Registration number: 15095759

LMA Restaurant Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 7

LMA Restaurant Ltd

Company Information

Director

S Allemann

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Auditor

Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

LMA Restaurant Ltd

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Stocks	5	68,813	86,483
Debtors	6	455,247	715,780
Cash at bank and in hand		791,148	498,378
		1,315,208	1,300,641
Creditors: Amounts falling due within one year	7	(4,340,827)	(3,720,322)
Net liabilities		(3,025,619)	(2,419,681)
Capital and reserves
Called up share capital		100	100
Retained earnings		(3,025,719)	(2,419,781)
Shareholders' deficit		(3,025,619)	(2,419,681)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of LMA Restaurant Ltd has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 4 August 2026
 

.........................................

S Allemann

Director

Company registration number: 15095759

LMA Restaurant Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the operation of a bar and restaurant.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 4 August 2026 was Darren Bond, who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Disclosure of long or short period

The comparatives to these financial statements relate to the 16 month period from 25 August 2023 to 31 December 2024, with the company opening its restaurant on 27 May 2024.

LMA Restaurant Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Going concern

The company made a loss in the period ended 31 December 2025 and had a deficiency of net assets at that date of £3,025,619.

The company operates La Maison Ani, a high end restaurant situated in Knightsbridge. Despite being the first period of trade and the company generating a gross profit, the initial start up costs of the restaurant La Maison Ani, has resulted in a significant net loss for the year. The directors believe LMA has established its reputation in the industry building a strong foundation for continued growth such that the company will generate profits in the foreseeable future.

The company primarily funds its working capital requirements through loans from group companies, which have advanced funds totalling £2,552,605 as at 31 December 2025.

No matters have been drawn to the attention of the director to suggest that this funding will not continue on acceptable terms in the future and the director believes that the company is well placed to manage its business risks successfully. The latest management accounts show the company has maintained strong gross profit margins in line with management expectations, as it continues to strengthen its position in the industry.

Management have prepared stress tested forecasts that indicate expected profitability before interest and the amortisation recharge of the restaurants fit out costs from a fellow subsidiary. These forecasts also indicate strong cash flows to support the directors assessment that the group will continue to meet it's liabilities for the foreseeable future.

On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of food, beverages and related services, net of value added tax, discounts, refunds and promotional allowances in the ordinary course of the company's activities.

Revenue from restaurant sales is recognised at the point control of the goods passes to the customers, which is generally when food and beverages are served or delivered to customers.

Amounts received in advance from customers for table booking deposits are recognised as deferred income until the date of the booking at which point it is released to revenue upon the completion of the table booking.

Service charges are recognised based on certain percentage of the food and beverage revenue.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that
future economic benefits will flow to the entity and specific criteria have been met for each of the company's
activities.

Tax

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 or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

LMA Restaurant Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4	Staff numbers

The average number of persons employed by the company during the year, was 113 (2024 - 54).

5

Stocks

	2025 £	2024 £
Stock	68,813	86,483

LMA Restaurant Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Debtors

	2025 £	2024 £
Trade debtors	208,436	371,083
Amounts owed by group undertakings	-	60,000
Other debtors	246,811	284,697
	455,247	715,780

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	918,621	844,006
Amounts owed to group undertakings	2,552,605	2,232,111
Taxation and social security	545,851	416,671
Accruals and deferred income	182,131	126,800
Other creditors	141,619	100,734
	4,340,827	3,720,322