Warwick Tearooms Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07967921 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

WARWICK TEAROOMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M A Edwards

Mrs C L Edwards

Mr J H Edwards

Mr M G Edwards

Mr H M Edwards

REGISTERED OFFICE:

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

REGISTERED NUMBER:

07967921 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

7,456

5,666

Investments

6

100

7,556

5,766

CURRENT ASSETS

Stocks

5,120

8,547

Debtors

7

284,914

426,728

Cash at bank and in hand

387,511

140,987

677,545

576,262

CREDITORS

Amounts falling due within one year

8

99,286

63,390

NET CURRENT ASSETS

578,259

512,872

TOTAL ASSETS LESS CURRENT
LIABILITIES

585,815

518,638

CREDITORS

Amounts falling due after more than one
year

9

-

(5,656

)

PROVISIONS FOR LIABILITIES

11

(1,864

)

(1,417

)

NET ASSETS

583,951

511,565

CAPITAL AND RESERVES

Called up share capital

12

2

Retained earnings

583,949

511,563

SHAREHOLDERS' FUNDS

583,951

511,565

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 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 7 July 2026 and were signed on its behalf by:

Mr M A Edwards - Director

1.	STATUTORY INFORMATION

Warwick Tearooms 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.

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

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, net of applicable value added tax, is recognised at the point at which produce is sold to the consumer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

246,509

AMORTISATION

At 1 November 2024

and 31 October 2025

246,509

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

COST

At 1 November 2024

54,438

18,068

72,506

Additions

1,750

2,525

4,275

At 31 October 2025

56,188

20,593

76,781

DEPRECIATION

At 1 November 2024

50,197

16,643

66,840

Charge for year

1,498

987

2,485

At 31 October 2025

51,695

17,630

69,325

NET BOOK VALUE

At 31 October 2025

4,493

2,963

7,456

At 31 October 2024

4,241

1,425

5,666

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

100

NET BOOK VALUE

At 31 October 2025

100

At 31 October 2024

100

7.

DEBTORS

31.10.25

31.10.24

£

Amounts falling due within one year:

Other debtors

60,654

2,333

Amounts falling due after more than one year:

Amounts owed by group undertakings

20,889

Other debtors

203,371

403,506

224,260

424,395

Aggregate amounts

284,914

426,728

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

6,667

10,883

Trade creditors

17,995

14,614

Taxation and social security

63,427

31,294

Other creditors

11,197

6,599

99,286

63,390

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans

-

5,656

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

Within one year

15,000

Between one and five years

-

15,000

30,000

11.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

Deferred tax

1,864

1,417

Deferred

tax

£

Balance at 1 November 2024

1,417

Provided during year

447

Balance at 31 October 2025

1,864

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

2

Ordinary

£1

2

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

Mr M A Edwards and Mrs C L Edwards

Balance outstanding at start of year

-

Amounts advanced

58,321

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

58,321

-