WATERSIDE CAFE & BISTRO LTD


Directors	GOGLIORMELLA, Maria Soledad
	SANCHEZ, Tomas Agustin


Registered Address	Waterside Cafe
	Kent View
	Kendal
	LA9 4DZ


Registered Number	16104940 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025
		£	£
Fixed assets
Intangible assets	3		44,350
Tangible assets	4		9,091
			53,441
Current assets
Stocks		6,210
Debtors		1,083
Cash at bank and on hand		28,696
		35,989
Creditors amounts falling due within one year		(13,099)
Net current assets (liabilities)			22,890
Total assets less current liabilities			76,331
Creditors amounts falling due after one year			(75,773)
Net assets			558
Capital and reserves
Called up share capital			100
Profit and loss account			458
Shareholders' funds			558

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2026, and are signed on its behalf by:

GOGLIORMELLA, Maria Soledad
Director
Registered Company No. 16104940

WATERSIDE CAFE & BISTRO LTD

Notes to the Financial Statements
for the period ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025
	Average number of employees during the year	8

3.	Intangible assets

		Total
		£
	Cost or valuation
	Additions	47,518
	At 30 November 25	47,518
	Amortisation and impairment
	Charge for year	3,168
	At 30 November 25	3,168
	Net book value
	At 30 November 25	44,350
	At 26 November 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	11,995
	At 30 November 25	11,995
	Depreciation and impairment
	Charge for year	2,904
	At 30 November 25	2,904
	Net book value
	At 30 November 25	9,091
	At 26 November 24	-