REGISTERED NUMBER: 08671371 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

F.W.F (Lido) Ltd

T/A

Lido Restaurant

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Andy H W Fung

REGISTERED OFFICE:

29-30 Frith Street

London

W1D 5LG

REGISTERED NUMBER:

08671371 (England and Wales)

ACCOUNTANTS:

WONG LANGE & CO.

Chartered Certified & Management Accountants

29-30 Frith Street

London

W1D 5LG

FIXED ASSETS

Intangible assets

4

169,990

178,597

Tangible assets

5

84,717

96,468

254,707

275,065

CURRENT ASSETS

Stocks

12,400

12,500

Debtors

6

13,870

9,031

Cash at bank and in hand

288,573

275,272

314,843

296,803

CREDITORS

Amounts falling due within one year

7

611,237

532,514

NET CURRENT LIABILITIES

(296,394

)

(235,711

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(41,687

)

39,354

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

(41,786

)

39,255

SHAREHOLDERS' FUNDS

(41,687

)

39,354

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 director acknowledges his 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 director and authorised for issue on 10 June 2026 and were signed by:

Andy H W Fung - Director

1.	STATUTORY INFORMATION

F.W.F (Lido) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised

evenly over its estimated useful life of 25 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.

Plant and machinery etc

-

15% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

215,177

AMORTISATION

At 1 October 2024

36,580

Charge for year

8,607

At 30 September 2025

45,187

NET BOOK VALUE

At 30 September 2025

169,990

At 30 September 2024

178,597

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

192,893

Additions

2,980

At 30 September 2025

195,873

DEPRECIATION

At 1 October 2024

96,425

Charge for year

14,731

At 30 September 2025

111,156

NET BOOK VALUE

At 30 September 2025

84,717

At 30 September 2024

96,468

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

13,870

9,031

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

130,447

115,135

Other creditors

480,790

417,379

611,237

532,514

8.	RELATED PARTY DISCLOSURES

Related Party Transactions:

The company has transactions with related parties in the ordinary course of business during the year.

2025 2024

Associates:

Management Fees charged by associates: £88,800 £86,400

Associate:

L.T.W (Lido) Ltd

The director, Mr Hon Wah Fung has a 33.33% investment in L.T.W(Lido) Ltd. Areas of opportunity for co-operation have been identified and work continues to be pursued. The professional services between related parties are made at normal market prices and outstanding balances are unsecured and interest free.

9.	GOING CONCERN

The account has been drawn up on a going concern basis and the director has confirmed that he has enough funds available to inject into the company should it be necessary to the company in order that all other creditors are paid when the liabilities fall due.