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Company Registration No. 08214145 (England and Wales)
Bar 44 (Tapas Y Copas) Limited Unaudited accounts for the year ended 30 September 2025
Bar 44 (Tapas Y Copas) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bar 44 (Tapas Y Copas) Limited Company Information for the year ended 30 September 2025
Directors
Owen Morgan Natalie Isaac Thomas Morgan
Company Number
08214145 (England and Wales)
Registered Office
14 Quay Street Cardiff CF10 1EA United Kingdom
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Bar 44 (Tapas Y Copas) Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
86,246 
83,098 
Current assets
Inventories
16,827 
16,357 
Debtors
5
147,145 
357,496 
Cash at bank and in hand
219,813 
36,412 
383,785 
410,265 
Creditors: amounts falling due within one year
6
(134,206)
(114,323)
Net current assets
249,579 
295,942 
Total assets less current liabilities
335,825 
379,040 
Provisions for liabilities
Deferred tax
(4,279)
(4,279)
Net assets
331,546 
374,761 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
331,446 
374,661 
Shareholders' funds
331,546 
374,761 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by
Natalie Isaac Director Company Registration No. 08214145
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Bar 44 (Tapas Y Copas) Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Bar 44 (Tapas Y Copas) Limited is a private company, limited by shares, registered in England and Wales, registration number 08214145. The registered office is 14 Quay Street, Cardiff, CF10 1EA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on cost
Plant & machinery
20% on cost
Fixtures & fittings
15% on cost
Computer equipment
25% on cost
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Bar 44 (Tapas Y Copas) Limited Notes to the Accounts for the year ended 30 September 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2024
60,105 
22,268 
112,944 
6,494 
201,811 
Additions
- 
2,539 
6,027 
2,645 
11,211 
At 30 September 2025
60,105 
24,807 
118,971 
9,139 
213,022 
Depreciation
At 1 October 2024
5,497 
12,324 
94,398 
6,494 
118,713 
Charge for the year
909 
3,324 
3,555 
275 
8,063 
At 30 September 2025
6,406 
15,648 
97,953 
6,769 
126,776 
Net book value
At 30 September 2025
53,699 
9,159 
21,018 
2,370 
86,246 
At 30 September 2024
54,608 
9,944 
18,546 
- 
83,098 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
139,813 
352,627 
Accrued income and prepayments
7,332 
4,869 
147,145 
357,496 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
26,183 
26,650 
Trade creditors
47,706 
27,470 
Taxes and social security
6,480 
4,192 
Other creditors
53,837 
56,011 
134,206 
114,323 
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Bar 44 (Tapas Y Copas) Limited Notes to the Accounts for the year ended 30 September 2025
7
Operating lease commitments
2025 
2024 
£ 
£ 
At 30 September 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
37,500 
37,500 
Later than one year and not later than five years
56,250 
93,750 
93,750 
131,250 
8
Average number of employees
During the year the average number of employees was 19 (2024: 19).
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