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Registered number: 10931646 KIPFERL RESTAURANT GROUP LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
KIPFERL RESTAURANT GROUP LTD REGISTERED NUMBER: 10931646 BALANCE SHEET AS AT 30 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 200 |  | 200
|  |  | 200 |  | 200
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 99,351 |  | 100,101 |
|  | 99,351 |  | 100,101 |
Creditors: amounts falling due within one year | 6 | (1,051) |  | (901) |
Net current assets |  |  | 98,300 |  | 99,200
Total assets less current liabilities |  |  | 98,500 |  | 99,400
Net assets |  |  | 98,500 |  | 99,400
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,674 |  | 1,674
Share premium account |  |  | 103,759 |  | 103,759
Profit and loss account |  |  | (6,933) |  | (6,033)
|  |  | 98,500 |  | 99,400
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Page 1
KIPFERL RESTAURANT GROUP LTD REGISTERED NUMBER: 10931646 BALANCE SHEET (CONTINUED) AS AT 30 DECEMBER 2025
................................................ Hubert Zanier
Director
Date: 11 August 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
KIPFERL RESTAURANT GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
1. | General information
Kipferl Restaurant Group Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below: Registered number: 10931646 Registered office: 20 Camden Passage, London, England, N1 8ED 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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | 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.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
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KIPFERL RESTAURANT GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 31 December 2024 | 200
| At 30 December 2025 | 200
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 99,351 | 100,101
|  | 99,351 | 100,101
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,051 | 901
|  | 1,051 | 901
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