Caseware UK (AP4) 2025.0.111 2025.0.111 2025-05-252026-05-012026-05-012025-05-252025-05-25false82024-05-27falseThe principal activities of the subsidiary companies during the year are disclosed in note 13.11falsefalse 05980917 2024-05-27 2025-05-25 05980917 2023-05-29 2024-05-26 05980917 2025-05-25 05980917 2024-05-26 05980917 2023-05-29 05980917 1 2024-05-27 2025-05-25 05980917 d:Director1 2024-05-27 2025-05-25 05980917 d:Director1 2025-05-25 05980917 d:Director4 2024-05-27 2025-05-25 05980917 d:Director5 2024-05-27 2025-05-25 05980917 d:Director5 2025-05-25 05980917 d:Director6 2024-05-27 2025-05-25 05980917 d:Director6 2025-05-25 05980917 d:Director7 2024-05-27 2025-05-25 05980917 d:Director7 2025-05-25 05980917 d:RegisteredOffice 2024-05-27 2025-05-25 05980917 c:Buildings 2024-05-27 2025-05-25 05980917 c:Buildings 2025-05-25 05980917 c:Buildings 2024-05-26 05980917 c:Buildings c:ShortLeaseholdAssets 2024-05-27 2025-05-25 05980917 c:Buildings c:ShortLeaseholdAssets 2025-05-25 05980917 c:Buildings c:ShortLeaseholdAssets 2024-05-26 05980917 c:LandBuildings 2025-05-25 05980917 c:LandBuildings 2024-05-26 05980917 c:PlantMachinery 2024-05-27 2025-05-25 05980917 c:MotorVehicles 2024-05-27 2025-05-25 05980917 c:FurnitureFittings 2024-05-27 2025-05-25 05980917 c:OfficeEquipment 2025-05-25 05980917 c:OfficeEquipment 2024-05-26 05980917 c:Goodwill 2024-05-27 2025-05-25 05980917 c:CurrentFinancialInstruments 2025-05-25 05980917 c:CurrentFinancialInstruments 2024-05-26 05980917 c:CurrentFinancialInstruments c:WithinOneYear 2025-05-25 05980917 c:CurrentFinancialInstruments c:WithinOneYear 2024-05-26 05980917 c:ShareCapital 2024-05-27 2025-05-25 05980917 c:ShareCapital 2025-05-25 05980917 c:ShareCapital 2023-05-29 2024-05-26 05980917 c:ShareCapital 2024-05-26 05980917 c:ShareCapital 2023-05-29 05980917 c:RetainedEarningsAccumulatedLosses 2024-05-27 2025-05-25 05980917 c:RetainedEarningsAccumulatedLosses 2025-05-25 05980917 c:RetainedEarningsAccumulatedLosses 2023-05-29 2024-05-26 05980917 c:RetainedEarningsAccumulatedLosses 2024-05-26 05980917 c:RetainedEarningsAccumulatedLosses 2023-05-29 05980917 d:OrdinaryShareClass1 2024-05-27 2025-05-25 05980917 d:OrdinaryShareClass1 2025-05-25 05980917 d:OrdinaryShareClass1 2024-05-26 05980917 d:FRS102 2024-05-27 2025-05-25 05980917 d:Audited 2024-05-27 2025-05-25 05980917 d:FullAccounts 2024-05-27 2025-05-25 05980917 d:PrivateLimitedCompanyLtd 2024-05-27 2025-05-25 05980917 c:Subsidiary1 2024-05-27 2025-05-25 05980917 c:Subsidiary1 1 2024-05-27 2025-05-25 05980917 c:Subsidiary3 2024-05-27 2025-05-25 05980917 c:Subsidiary3 1 2024-05-27 2025-05-25 05980917 c:Subsidiary4 2024-05-27 2025-05-25 05980917 c:Subsidiary4 1 2024-05-27 2025-05-25 05980917 c:Subsidiary5 2024-05-27 2025-05-25 05980917 c:Subsidiary5 1 2024-05-27 2025-05-25 05980917 c:Subsidiary6 2024-05-27 2025-05-25 05980917 c:Subsidiary6 1 2024-05-27 2025-05-25 05980917 c:Subsidiary7 2024-05-27 2025-05-25 05980917 c:Subsidiary7 1 2024-05-27 2025-05-25 05980917 c:Subsidiary8 2024-05-27 2025-05-25 05980917 c:Subsidiary8 1 2024-05-27 2025-05-25 05980917 c:Subsidiary9 2024-05-27 2025-05-25 05980917 c:Subsidiary9 1 2024-05-27 2025-05-25 05980917 c:Subsidiary10 2024-05-27 2025-05-25 05980917 c:Subsidiary10 1 2024-05-27 2025-05-25 05980917 c:Subsidiary11 2024-05-27 2025-05-25 05980917 c:Subsidiary11 1 2024-05-27 2025-05-25 05980917 c:Subsidiary12 2024-05-27 2025-05-25 05980917 c:Subsidiary12 1 2024-05-27 2025-05-25 05980917 c:WithinOneYear 2025-05-25 05980917 c:WithinOneYear 2024-05-26 05980917 c:BetweenOneFiveYears 2025-05-25 05980917 c:BetweenOneFiveYears 2024-05-26 05980917 c:MoreThanFiveYears 2025-05-25 05980917 c:MoreThanFiveYears 2024-05-26 05980917 d:Consolidated 2025-05-25 05980917 d:ConsolidatedGroupCompanyAccounts 2024-05-27 2025-05-25 05980917 6 2024-05-27 2025-05-25 05980917 e:PoundSterling 2024-05-27 2025-05-25 05980917 c:PreviouslyStatedAmount 2024-05-26 05980917 c:Buildings c:ShortLeaseholdAssets c:PreviouslyStatedAmount 2024-05-26 05980917 c:OfficeEquipment c:PreviouslyStatedAmount 2024-05-26 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05980917










SL 6 LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 25 MAY 2025

 
SL 6 LIMITED
 

COMPANY INFORMATION


Directors
T V Amico 
A C Roberts (appointed 26 March 2026)
H S Motan (appointed 1 May 2026)
J R Hallett (appointed 26 March 2026)




Registered number
05980917



Registered office
Unit B
Tectonic Place

Holyport Road

Maidenhead

Berkshire

SL6 2YE




Independent auditor
TWP Accounting LLP
Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE





 
SL 6 LIMITED
 

CONTENTS



Page
Group Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditor's Report
5 - 7
Consolidated Statement of Comprehensive Income
8
Consolidated Balance Sheet
9
Company Balance Sheet
10
Consolidated Statement of Changes in Equity
11
Company Statement of Changes in Equity
12
Consolidated Statement of Cash Flows
13
Consolidated Analysis of Net Debt
14
Notes to the Financial Statements
15 - 35


 
SL 6 LIMITED
 

GROUP STRATEGIC REPORT
FOR THE PERIOD ENDED 25 MAY 2025

Introduction
 
The directors presents their strategic report for the period 27 May 2024 to 25 May 2025.

Business review
 
The principal activities of the Group are its managed and licensed restaurants and its brand partnerships with an emphasis on research, development, and innovation. The review relates to the Group.
The result for the Group is a post-tax loss of £1.7m for 2025 (£2.1m 2024).
The hospitality industry continues to be a tough environment in which to operate. The Group is not immune to the challenges the sector faces and has experienced inflation in both supply chain and people costs. Against this backdrop the decision was taken to not pass on the price increases whilst recognising that this would affect the profitability of the Group. The directors would like to extend their thanks to our employees, partners, stakeholders and suppliers who have all supported the Group as it continues to deliver the brand promise to our guests. The Group also is grateful to our guests who understand the unique experience we offer.
The directors are of the opinion that the steps being taken by the management team will allow the group to navigate future challenges and return the group to profitability. The focus will be on improving our unique proposition whilst continuing to execute operational efficiencies throughout the group. The key priority will remain providing a delightful and unique experience for our guests.
The teams throughout the group are best in class and continue to deliver excellence in everything they do. The business would not be able to deliver the brand value without their support. The directors would like to thank the teams for their hard work and commitment. Career development and training remain a business priority as we look to develop our team for the future.

Principal risks and uncertainties
 
Businesses in the hospitality sector face a range of external risks including inflationary and economic uncertainty. The directors are conscious that these uncertainties also affect our guests. These factors continue to influence our operational decision making and profitability.
The business expects the operating environment to remain challenging with inflation and national minimum wage increases continuing for the foreseeable future.
The directors regularly review business performance with the management team. The Group will continue to manage its brands, revenues and cost base to drive efficiency throughout the business. The Group is confident that the strategic, financial and operational risks faced by the Group are identified and are being managed appropriately.

Financial key performance indicators
 
The Group is monitored against several key performance indicators. These are agreed and reviewed by the directors at management meetings.
Turnover £9.1m (2024: £8.9m)
Gross Profit £6.9m, 76% margin (2024: £6.6m 74% margin)
Operating (Loss)/Profit (£1.7m) (2024: (£2.1m))
(Loss)/Profit after tax for the financial period (£1.7m) (2024: (£2.1m))

Page 1

 
SL 6 LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 25 MAY 2025

Future developments
 
The business will continue to innovate, find cost efficiencies, develop new business opportunities and nurture our people to improve our organisational capability. The Group is committed to further enhancing our guests experience.
In March 2026 the Group entered into a convertible loan agreement with Como Holdings (UK) Ltd. 


This report was approved by the board on 30 July 2026 and signed on its behalf.



___________________________
T V Amico
Director

Page 2

 
SL 6 LIMITED
 

 
DIRECTORS' REPORT
FOR THE PERIOD ENDED 25 MAY 2025

The directors present their report and the financial statements for the period ended 25 May 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated 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 the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group 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 the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The loss for the period, after taxation, amounted to £1,666,431 (2024 - loss £2,055,452).

No dividends will be declared for the period.

Directors

The directors who served during the period were:

R Y Lowenthal (resigned 1 May 2026)
T V Amico 

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company and the Group's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditor is aware of that information.

Page 3

 
SL 6 LIMITED
 

 
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 25 MAY 2025

Auditor

The auditor, TWP Accounting LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 30 July 2026 and signed on its behalf.
 







................................................
T V Amico
Director

Page 4

 
SL 6 LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SL 6 LIMITED
 

Opinion


We have audited the financial statements of SL 6 Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the period ended 25 May 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Analysis of Net Debt, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe 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 our opinion the financial statements:


give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 25 May 2025 and of the Group's loss for the period then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Material uncertainty related to going concern


We draw attention to note 2.3 in the financial statements, which indicates that while the financial results of the entity and group have improved following the recent investment and debt restructuring, the results still show ongoing losses and a negative balance sheet.
The management team still believe the new investment will lay the foundations for future growth.  This funding will enable SL 6 Limited to continue to support its trading subsidiaries and the Directors have disclosed the uncertainty that still exists in the business while it transitions. 


This indicated that a material uncertainty exists at the year end date that may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 5

 
SL 6 LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SL 6 LIMITED (CONTINUED)


Other information


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 ReportOur 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.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group 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 Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the Parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the Parent Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
SL 6 LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SL 6 LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

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 Group financial statements.


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:
•Obtain an understanding of the policies and procedures management have in place to detect and prevent fraud and non-compliance with laws and regulations
•Enquire with management any cases of actual or suspected fraud and non-compliance with laws and regulations
•Enquire with management and those charged with governance about actual and potential litigation and claims.
•Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
•Assess the key risk areas within the financial statements, which are susceptible to fraud or error and design our audit approach thereon.
•Perform substantive tests on a sample of transactions throughout the financial statements to ensure that no material errors have been identified
•Perform cut off tests on a sample of transactions to ensure income and expenditure have been accounted for in the correct period.
•Perform analytical review procedures to identify any irregularities and investigation thereon.
•Auditing the risk of management override of controls, including thorough testing of journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business


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.


Use of our report
 

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 2006Our 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.






Paul Hawksley FCA, MAAT, CTA (Senior Statutory Auditor)
for and on behalf of
TWP Accounting LLP
Chartered Accountants & Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

4 August 2026
Page 7

 
SL 6 LIMITED
 

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 25 MAY 2025

25 May
26 May
2025
2024
Note
£
£

  

Turnover
 3 
9,145,047
8,935,755

Cost of sales
  
(2,269,290)
(2,326,148)

Gross profit
  
6,875,757
6,609,607

Administrative expenses
  
(8,328,343)
(8,412,371)

Other operating income
 4 
67,844
-

Operating loss
 5 
(1,384,742)
(1,802,764)

Interest payable and similar expenses
 9 
(281,969)
(272,246)

Loss before taxation
  
(1,666,711)
(2,075,010)

Tax on loss
 10 
280
19,558

Loss for the financial period
  
(1,666,431)
(2,055,452)

(Loss) for the period attributable to:
  

Owners of the Parent Company
  
(1,666,431)
(2,055,452)

  
(1,666,431)
(2,055,452)

There were no recognised gains and losses for 2025 or 2024 other than those included in the consolidated statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 15 to 35 form part of these financial statements.

Page 8

 
SL 6 LIMITED
REGISTERED NUMBER: 05980917

CONSOLIDATED BALANCE SHEET
AS AT 25 MAY 2025

25 May
26 May
2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 11 
133,661
222,740

Tangible assets
 12 
3,803,033
3,963,575

  
3,936,694
4,186,315

Current assets
  

Stocks
 14 
1,171,424
1,289,342

Debtors
 15 
298,347
510,487

Cash at bank and in hand
 16 
203,932
697,605

  
1,673,703
2,497,434

Creditors: amounts falling due within one year
 17 
(8,547,992)
(7,819,463)

Net current liabilities
  
 
 
(6,874,289)
 
 
(5,322,029)

Total assets less current liabilities
  
(2,937,595)
(1,135,714)

Creditors: amounts falling due after more than one year
 18 
(1,436,260)
(1,571,710)

Provisions for liabilities
  

Net assets excluding pension asset
  
(4,373,855)
(2,707,424)

Net liabilities
  
(4,373,855)
(2,707,424)


Capital and reserves
  

Called up share capital 
 21 
100,000
100,000

Profit and loss account
 22 
(4,473,939)
(2,807,508)

Equity attributable to owners of the Parent Company
  
(4,373,939)
(2,707,508)

Non-controlling interests
  
84
84

  
(4,373,855)
(2,707,424)


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2026.




___________________________
T V Amico
Director

The notes on pages 15 to 35 form part of these financial statements.

Page 9

 
SL 6 LIMITED
REGISTERED NUMBER: 05980917

COMPANY BALANCE SHEET
AS AT 25 MAY 2025

25 May
26 May
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 12 
15,225
15,225

Investments
 13 
2,645,317
2,645,317

  
2,660,542
2,660,542

Current assets
  

Debtors
 15 
2,958,097
3,034,764

  
2,958,097
3,034,764

Creditors: amounts falling due within one year
 17 
(7,202,215)
(6,691,646)

Net current liabilities
  
 
 
(4,244,118)
 
 
(3,656,882)

Total assets less current liabilities
  
(1,583,576)
(996,340)

  

  

Net liabilities
  
(1,583,576)
(996,340)


Capital and reserves
  

Called up share capital 
 21 
100,000
100,000

Profit and loss account brought forward
  
(1,096,340)
639,083

Loss for the period
  
(587,236)
(1,735,423)

Profit and loss account carried forward
  
(1,683,576)
(1,096,340)

  
(1,583,576)
(996,340)


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2026.


___________________________
T V Amico
Director

The notes on pages 15 to 35 form part of these financial statements.

Page 10

 
SL 6 LIMITED
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 25 MAY 2025


Called up share capital
Profit and loss account
Equity attributable to owners of Parent Company
Non-controlling interests
Total equity

£
£
£
£
£


At 28 May 2023
100,000
(752,056)
(652,056)
84
(651,972)


Comprehensive income for the period

Loss for the period
-
(2,055,452)
(2,055,452)
-
(2,055,452)
Total comprehensive income for the period
-
(2,055,452)
(2,055,452)
-
(2,055,452)


Total transactions with owners
-
-
-
-
-



At 27 May 2024
100,000
(2,807,508)
(2,707,508)
84
(2,707,424)


Comprehensive income for the period

Loss for the period
-
(1,666,431)
(1,666,431)
-
(1,666,431)
Total comprehensive income for the period
-
(1,666,431)
(1,666,431)
-
(1,666,431)


Total transactions with owners
-
-
-
-
-


At 25 May 2025
100,000
(4,473,939)
(4,373,939)
84
(4,373,855)


The notes on pages 15 to 35 form part of these financial statements.

Page 11

 
SL 6 LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 25 MAY 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


at 28 May 2023
100,000
639,083
739,083


Comprehensive income for the period

Loss for the period
-
(1,735,423)
(1,735,423)
Total comprehensive income for the period
-
(1,735,423)
(1,735,423)


Total transactions with owners
-
-
-



At 27 May 2024
100,000
(1,096,340)
(996,340)


Comprehensive income for the period

Loss for the period
-
(587,236)
(587,236)
Total comprehensive income for the period
-
(587,236)
(587,236)


At 25 May 2025
100,000
(1,683,576)
(1,583,576)


The notes on pages 15 to 35 form part of these financial statements.

Page 12

 
SL 6 LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 25 MAY 2025

25 May
26 May
2025
2024
£
£

Cash flows from operating activities

Loss for the financial period
(1,666,431)
(2,055,452)

Adjustments for:

Amortisation of intangible assets
89,080
89,080

Depreciation of tangible assets
181,449
176,064

Interest paid
281,969
272,246

Taxation charge
(280)
(19,558)

Decrease/(increase) in stocks
117,918
(227,387)

Decrease in debtors
175,765
152,213

(Decrease)/increase in creditors
(606,799)
1,507,895

Increase in amounts owed to groups
913,028
534,471

Corporation tax received/(paid)
50,088
(650)

Net cash generated from operating activities

(464,213)
428,922


Cash flows from investing activities

Purchase of tangible fixed assets
(34,851)
(74,970)

Sale of tangible fixed assets
13,944
-

Net cash from investing activities

(20,907)
(74,970)

Cash flows from financing activities

Repayment of loans
(135,450)
(135,449)

Other new loans
800,000
-

Repayment of other loans
(52,940)
-

Interest paid
(281,969)
(272,246)

Net cash used in financing activities
329,641
(407,695)

Net (decrease) in cash and cash equivalents
(155,479)
(53,743)

Cash and cash equivalents at beginning of period
(108,486)
(54,743)

Cash and cash equivalents at the end of period
(263,965)
(108,486)


Cash and cash equivalents at the end of period comprise:

Cash at bank and in hand
203,932
697,605

Bank overdrafts
(467,897)
(806,091)

(263,965)
(108,486)


The notes on pages 15 to 35 form part of these financial statements.

Page 13

 
SL 6 LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE PERIOD ENDED 25 MAY 2025





At 27 May 2024
Cash flows
Other non-cash changes
At 25 May 2025
£

£

£

£

Cash at bank and in hand

697,605

(493,673)

-

203,932

Bank overdrafts

(806,091)

338,194

-

(467,897)

Debt due after 1 year

(1,571,710)

-

135,450

(1,436,260)

Debt due within 1 year

(135,450)

(611,610)

(135,450)

(882,510)


(1,815,646)
(767,089)
-
(2,582,735)

The notes on pages 15 to 35 form part of these financial statements.

Page 14

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

1.


General information

SL6 Limited is a private company,limited by shares, registered in England and Wales. The principal place of business is Unit B, Tectonic Place,Holyport Road, Maidenhead, Berkshire, SL6 2YE. The principal activity of the company during the year was that of a holding company. The principal activities of the subsidiary companies during the year are disclosed in note 13.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

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 Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.
In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 01 June 2015.

Page 15

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

2.Accounting policies (continued)

 
2.3

Going concern

The directors are pleased with the performance of the SL 6 Ltd Group of companies given the challenging environment in which they have been operating. The business will continue to solve the problems produced by the current operating environment. The directors have been encouraged by the continued improvement in the performance of the business post year end. The fundamental drivers of the business remain strong and the management team are more focused than ever to return the company to profitability through an enhanced guest experience.
The Group expects to see continuing inflationary pressures in its cost base – particularly through wage increases and changes to Employers National Insurance rates. The Group remains determined to deliver excellent guest value and experience which generate new and repeat guests.
The directors believe that, with the excellent management team and the ongoing support of the Group, SL 6 Ltd will have all the necessary resources to trade profitably for the foreseeable future.
Post year end the management team has secured additional funding through a convertible loan agreement with Como Holdings (UK) Ltd. This agreement will provide the SL6 Group with the necessary working capital to provide a foundation for future growth. It is with the confirmation of this funding that the Group should be considered a going concern for the next 12 months and is confident that the existing relationship with the company’s bank will continue.
Accordingly, the Group continues to adopt the going concern basis in preparing its annual report and accounts.

 
2.4

Turnover

Turnover represents the amounts derived from the provision of goods and services in the UK which fall within the group's ordinary activities, stated after trade discounts, other sales taxes and net of value added tax.
Income from royalties are recognised as it arises on an accruals basis.
Income from goods and services provided is recognised as it arises.t. 

 
2.5

Operating leases: the Group as lessee

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

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 16

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

2.Accounting policies (continued)

 
2.7

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 17

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

2.Accounting policies (continued)

 
2.9

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Consolidated Statement of Comprehensive Income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets 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:

Freehold property
-
2% and 10% on cost of buildings
Short-term leasehold property
-
Over term of lease
Plant and machinery
-
25%
Motor vehicles
-
25%
Fixtures and fittings
-
20%

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.

 
2.11

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 18

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

2.Accounting policies (continued)

 
2.12

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.13

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 
In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.15

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.17

Financial instruments

The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Group has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Group's Balance Sheet when the Group 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

Page 19

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

2.Accounting policies (continued)


2.17
Financial instruments (continued)

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic 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 Group after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.

Page 20

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

3.


Turnover

An analysis of turnover by class of business is as follows:


25 May
26 May
2025
2024
£
£

Restaurant and public house
8,895,509
8,561,285

Services
7,485
49,921

Royalties
242,053
324,549

9,145,047
8,935,755


Analysis of turnover by country of destination:

25 May
26 May
2025
2024
£
£

United Kingdom
9,145,047
8,919,291

Rest of the world
-
16,464

9,145,047
8,935,755



4.


Other operating income

25 May
26 May
2025
2024
£
£

Royalty receivable
67,844
-

67,844
-



5.


Operating loss

The operating loss is stated after charging:

25 May
26 May
2025
2024
£
£

Exchange differences
98
17

Other operating lease rentals
214,046
236,088

Page 21

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

6.


Auditor's remuneration

25 May
26 May
2025
2024
£
£

Fees payable to the Company's auditor for the audit of the consolidated and Parent Company's financial statements
17,650
17,325


7.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
25 May
Group
26 May
Company
25 May
Company
26 May
2025
2024
2025
2024
£
£
£
£


Wages and salaries
3,984,823
3,660,489
684,152
521,487

Social security costs
385,018
343,283
73,027
53,750

Cost of defined contribution scheme
71,571
69,249
8,240
6,846

4,441,412
4,073,021
765,419
582,083


The average monthly number of employees, including the directors, during the period was as follows:



Group
Group
Company
Company
        25 May
        26 May
        25 May
        26 May
        2025
        2024
        2025
        2024
            No.
            No.
            No.
            No.









Directors
2
1
2
1



Administration
18
16
9
7



Restaurant and bar
113
120
-
-

133
137
11
8


8.


Directors' remuneration

25 May
26 May
2025
2024
£
£

Directors' emoluments
51,000
59,500

51,000
59,500


Page 22

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

9.


Interest payable and similar expenses

25 May
26 May
2025
2024
£
£


Bank interest payable
69,827
71,068

Other loan interest payable
173,647
144,861

Other interest payable
38,495
56,317

281,969
272,246


10.


Taxation


25 May
26 May
2025
2024
£
£



Total current tax
-
-

Deferred tax


Origination and reversal of timing differences
(280)
(19,558)

Total deferred tax
(280)
(19,558)


(280)
(19,558)
Page 23

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025
 
10.Taxation (continued)


Factors affecting tax charge for the period

The tax assessed for the period is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 25% (2024 - 25%) as set out below:

25 May
26 May
2025
2024
£
£


Loss on ordinary activities before tax
(1,666,711)
(2,075,010)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
(416,678)
(518,753)

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
-
25,407

Capital allowances for period in excess of depreciation
-
17,812

Short term timing difference leading to an (decrease)/increase in taxation
(1,087)
268

Unrelieved losses not carried forward
417,485
455,708

Total tax charge for the period
(280)
(19,558)

Page 24

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

11.


Intangible assets

Group and Company







Goodwill

£



Cost


At 27 May 2024
1,781,640



At 25 May 2025

1,781,640



Amortisation


At 27 May 2024
1,558,900


Charge for the period on owned assets
89,080



At 25 May 2025

1,647,980



Net book value



At 25 May 2025
133,660



At 26 May 2024
222,740



Page 25

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

12.


Tangible fixed assets

Group



Land and buildings
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 27 May 2024
4,834,207
1,509,612
1,462,265
454,085
8,260,169


Additions
-
25,962
8,889
-
34,851


Disposals
-
(13,944)
-
-
(13,944)



At 25 May 2025

4,834,207
1,521,630
1,471,154
454,085
8,281,076



Depreciation


At 27 May 2024
1,051,017
1,388,612
1,411,602
445,363
4,296,594


Charge for the period on owned assets
108,566
65,206
16,906
4,715
195,393


Disposals
-
(13,944)
-
-
(13,944)



At 25 May 2025

1,159,583
1,439,874
1,428,508
450,078
4,478,043



Net book value



At 25 May 2025
3,674,624
81,756
42,646
4,007
3,803,033



At 26 May 2024
3,783,190
121,000
50,663
8,722
3,963,575




The net book value of land and buildings may be further analysed as follows:


25 May
26 May
2025
2024
£
£

Freehold
3,661,379
3,768,758

Short leasehold
13,245
14,433

3,674,624
3,783,191


Page 26

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

           12.Tangible fixed assets (continued)


Company









Land and Buildings
Office equipment
Total

£
£
£

Cost or valuation


At 27 May 2024
33,276
106,230
139,506



At 25 May 2025

33,276
106,230
139,506



Depreciation


At 27 May 2024
18,051
106,230
124,281



At 25 May 2025

18,051
106,230
124,281



Net book value



At 25 May 2025
15,225
-
15,225



At 26 May 2024
15,225
-
15,225





The net book value of land and buildings may be further analysed as follows:


25 May
26 May
2025
2024
£
£

Freehold
15,225
15,225

15,225
15,225


Page 27

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

13.


Fixed asset investments

Company








Investments in subsidiary companies

£



Cost or valuation


At 27 May 2024
2,645,317



At 25 May 2025
2,645,317





Direct subsidiary undertakings


The following were direct subsidiary undertakings of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

TFDG Limited
United Kingdom
Dormant
Ordinary 'A'  and 'B'
100
The Fat Duck Limited
United Kingdom
Restaurant
Ordinary
100
The Hinds Head Limited
United Kingdom
Public house
Ordinary
100
Snail Porridge Limited
United Kingdom
Television programming
Ordinary
100
Tapestry Management Limited
United Kingdom
Management consultancy
Ordinary
100
SL6 Appliances Limited
United Kingdom
Design of small kitchen appliances
Ordinary
100
Triple Cooked Chips Limited
United Kingdom
Intermediate holding company
Ordinary
60
SL6 Investments Limited
United Kingdom
Dormant
Ordinary
100
Breton Crust Limited
United Kingdom
Dormant
Ordinary
100
Heston Blumenthal Developments Limited
United Kingdom
Dormant
Ordinary
100
Heston Blumenthal Studios Limited
United Kingdom
Dormant
Ordinary
100

Page 28

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

Indirect subsidiary undertakings


The following were indirect subsidiary undertakings of the Company:

Name

Registered office

Principal activity

Class of shares

Holding

FD Experimental Kitchen Limited
United kingdom
Dormant
Ordinary
100%
Blue Mentality Limited
United Kingdom
Dormant
Ordinary
60%
Nature By Heston
United Kingdom
Dormant
Limited by guarantee
100%
Human Nature By Heston Limited
United Kingdom
Dormant
Ordinary
100%
Human Nature by HB Limited
United Kingdom
Dormant
Ordinary
100%
Human Nature By Heston Blumenthal Limited
United Kingdom
Dormant
Ordinary
100%


14.


Stocks

Group
25 May
Group
26 May
2025
2024
£
£

Raw materials and consumables
1,171,424
1,289,342

1,171,424
1,289,342



15.


Debtors

Group
25 May
Group
26 May
Company

25 May
Company
26 May
2025
2024
2025
2024
£
£
£
£



Trade debtors
103,706
101,321
24,182
24,241

Amounts owed by group undertakings
4,534
-
2,901,998
2,858,679

Other debtors
7,236
74,122
7,344
7,344

Prepayments and accrued income
152,663
305,116
24,573
144,500

Deferred taxation
30,208
29,928
-
-

298,347
510,487
2,958,097
3,034,764


Page 29

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

16.


Cash and cash equivalents

Group
25 May
Group
26 May
Company
25 May
Company
26 May
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
203,932
697,605
-
-

Less: bank overdrafts
(467,897)
(806,091)
(467,897)
(806,091)

(263,965)
(108,486)
(467,897)
(806,091)



17.


Creditors: Amounts falling due within one year

Group
25 May
Group
26 May
Company
25 May
Company
26 May
2025
2024
2025
2024
£
£
£
£

Bank overdrafts
467,897
806,091
467,897
806,091

Bank loans
882,510
135,450
-
-

Trade creditors
937,607
1,050,080
277,594
215,466

Amounts owed to group undertakings
3,045,003
2,127,441
6,065,212
3,871,179

Corporation tax
7,332
5,147
5,147
5,147

Other taxation and social security
741,147
1,674,313
198,263
1,582,250

Other creditors
687,107
644,411
48,005
41,814

Accruals and deferred income
1,779,389
1,376,530
140,097
169,699

8,547,992
7,819,463
7,202,215
6,691,646


Page 30

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

18.


Creditors: Amounts falling due after more than one year

Group
25 May
Group
26 May
2025
2024
£
£

Bank loans
1,436,260
1,571,710

1,436,260
1,571,710



The following liabilities were secured:
Group
25 May
Group
26 May
2025
2024
£
£


Bank loans
2,318,770
1,707,160

2,318,770
1,707,160

Details of security provided:

The bank loans are secured by a first legal charges over all group properties and  unlimited  guarantees  from  various  group companies.
The other loan is secured by a charge over  wine stock of £747,060.

The group currently has two bank loans which were taken out in the previous period.,
One for £680,000 which is repayable at the end of 10 years with interest being charged at 3% over bank base rate.
The other bank loan, originally for £1,354,496, is repayable monthly over 10 years, with interest being charged at 3% over bank base rate.
Post year end both loans have been refinanced via an external refinancing agreement with Como Holdings Limited.

Page 31

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

19.


Loans


Analysis of the maturity of loans is given below:


Group
25 May
Group
26 May
2025
2024
£
£

Amounts falling due within one year

Bank loans
882,510
135,450


882,510
135,450

Amounts falling due 1-2 years

Bank loans
135,450
135,450


135,450
135,450

Amounts falling due 2-5 years

Bank loans
406,349
406,349


406,349
406,349

Amounts falling due after more than 5 years

Bank loans
894,461
1,029,911

894,461
1,029,911

2,318,770
1,707,160



20.


Deferred taxation


Group



2025
2024


£

£






At beginning of year
29,928
10,370


Utilised in year
280
19,558



At end of year
30,208
29,928

Page 32

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025
 
20.Deferred taxation (continued)

Company


2025
2024






At end of year
-
-
The deferred tax asset is made up as follows:

Group
25 May
Group
26 May
2025
2024
£
£

Accelerated capital allowances
30,208
29,928

30,208
29,928


21.


Share capital

25 May
26 May
2025
2024
£
£
Allotted, called up and fully paid



100,000 (2024 - 100,000) Ordinary shares of £1 each
100,000
100,000



22.


Reserves

Profit and loss account

The profit and loss accounts represent cumulative profits and losses,net of dividends and other adjustments.


23.


Contingent liabilities

The company has provided unlimited guarantees in respect of bank loans to group companies. At the balance sheet date the loans totalled £1,571,710 (2024: £1,707,160).


24.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group  in an independently administered fund. The pension cost charge represents contributions payable by the Group  to the fund and amounted to £71,571 (2024 - £69,249) . Contributions totalling £14,632 (2024 - £16,202) were payable to the fund at the balance sheet date and are included in creditors.

Page 33

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

25.


Commitments under operating leases

At 25 May 2025 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
25 May
Group
26 May
Company
25 May
Company
26 May
2025
2024
2025
2024
£
£
£
£

Not later than 1 year
118,350
127,100
17,500
26,250

Later than 1 year and not later than 5 years
306,367
352,267
-
17,500

Later than 5 years
126,788
199,238
-
-

551,505
678,605
17,500
43,750


26.


Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.
Amounts due to entities with control, joint control or significant influence over the entity were £3,040,469  (2024:£2,127,441)
Amounts due to entities over which the entity has control, joint control or significant influence totalled £104 (2024: £104).
Purchases from entities that provide key management personnel services to the entity were £214,092 (2024 :£508,434).
All the balances due are unsecured, interest free and repayable on demand.
Purchases of services from related parties were undertaken in the normal course of business with payments being made on normal commercial terms.


27.


Subsidiary Companies Exemption

The following companies are exempt from the requirement to be audited by virtue of Section 479A of The Companies Act 2006.
Snail Porridge Limited (Registered Number 5419823)
FD Experimental Kitchen (Registered Number 5736613)
SL6 Appliances Limited (Registered Number 7039118)
Tapestry Management Limited (Registered Number 6431636) 


28.


Post balance sheet events

On March 26th 2026 SL6 Ltd entered a convertible loan agreement with Como Holdings (UK) Ltd.  THe company also agreed a capitalisation of debt owed to Cape Proprietary Inc where £2,900,000 of debt has been converted into ordinary shares.  
These events are considered to be post balance sheet non-adjusting events by the directors. 

Page 34

 
SL 6 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 25 MAY 2025

29.


Controlling party

The immediate parent company is Cape Proprietary Inc, which is incorporated in Nevis and the ultimate parent company is Lowenthal Corporation Limited, which is incorporated in the Isle of Man.


Page 35