Company No: 06209010 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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