REGISTERED NUMBER: 09393673 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REAL PATISSERIE (CHURCH ROAD) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A D Gourlay

REGISTERED OFFICE:

Units 11-13

Grange Road Industrial Estate

Southwick

Brighton

West Sussex

BN42 4EN

REGISTERED NUMBER:

09393673 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

5,096

8,868

CURRENT ASSETS

Stocks

4

825

750

Debtors

5

15,984

15,792

Cash at bank and in hand

45,437

24,041

62,246

40,583

CREDITORS

Amounts falling due within one year

6

256,590

269,244

NET CURRENT LIABILITIES

(194,344

)

(228,661

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(189,248

)

(219,793

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(189,348

)

(219,893

)

(189,248

)

(219,793

)

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 10 September 2026 and were signed by:

A D Gourlay - Director

1.	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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Tangible fixed assets

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

Improvements to property

-

20% straight line

Plant and machinery

-

20% straight line

Computer equipment

-

20% straight line

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

3.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

32,415

94,035

630

127,080

DEPRECIATION

At 1 January 2025

31,869

86,030

313

118,212

Charge for year

110

3,536

126

3,772

At 31 December 2025

31,979

89,566

439

121,984

NET BOOK VALUE

At 31 December 2025

436

4,469

191

5,096

At 31 December 2024

546

8,005

317

8,868

4.

STOCKS

2025

2024

£

£

Stocks

825

750

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

287

150

Other debtors

8,029

6,250

Accrued income

-

1,736

Prepayments

7,668

7,656

15,984

15,792

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

64,641

69,691

Amounts owed to group undertakings

163,365

185,317

Social security and other taxes

3,525

2,770

VAT

1,100

1,220

Other creditors

16,737

808

Accrued expenses

7,222

9,438

256,590

269,244

7.	ULTIMATE CONTROLLING PARTY

The controlling party is A D Gourlay.

This was by virtue of his holding in the parent company which owns 100% of this company's share capital.

8.	ACCOUNTING BASIS

As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. As at the year end the current liabilities exceeded current assets by £194,344.

The validity of this basis depends upon the continued support of the Real Patisserie Group. The director confirms that they will give the required support.