Company Registration Number 02644182
BIBIS RESTAURANTS LIMITED
COMPANY INFORMATION
BIBIS RESTAURANTS LIMITED
CONTENTS
BIBIS RESTAURANTS LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 26 OCTOBER 2025
The director presents the strategic report and financial statements for the 52 week period ended 26 October 2025.
The director aims to present a balanced and comprehensive review of the development and performance of the business during the period and its position at the period end.
The director aims to present a balanced and comprehensive review of the development and performance of the business during the period and its position at the period end.
2025 was a year of resilience and adaptation for the company. We have continued to maintain our position as one of the premier dining venues in the city whilst responding to changing customer behaviours and a challenging trading environment. The team have continued to review and develop the events offering, introducing new shows and concepts to diversify the entertainment programme and attract a broader customer base.
During the year, the company’s sales increased by 3.31% from £3,795,852 to £3,921,486. Covers decreased by 3.1% from 70,294 to 68,112. Spend per head increased from £54.00 to £57.57. The increase in average spend reflects both pricing initiatives and customers choosing higher value experiences, helping to offset the reduction in customer numbers.
Whilst a number of events continued to perform strongly throughout the year, the company has seen changes in customer habits, with consumers becoming more selective in their discretionary spending and city centre footfall remaining below historic levels. As a result, the business has focused on enhancing its customer offering, reviewing its marketing activity and developing new ways to attract customers and maximise spend per visit.
The year had an operating profit of £327,958 compared to £378,024 in the previous year. The EBITDA was £481,605 compared to £545,877 in the prior year. The company made an overall profit of £103,030 in the year, compared to £184,842 in the prior year. The reduction in profitability during the year was primarily attributable to increased finance costs arising from higher bank interest rates together with increased payroll costs. The net assets for the year increased to £2,642,953 compared with £2,540,423 in the prior year. The company has continued to manage costs carefully whilst taking steps to preserve gross profit margins in an increasingly competitive market. Against a backdrop of continued challenges across the hospitality sector, the director believes the company remains well positioned through its established reputation, diversified events programme and continued focus on delivering a high-quality customer experience.
Since the year end, trading conditions have remained challenging. Whilst the Christmas trading period performed well, demand for events and discretionary dining experiences has generally been more subdued than in previous years. These trading conditions reflect wider trends across the hospitality sector, where changing consumer spending habits and increased operating costs continue to place pressure on many businesses. The company remains mindful of these market conditions and continues to adapt its strategy accordingly.
In response, the management team has continued to review the company’s strategy and customer offering. Greater emphasis is being placed on targeted marketing activity, understanding changing customer trends and behaviours, increasing brand awareness and identifying new opportunities to drive footfall and customer engagement. The company continues to monitor the performance of individual events and adapt its programme to ensure it remains relevant and attractive to customers.
The director recognises that city centre footfall and consumer spending patterns continue to evolve and that competition for discretionary spending remains significant. Despite these challenges, the company benefits from a well-established brand, a loyal customer base and a strong reputation within the local market. The director will continue to monitor trading performance and costs closely and remains confident in the company's ability to adapt to changing market conditions and continue as a going concern.
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BIBIS RESTAURANTS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 26 OCTOBER 2025
The company considers the key financial performance indicators are those that communicate the financial performance and strength of the company, these being, turnover, EBITDA, gross margin, number of covers and average spend per head. After each 4-week period the company produces detailed management accounts so that it is able to manage performance and to make quick decisions on performance. The company considers the key non-financial performance indicators are the number of covers.
The economic environment continues to create a degree of uncertainty over restaurant and bar spend. As a result, the company is continually reviewing and improving its customer offering to ensure that it remains competitive within the marketplace.
To ensure that the owners manage the potential financial risks to the business, 4-weekly accounts are prepared within 3 to 4 days of the end of each period with a detailed analytical review of the performance of the business. In addition, the business ensures that there are robust internal controls which are subject to continuous review and improvement.
This report was approved by the board and signed on its behalf.
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BIBIS RESTAURANTS LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 26 OCTOBER 2025
The directors present their report and the financial statements for the period ended 26 October 2025.
The profit for the period, after taxation, amounted to £103,030 (2024 - £183,561).
Ordinary dividends were paid amounting to £500 (2024 - £1,000).
The directors who served during the period were:
In accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013, the company has prepared a Strategic Report which includes information that would previously have been included in the Directors' Report.
The auditors Armstrong Watson Audit Limited, will be proposed for reappointment in accordance with section 487(2) of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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BIBIS RESTAURANTS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 26 OCTOBER 2025
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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BIBIS RESTAURANTS LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIBIS RESTAURANTS LIMITED
We have audited the financial statements of Bibis Restaurants Limited (the 'Company') for the period ended 26 October 2025, which comprise the Statement of comprehensive income, the Analysis of net debt, the Statement of financial position, the Statement of cash flows, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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BIBIS RESTAURANTS LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIBIS RESTAURANTS LIMITED (CONTINUED)
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic report and the Directors' report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.
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BIBIS RESTAURANTS LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIBIS RESTAURANTS LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of laws and regulations that affect the company, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on its operations. Key laws and regulations that we identified included the UK Companies Act, tax legislation and occupational health and employment legislation.
• We enquired of the directors, reviewed correspondence with HMRC and reviewed directors meeting minutes for evidence of non compliance with relevant laws and regulations. We also reviewed controls the directors have in place to ensure compliance.
• We gained an understanding of the controls that the directors have in place to prevent and detect fraud. We enquired of the directors about any incidences of fraud that had taken place during the accounting period.
• The risk of fraud and non compliance with laws and regulations and fraud was discussed within the audit team and tests were planned and performed to address these risks. We identified the potential for fraud in the following areas: revenue recognition.
• We reviewed financial statements disclosures and tested to supporting documentation to assess compliance with relevant laws and regulations discussed above.
• We enquired of the directors and third party advisors about actual and potential litigation and claims.
• We performed analytical procedures to identify any unusual or unexpected relationships that might indicate risks of material misstatement due to fraud.
• In addressing the risk of fraud due to management override of internal controls we tested the appropriateness of journal entries and assessed whether the judgements made in making accounting estimates were indicative of a potential bias.
Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of non detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.
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BIBIS RESTAURANTS LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIBIS RESTAURANTS LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
Leeds
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BIBIS RESTAURANTS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
REGISTERED NUMBER: 02644182
STATEMENT OF FINANCIAL POSITION
AS AT 26 OCTOBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 14 to 29 form part of these financial statements.
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BIBIS RESTAURANTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
ANALYSIS OF NET DEBT
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
Bibis Restaurants Limited (the company) is a private company limited by shares incorporated in England and Wales. The registered office and principal place of business is Criterion Place, Swinegate, Leeds, West Yorkshire, LS1 4AG.
The principal activity of the company is disclosed in the Director's report.
The principal activity of the company is disclosed in the Director's report.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The functional and presentational currency of the Company is Sterling (£) and these financial statements have been rounded to the nearest pound.
The following principal accounting policies have been applied:
The financial statements have been prepared on the going concern basis as the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
Trading performance for June 2026 has remained profitable. However, as with most businesses serving the eating and drinking out sector, the current economic impacts of rising costs and the global energy crisis is creating uncertainty over future customer demand, dining patterns and costs of running the business.
The director has prepared prudent cash flow projections for the period through to 31 October 2027, which takes into consideration the current economic climate, including expected increases in business running costs. The projections show the company continues to forecast a profit and operate within its banking facilities.
Turnover represents restaurant and bar takings (excluding voluntary gratuities left by customers for the benefit of the employees) which is recognised at the point of sale through electronic tills. Turnover is shown net of Value Added Tax.
Patents and trademarks are valued at cost less accumulated amortisation. Amortisation is calculated to write off the costs in equal annual instalments over their estimated useful lives as follows:
Patents and trademarks over 5 years
Patents and trademarks over 5 years
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
2.Accounting policies (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
2.Accounting policies (continued)
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
2.Accounting policies (continued)
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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 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.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.
Financial instruments are recognised 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.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
2.Accounting policies (continued)
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including trade creditors, other creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.
Equity instruments
Equity instruments issued by the company are recorded at the fair value of proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including trade creditors, other creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.
Equity instruments
Equity instruments issued by the company are recorded at the fair value of proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held in an independently administered fund. The annual contributions payable are charged to the profit and loss account.
Rentals payable under operating leases, including any lease incentives received. are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Key sources of estimation uncertainty
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.
Useful economic lives of tangible assets
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 14 for the carrying amount of the property plant and equipment, and note 2.6 for the useful economic lives for each class of assets.
Impairment of property, plant and equipment
The impairment analysis of tangible assets requires an estimation of the recoverable amount of these respective assets, being the higher of fair value less costs to sell and value in use. This requires the company to determine the value in use of the asset or the cash-generating unit to which the assets are allocated. The directors consider there to be only one cash generating unit, being the restaurant unit as a whole.
At each reporting date, the company reviews its property, plant and equipment for indicators of impairment. Where an indication of impairment exists, or where management considers it appropriate to do so, an assessment is performed to determine whether the carrying amount of the asset is recoverable. The recoverable amount is estimated based on the higher of the asset's fair value less costs to sell and its value in use, where applicable. This assessment requires management to exercise judgement in considering factors such as the asset's condition, operational performance, expected future use and prevailing market conditions. Any impairment losses are disclosed in note 14 and total £nil (2024 - £nil).
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
11.Taxation (continued)
There were no factor that may affect future tax change.
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
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Share premium account
Capital redemption reserve
Profit and loss account
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BIBIS RESTAURANTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 26 OCTOBER 2025
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The charge to profit and loss in the amounted to £27,074 (2024 - £26,620). At the period end £3,394 (2024 - £4,878) was outstanding.
Remuneration of key management personnel
The remuneration of key management personnel, including the director, is as follows.
The remuneration of key management personnel, including the director, is as follows.
The company is under the control of O E Teodorani as the director and sole shareholder.
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