REGISTERED NUMBER: 14553196 (England and Wales)

Causeway Edinburgh Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R F McKinnon

SECRETARY:

Mr R F McKinnon

REGISTERED OFFICE:

20-22 Wenlock Road

London

N1 7GU

REGISTERED NUMBER:

14553196 (England and Wales)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

The Royal Bank of Scotland Plc

Cartsdyke Avenue

Cartsdyke East

PA15 1EF

FIXED ASSETS

Intangible assets

4

4,000

15,000

Tangible assets

5

13,670

13,698

17,670

28,698

CURRENT ASSETS

Stocks

3,757

2,683

Debtors

6

2,416

2,552

Cash at bank and in hand

22,858

17,787

29,031

23,022

CREDITORS

Amounts falling due within one year

7

66,842

81,418

NET CURRENT LIABILITIES

(37,811

)

(58,396

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(20,141

)

(29,698

)

CREDITORS

Amounts falling due after more than one year

8

-

547

NET LIABILITIES

(20,141

)

(30,245

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(20,142

)

(30,246

)

SHAREHOLDERS' FUNDS

(20,141

)

(30,245

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2026 and were signed by:

Mr R F McKinnon - Director

1.	STATUTORY INFORMATION

Causeway Edinburgh Limited 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 and revenue recognition

Turnover, which represents net invoiced sales of goods, is recognised at the point when the food and drink is served to the customer.

Intangible assets

Lease premium are being amortised evenly over their estimated useful life of 4 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

20,000

Disposals

(12,000

)

At 31 December 2025

8,000

AMORTISATION

At 1 January 2025

5,000

Eliminated on disposal

(1,000

)

At 31 December 2025

4,000

NET BOOK VALUE

At 31 December 2025

4,000

At 31 December 2024

15,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

24,551

Additions

7,452

At 31 December 2025

32,003

DEPRECIATION

At 1 January 2025

10,853

Charge for year

7,480

At 31 December 2025

18,333

NET BOOK VALUE

At 31 December 2025

13,670

At 31 December 2024

13,698

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

4,990

DEPRECIATION

At 1 January 2025

2,496

Charge for year

1,248

At 31 December 2025

3,744

NET BOOK VALUE

At 31 December 2025

1,246

At 31 December 2024

2,494

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,416

2,552

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

547

1,642

Trade creditors

851

564

Taxation and social security

6,956

5,280

Other creditors

58,488

73,932

66,842

81,418

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

-

547

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

547

1,642

Between one and five years

-

547

547

2,189

Non-cancellable

operating leases

2025

2024

£

£

Within one year

7,250

7,250

Between one and five years

1,817

9,067

9,067

16,317

10.	RELATED PARTY DISCLOSURES

During the year, the director's current account was adjusted for the overprovision of £12,000 lease premium in 2024. During the year, the director paid expenses totalling £468 (2024: £12,468) on behalf of the company. The balance of £53,978 (2024: £65,510) was due to the director at 31 December 2025. The balance is interest free, unsecured and repayable on demand.

11.	POST BALANCE SHEET EVENTS

The company ceased trading on 14 July 2026.