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Company No: 06209010 (England and Wales)

# AMBIENTE TAPAS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2026
Pages for filing with the registrar

AMBIENTE TAPAS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2026

Contents

AMBIENTE TAPAS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 April 2026
AMBIENTE TAPAS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 April 2026

DIRECTORS | Jonathan Cliff
| Robert Scott-South
| Timothy Charles Sinclair

REGISTERED OFFICE | Ambiente Tapas Green Lane Trading Estate
| Clifton
| York
| YO30 5PY
| United Kingdom

COMPANY NUMBER | 06209010 (England and Wales)

ACCOUNTANT | Inglis Chartered Accountants
| Wellington House
| Aviator Court
| Clifton Moor
| York
| YO30 4UZ

AMBIENTE TAPAS LIMITED

## BALANCE SHEET

As at 30 April 2026
AMBIENTE TAPAS LIMITED

## BALANCE SHEET (continued)

As at 30 April 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 440,572 |  | 377,943
|  | 440,572 |  | 377,943
Current assets |  |  |  |
Stocks | 4 | 95,733 |  | 77,367
Debtors | 5 | 143,459 |  | 119,990
Cash at bank and in hand | 6 | 644,642 |  | 841,422
|  | 883,834 |  | 1,038,779
Creditors: amounts falling due within one year | 7 | ( 1,066,041) |  | ( 1,104,559)
Net current liabilities |  | (182,207) |  | (65,780)
Total assets less current liabilities |  | 258,365 |  | 312,163
Provision for liabilities | 8, 9 | ( 110,143) |  | ( 62,974)
Net assets |  | 148,222 |  | 249,189
Capital and reserves |  |  |  |
Called-up share capital | 10 | 99,002 |  | 99,002
Profit and loss account |  | 49,220 |  | 150,187
Total shareholder's funds |  | 148,222 |  | 249,189

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Ambiente Tapas Limited (registered number: 06209010) were approved and authorised for issue by the Board of Directors on 04 August 2026. They were signed on its behalf by:

Timothy Charles Sinclair Director |  | Jonathan Cliff Director
Robert Scott-South Director |

AMBIENTE TAPAS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2026
AMBIENTE TAPAS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Ambiente Tapas Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ambiente Tapas Green Lane Trading Estate, Clifton, York, YO30 5PY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
| 25 % reducing balance
Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 139 |  | 145

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 May 2025 | 344,802 |  | 1,223,324 |  | 1,568,126
Additions | 77,857 |  | 74,152 |  | 152,009
Disposals | ( 640) |  | ( 22,325) |  | ( 22,965)
At 30 April 2026 | 422,019 |  | 1,275,151 |  | 1,697,170
Accumulated depreciation |  |  |  |  |
At 01 May 2025 | 240,113 |  | 950,070 |  | 1,190,183
Charge for the financial year | 8,510 |  | 74,785 |  | 83,295
Disposals | 0 |  | ( 16,880) |  | ( 16,880)
At 30 April 2026 | 248,623 |  | 1,007,975 |  | 1,256,598
Net book value |  |  |  |  |
At 30 April 2026 | 173,396 |  | 267,176 |  | 440,572
At 30 April 2025 | 104,689 |  | 273,254 |  | 377,943

#### 4. Stocks

| 2026 |  | 2025
| £ |  | £
Stocks | 95,733 |  | 77,367

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 0 |  | 38,945
Prepayments | 129,851 |  | 78,120
Other debtors | 13,608 |  | 2,925
| 143,459 |  | 119,990

#### 6. Cash and cash equivalents

| 2026 |  | 2025
| £ |  | £
Cash at bank and in hand | 644,642 |  | 841,422

#### 7. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 387,989 |  | 325,095
Amounts owed to directors | 5,493 |  | 137
Accruals | 307,012 |  | 385,118
Taxation and social security | 304,046 |  | 324,218
Other creditors | 61,501 |  | 69,991
| 1,066,041 |  | 1,104,559

#### 8. Provision for liabilities

| 2026 |  | 2025
| £ |  | £
Deferred tax | 110,143 |  | 62,974

#### 9. Deferred tax

| 2026 |  | 2025
| £ |  | £
At the beginning of financial year | ( 62,974) |  | ( 51,007)
Charged to the Statement of Income and Retained Earnings | ( 47,169) |  | ( 11,967)
At the end of financial year | ( 110,143) |  | ( 62,974)

#### 10. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
99,002 Ordinary shares of £ 1.00 each | 99,002 |  | 99,002