets
146,041
766,419
Capital and reserves
Called up share capital
10
1,297,826
2,500,000
Profit and loss reserves
(1,151,785)
(1,733,581)
Total equity
146,041
766,419

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 June 2026 and are signed on its behalf by:
..............................................
Mr R Golani
Director
Company registration number 13730668 (England and Wales)
REBEL INTERNET RESTAURANT LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2024
732,000
(1,254,502)
(522,502)
Year ended 31 March 2025:
Loss and total comprehensive income
-
(479,079)
(479,079)
Issue of share capital
10
1,768,000
-
1,768,000
Balance at 31 March 2025
2,500,000
(1,733,581)
766,419
Year ended 31 March 2026:
Loss and total comprehensive income
-
(132,111)
(132,111)
Reduction of shares
10
(1,202,174)
713,907
(488,267)
Balance at 31 March 2026
1,297,826
(1,151,785)
146,041
REBEL INTERNET RESTAURANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
1
Accounting policies
Company information

Rebel Internet Restaurant Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 New Fetter Lane, London, EC4A 1JP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is able to fund its costs and meet its liabilities, through utilisation of existing cash resources and with continued support from its parent company. The company is therefore dependant upon its parent company for continuing financial support. At 31 March 2026, the company had a net loss of £132k (2025: 479k), net current assets: £146k (2025: £766k).true

The ultimate parent company, Rebel Foods Private Limited, will continue to provide the working capital as and when required.

The directors are not aware of any likely events, conditions or business risks beyond this period that may cast significant doubt on the company's ability to continue as a going concern. Accordingly, the directors have reviewed the financial forecast and cash flow projections for the next 12 months from the date of approval of the financial statements and based on this, together with the support from the parent company, the directors have a reasonable expectation to continue to prepare to prepare these financial statements on the going concern basis.

1.3
Revenue

Turnover comprises revenue recognised by the company in respect of goods supplied during the period, exclusive of Value Added Tax.

Royalty payments from franchisee is recognised when payment is tendered by the customer at the point of sale.

Revenue is recognised from sale of condiments upon delivery.

1.4
Stocks

Stocks are stated at the lower of cost and net realisable value being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

REBEL INTERNET RESTAURANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 6 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

REBEL INTERNET RESTAURANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 7 -
1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11

Comparatives

There were no changes in comparative figures during the year.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

In the application of the accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other relevant factors. Such estimates and assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

The directors have made the following assumptions that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Impairment of debtors

The company reviews their portfolio of trade debtors on an annual basis. In determining whether trade debtors are impaired, the management makes judgment as to whether there is any evidence indicating that there is a measurable decrease in the estimated future cash flows expected.

3
Turnover

An analysis of the company's turnover is as follows:

2026
2025
£
£
Turnover analysed by class of business
UK Sales
1,807,717
2,379,046
REBEL INTERNET RESTAURANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
4
Auditor's remuneration
2026
2025
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
7,000
9,000
For other services
Taxation compliance services
500
500
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
6
Taxation

The actual charge for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2026
2025
£
£
Loss before taxation
(132,111)
(479,079)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2025: 25.00%)
(33,028)
(119,770)
Tax effect of expenses that are not deductible in determining taxable profit
7,281
-
0
Unutilised tax losses carried forward
25,747
119,770
Taxation charge for the year
-
-
7
Stocks
2026
2025
£
£
Frozen foods
104,644
124,154
REBEL INTERNET RESTAURANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
8
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
1,481
22,088
Amounts owed by group undertakings
-
0
644,279
Other debtors
74,229
86,948
75,710
753,315
9
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
71,149
62,558
Amounts owed to group undertakings
-
0
40,012
Taxation and social security
5,766
6,443
Other creditors
29,539
38,174
106,454
147,187
10
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares paid of £1 each
1,297,826
2,500,000
1,297,826
2,500,000

During the year, the company completed a reduction of share capital approved by special resolution on 18 August 2025.

The issued ordinary share capital was reduced from 2,500,000 ordinary shares of £1 each to 1,297,826 ordinary shares of £1 each through the cancellation of 1,202,174 ordinary shares.

The resulting reduction in share capital of £1,202,174 was applied against amounts receivable from the parent company relating to share capital of £488,267, with the remaining balance of £713,907 credited to retained earnings.

11
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

REBEL INTERNET RESTAURANT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
11
Audit report information
(Continued)
- 10 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Shilpa Chheda
Statutory Auditor:
KLSA LLP
Date of audit report:
4 June 2026
12
Related party transactions

Included within cost of sales is an amount of £50,645 (2025: £163,737) relating to royalties paid to ultimate parent company, Rebel Foods PVT Limited.

Balances with related parties

The following amounts were outstanding at the reporting end date:

Amounts owed by
Amounts owed to
related parties
related parties
2026
2025
2026
2025
£
£
£
£
Rebel Foods PVT Limited
-
0
-
-
0
40,012
Rebel Foods Singapore PTE. Limited
-
0
644,279
-
0
-
13
Parent company

The parent company of Rebel Internet Restaurants Limited is Rebel Foods Singapore PTE. Limited.

The ultimate parent company is Rebel Foods Private Limited.

Copies of the consolidated financial statements can be obtained from the ultimate parent company's address at Office No. 201A, 2nd Floor, Lalwani House B, Plot No. 78 and 79, Sakore Nagar, Viman nagar, Pune, Pune City, Maharashtra, India, 411014

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