Stubbs and Co Restaurants Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11012962 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Stubbs and Co Restaurants Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms H S Bensley

A V Bensley

REGISTERED OFFICE:

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

REGISTERED NUMBER:

11012962 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Tangible assets

5

4,795,443

4,697,583

CURRENT ASSETS

Stocks

20,000

Debtors

6

7,763

72,542

Cash at bank and in hand

86,553

138,917

114,316

231,459

CREDITORS

Amounts falling due within one year

7

364,567

351,512

NET CURRENT LIABILITIES

(250,251

)

(120,053

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,545,192

4,577,530

CREDITORS

Amounts falling due after more than one
year

8

(4,068,135

)

(4,381,649

)

PROVISIONS FOR LIABILITIES

(39,686

)

-

NET ASSETS

437,371

195,881

CAPITAL AND RESERVES

Called up share capital

200,100

Retained earnings

237,271

(4,219

)

437,371

195,881

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Ms H S Bensley - Director

1.	STATUTORY INFORMATION

Stubbs and Co Restaurants 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Amounts are rounded to the nearest Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2024 - 62 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1 November 2024

4,526,661

288,772

183,609

3,023

5,002,065

Additions

110,039

24,250

15,965

519

150,773

At 31 October 2025

4,636,700

313,022

199,574

3,542

5,152,838

DEPRECIATION

At 1 November 2024

-

187,129

115,605

1,748

304,482

Charge for year

-

31,473

20,992

448

52,913

At 31 October 2025

-

218,602

136,597

2,196

357,395

NET BOOK VALUE

At 31 October 2025

4,636,700

94,420

62,977

1,346

4,795,443

At 31 October 2024

4,526,661

101,643

68,004

1,275

4,697,583

6.

DEBTORS

31/10/25

31/10/24

£

Amounts falling due within one year:

Trade debtors

7,084

5,670

Other debtors

679

6,872

7,763

12,542

Amounts falling due after more than one year:

Other debtors

-

60,000

Aggregate amounts

7,763

72,542

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Trade creditors

98,473

108,092

Taxation

10,632

-

Social security and other taxes

144,118

92,128

Other creditors

111,344

151,292

364,567

351,512

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/10/25

31/10/24

£

Directors' loan accounts

4,068,135

4,381,649

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors by virtue of them jointly holding equal shares in the company.