REGISTERED NUMBER: 11481190 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Baresca Tapas Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Perkins

J C Perkins

REGISTERED OFFICE:

9 Byard Lane

Nottingham

Nottinghamshire

NG1 2GJ

REGISTERED NUMBER:

11481190 (England and Wales)

ACCOUNTANTS:

Clayton & Brewill

Chartered Accountants

Cawley House

149-155 Canal Street

Nottingham

Nottinghamshire

NG1 7HR

FIXED ASSETS

Property, plant and equipment

4

808,813

795,145

CURRENT ASSETS

Inventories

25,576

29,856

Debtors

5

210,408

93,185

Cash at bank

110,173

281,348

346,157

404,389

CREDITORS

Amounts falling due within one year

6

585,122

624,558

NET CURRENT LIABILITIES

(238,965

)

(220,169

)

TOTAL ASSETS LESS CURRENT LIABILITIES

569,848

574,976

CREDITORS

Amounts falling due after more than one year

7

(224,180

)

(280,990

)

PROVISIONS FOR LIABILITIES

(82,814

)

(73,227

)

NET ASSETS

262,854

220,759

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

262,754

220,659

SHAREHOLDERS' FUNDS

262,854

220,759

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

J C Perkins - Director

1.	STATUTORY INFORMATION

Baresca Tapas Limited 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.

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Inventories 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 Income Statement, 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.

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 44 (2024 - 45 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

150,268

1,627,252

1,777,520

Additions

-

93,638

93,638

At 31 October 2025

150,268

1,720,890

1,871,158

DEPRECIATION

At 1 November 2024

26,128

956,247

982,375

Charge for year

2,699

77,271

79,970

At 31 October 2025

28,827

1,033,518

1,062,345

NET BOOK VALUE

At 31 October 2025

121,441

687,372

808,813

At 31 October 2024

124,140

671,005

795,145

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

210,408

93,185

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

56,810

50,466

Trade creditors

116,903

110,151

Taxation and social security

110,045

114,538

Other creditors

301,364

349,403

585,122

624,558

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

224,180

280,990

8.

RESERVES

Retained

earnings

£

At 1 November 2024

220,659

Profit for the year

42,095

At 31 October 2025

262,754

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Perkins & Mr D Perkins.