Company No: 16115844 (England and Wales)

Contents

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

DIRECTORS	Lynsey Noble (Appointed 23 December 2024)
	Zoe Plummer (Appointed 03 December 2024, Resigned 18 December 2024)
	Zoe Plummer (Appointed 23 December 2024)
	Stephen Martin Wing (Appointed 03 December 2024)

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

COMPANY NUMBER

16115844 (England and Wales)

ACCOUNTANT	D Inglis Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	30.04.2026
		£
Fixed assets
Investments	4	4,133,522
		4,133,522
Creditors: amounts falling due within one year	5	( 299,150)
Net current liabilities		(299,150)
Total assets less current liabilities		3,834,372
Creditors: amounts falling due after more than one year	6	( 3,000,148)
Net assets		834,224
Reserves
Profit and loss account		834,224
Total reserves		834,224

For the financial period 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 members have not required the Company to obtain an audit of its financial statements for the financial period 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 Trustees Limited (registered number: 16115844) were approved and authorised for issue by the Board of Directors on 27 August 2026. They were signed on its behalf by:

Zoe Plummer Director

1. Accounting policies

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

General information and basis of accounting

Ambiente Tapas Trustees Limited (the Company) is a private company, limited by guarantee, 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 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.

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Period from 03.12.2024 to 30.04.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	3

4. Fixed asset investments

Investments in subsidiaries

	30.04.2026
	£
Cost
At 03 December 2024	0
Additions	4,133,522
At 30 April 2026	4,133,522
Carrying value at 30 April 2026	4,133,522

5. Creditors: amounts falling due within one year

	30.04.2026
	£
Other creditors	299,150

6. Creditors: amounts falling due after more than one year

	30.04.2026
	£
Other creditors	3,000,148

There are no amounts included above in respect of which any security has been given by the small entity.

7. Liability of members

The members of the Ambiente Tapas Trustees Limited have undertaken to contribute a sum not exceeding £1 each to meet the liabilities of the Company if it should be wound up.