REGISTERED NUMBER: 07001879 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

The Brasserie Bexley Village Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Charalambous

SECRETARY:

REGISTERED OFFICE:

4-6 Market Parade East Street

Bromley

Kent

BR1 1QN

REGISTERED NUMBER:

07001879 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

63,063

84,223

63,063

84,223

CURRENT ASSETS

Stocks

7,050

8,152

Debtors

6

217,781

305,222

Cash at bank and in hand

174,453

176,329

399,284

489,703

CREDITORS

Amounts falling due within one year

7

412,027

446,183

NET CURRENT (LIABILITIES)/ASSETS

(12,743

)

43,520

TOTAL ASSETS LESS CURRENT LIABILITIES

50,320

127,743

CREDITORS

Amounts falling due after more than one year

8

(21,254

)

(26,526

)

PROVISIONS FOR LIABILITIES

(9,711

)

(17,037

)

NET ASSETS

19,355

84,180

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

19,353

84,178

SHAREHOLDERS' FUNDS

19,355

84,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

D Charalambous - Director

1.	STATUTORY INFORMATION

The Brasserie Bexley Village Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

80,000

AMORTISATION

At 1 September 2024

and 31 August 2025

80,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

45,346

274,100

319,446

DEPRECIATION

At 1 September 2024

29,272

205,951

235,223

Charge for year

4,123

17,037

21,160

At 31 August 2025

33,395

222,988

256,383

NET BOOK VALUE

At 31 August 2025

11,951

51,112

63,063

At 31 August 2024

16,074

68,149

84,223

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

7,898

Other debtors

217,781

297,324

217,781

305,222

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

5,000

5,000

Trade creditors

118,243

86,669

Taxation and social security

208,331

156,379

Other creditors

80,453

198,135

412,027

446,183

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

21,254

26,526