Al Duca Restaurant Limited - Accounts to registrar (filleted)

Financial Statements

for the Year Ended 30 September 2025

for

Al Duca Restaurant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Pulze

Mrs L Pulze

SECRETARY:

Mrs L Pulze

REGISTERED OFFICE:

C/o Williams & Co

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

03714650 (England and Wales)

ACCOUNTANTS:

Williams & Co

Chartered Accountants

8/10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

-

212

CURRENT ASSETS

Debtors

5

38,591

39,484

Cash at bank

2,478

10,096

41,069

49,580

CREDITORS

Amounts falling due within one year

6

178,360

206,425

NET CURRENT LIABILITIES

(137,291

)

(156,845

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(137,291

)

(156,633

)

CAPITAL AND RESERVES

Called up share capital

8

200

Share premium

9

4,117

Retained earnings

9

(141,608

)

(160,950

)

SHAREHOLDERS' FUNDS

(137,291

)

(156,633

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 18 May 2026 and were signed on its behalf by:

C Pulze - Director

1.	STATUTORY INFORMATION

Al Duca Restaurant 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.

Preparation of consolidated financial statements

The financial statements contain information about Al Duca Restaurant Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

-

in accordance with the property

Plant and machinery etc

-

20% on cost and in accordance with the property

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.

Going concern

The accounts have been prepared on a going concern basis.

The company has made a profit in the period to the 30th September 2022 and has net current liabilities at that date. These losses have been funded by loans from its parent company.

Income recognition

Income is recognised from the site that the company used to run a restaurant from on an accruals basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

COST

At 1 October 2024

and 30 September 2025

30,363

155,704

134,517

103,111

423,695

DEPRECIATION

At 1 October 2024

30,363

155,492

134,517

103,111

423,483

Charge for year

-

212

-

212

At 30 September 2025

30,363

155,704

134,517

103,111

423,695

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

212

-

212

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

34,014

33,879

VAT

4,577

5,605

38,591

39,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

500

37,565

Owing to group companies

148,745

139,745

Accrued expenses

29,115

178,360

206,425

7.	LEASING AGREEMENTS

The company surrendered the lease it had in place during the year and does not have any leasing commitments going forward.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

160

Ordinary A

£1

160

40

Ordinary B

£1

40

200

9.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1 October 2024

(160,950

)

4,117

(156,833

)

Profit for the year

19,342

At 30 September 2025

(141,608

)

4,117

(137,491

)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Cuisine Collection Limited.