Tribeca Bars Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Tribeca Bars Ltd

Accountant's Report

For The Year Ended 31 December 2025

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Tribeca Bars Ltd For The Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Tribeca Bars Ltd For The Year Ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Tribeca Bars Ltd , as a body, in accordance with the terms of our engagement letter dated 06 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Tribeca Bars Ltd and state those matters that we have agreed to state to the director of Tribeca Bars Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tribeca Bars Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Tribeca Bars Ltd 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 or loss of Tribeca Bars Ltd . You consider that Tribeca Bars Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Tribeca Bars Ltd . 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 financial statements.

ERC Accountants & Business Advisers Limited

2 July 2026

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings

11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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Tribeca Bars Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 07063369

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42,883		56,109

			42,883		56,109
CURRENT ASSETS
Stocks	5	15,000		12,500
Debtors	6	22,148		34,227
Cash at bank and in hand		80,116		103,808

		117,264		150,535
Creditors: Amounts Falling Due Within One Year	7	(384,958 )		(456,126 )

NET CURRENT ASSETS (LIABILITIES)			(267,694 )		(305,591 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(224,811 )		(249,482 )

Creditors: Amounts Falling Due After More Than One Year	8		(11,925 )		(33,453 )

NET LIABILITIES			(236,736 )		(282,935 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(236,738 )		(282,937 )

SHAREHOLDERS' FUNDS			(236,736)		(282,935)

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Tribeca Bars Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D R Levi

Director

2 July 2026

The notes on pages 5 to 8 form part of these financial statements.

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Tribeca Bars Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Tribeca Bars Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07063369 . The registered office is The Crafty Swine, 336-338 Smithdown Road, Liverpool, Merseyside, L15 5AN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The company is able to meet its day to day working capital requirements through the support of the director and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	4% Straight line
Plant and machinery	25% Reducing balance
Fixtures and fittings	25% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Tribeca Bars Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2024: 34)

4. Tangible Assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
As at 1 January 2025	20,107	130,106	150,213
Additions	-	1,068	1,068

As at 31 December 2025	20,107	131,174	151,281

Depreciation
As at 1 January 2025	13,967	80,137	94,104
Provided during the period	1,535	12,759	14,294

As at 31 December 2025	15,502	92,896	108,398

Net Book Value
As at 31 December 2025	4,605	38,278	42,883

As at 1 January 2025	6,140	49,969	56,109

5. Stocks

	2025	2024
	£	£
Finished goods	15,000	12,500

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Tribeca Bars Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	2,713	-
Deferred tax current asset	19,435	34,227

	22,148	34,227

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	110,090	151,095
Bank loans and overdrafts	11,187	25,493
Other taxes and social security	11,046	8,490
VAT	59,186	69,230
Net wages	-	9,396
Other creditors	157,204	152,654
Accruals and deferred income	2,284	2,152
Director's loan account	33,961	37,616

	384,958	456,126

There is security given for loans by way of a fixed and floating charge over the undertaking and all property and assets.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	11,925	33,453

There is security given for loans by way of a fixed and floating charge over the undertaking and all property and assets.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	36,000	36,000
Later than one year and not later than five years	144,000	144,000
Later than five years	36,000	72,000

	216,000	252,000

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Tribeca Bars Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Related Party Transactions

The following related party transactions were undertaken during the year:

The aggregate remuneration paid to key management personnel for the year was £45,000 (2024: £44,712).

During the year a director introduced amounts totalling £6,345 (2024: £6,329) and withdrew amounts totalling £10,000 (2024: £10,000). The balance owed to the director at the year end was £33,961 (2024: £37,616).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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Director	Mr D R Levi

Secretary	Mrs C L Levi

Company Number	07063369

Registered Office	The Crafty Swine
	336-338 Smithdown Road
	Liverpool
	Merseyside
	L15 5AN

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings
	11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN