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Company Registration No. 09793247 (England and Wales)
Asador 44 Limited Unaudited accounts for the year ended 30 September 2025
Asador 44 Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Asador 44 Limited Company Information for the year ended 30 September 2025
Directors
Natalie Isaac Thomas Morgan Owen Morgan
Company Number
09793247 (England and Wales)
Registered Office
14-15 Quay Street Cardiff South Glamorgan CF10 1EA Wales
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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Asador 44 Limited Accountants' report
Accountants' report to the board of directors of Asador 44 Limited on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Asador 44 Limited for the year ended 30 September 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Asador 44 Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Asador 44 Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Asador 44 Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Asador 44 Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Asador 44 Limited. You consider that Asador 44 Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Asador 44 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 26 June 2026
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Asador 44 Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
243,602 
272,825 
Current assets
Inventories
27,148 
28,556 
Debtors
5
16,773 
9,204 
Cash at bank and in hand
284,392 
152,717 
328,313 
190,477 
Creditors: amounts falling due within one year
6
(532,291)
(229,623)
Net current liabilities
(203,978)
(39,146)
Total assets less current liabilities
39,624 
233,679 
Creditors: amounts falling due after more than one year
7
- 
(277,107)
Provisions for liabilities
Other provisions
(29,136)
(29,136)
Net assets/(liabilities)
10,488 
(72,564)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
10,388 
(72,664)
Shareholders' funds
10,488 
(72,564)
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. 09793247
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Asador 44 Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Asador 44 Limited is a private company, limited by shares, registered in England and Wales, registration number 09793247. The registered office is 14-15 Quay Street, Cardiff, South Glamorgan, CF10 1EA, Wales.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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
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.
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.
- 6 -
Asador 44 Limited Notes to the Accounts for the year ended 30 September 2025
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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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
26,864 
20,431 
448,069 
- 
495,364 
Additions
- 
6,637 
25,049 
2,644 
34,330 
At 30 September 2025
26,864 
27,068 
473,118 
2,644 
529,694 
Depreciation
At 1 October 2024
7,302 
4,503 
210,734 
- 
222,539 
Charge for the year
2,686 
2,808 
57,784 
275 
63,553 
At 30 September 2025
9,988 
7,311 
268,518 
275 
286,092 
Net book value
At 30 September 2025
16,876 
19,757 
204,600 
2,369 
243,602 
At 30 September 2024
19,562 
15,928 
237,335 
- 
272,825 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,053 
2,196 
Accrued income and prepayments
11,620 
6,908 
Other debtors
100 
100 
16,773 
9,204 
- 7 -
Asador 44 Limited Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
77,486 
76,647 
Trade creditors
99,560 
64,987 
Amounts owed to group undertakings and other participating interests
314,852 
22,578 
Taxes and social security
14,301 
14,856 
Other creditors
5,991 
26,055 
Accruals
20,101 
19,409 
Deferred income
- 
5,091 
532,291 
229,623 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
- 
277,107 
8
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
90,000 
90,000 
Later than one year and not later than five years
22,500 
112,500 
112,500 
202,500 
9
Average number of employees
During the year the average number of employees was 32 (2024: 39).
- 8 -