GRUMBLES BISTRO LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07823154

GRUMBLES BISTRO LIMITED

Filleted Unaudited Financial Statements

31 October 2025

GRUMBLES BISTRO LIMITED

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	5	104,928	114,466
Tangible assets	6	10,682	12,567
		---------	---------
		115,610	127,033

Current assets

Stocks		12,065	15,850
Debtors	7	4,341	2,210
Cash at bank and in hand		10,570	–
		--------	--------
		26,976	18,060

Creditors: amounts falling due within one year	8	242,041		188,459
		---------		---------
Net current liabilities			215,065	170,399
			---------	---------
Total assets less current liabilities			( 99,455)	( 43,366)

Creditors: amounts falling due after more than one year	9	16,303	19,526
		---------	--------
Net liabilities		( 115,758)	( 62,892)
		---------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 115,858)	( 62,992)
	---------	--------
Shareholders deficit	( 115,758)	( 62,892)
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

GRUMBLES BISTRO LIMITED

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

A Turnbull
Director

GRUMBLES BISTRO LIMITED

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 35 Churton Street, Pimlico, London, SW1V 2LT.

2. Statement of compliance

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'.

3. Accounting policies

Basis of preparation

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

	Goodwill	-	4% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures & Fittings	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2024: 12 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	238,460
	---------
Amortisation
At 1 November 2024	123,994
Charge for the year	9,538
	---------
At 31 October 2025	133,532
	---------
Carrying amount
At 31 October 2025	104,928
	---------
At 31 October 2024	114,466
	---------

6. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 November 2024 and 31 October 2025	54,121	54,121
	--------	--------
Depreciation
At 1 November 2024	41,554	41,554
Charge for the year	1,885	1,885
	--------	--------
At 31 October 2025	43,439	43,439
	--------	--------
Carrying amount
At 31 October 2025	10,682	10,682
	--------	--------
At 31 October 2024	12,567	12,567
	--------	--------

7. Debtors

	2025	2024
	£	£
Prepayments and accrued income	4,341	2,210
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,003	19,606
Trade creditors	17,074	21,170
Accruals and deferred income	12,502	20,381
Social security and other taxes	185,692	86,012
Director loan accounts	13,978	41,290
Other creditors	2,792	–
	---------	---------
	242,041	188,459
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	16,303	19,526
	--------	--------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
A Turnbull	( 41,290)	27,312	( 13,978)
	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
A Turnbull	( 82,590)	41,300	( 41,290)
	--------	--------	--------