REGISTERED NUMBER: 05529858 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REAL PATISSERIE (WESTERN ROAD) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms M D Dhont

A D Gourlay

REGISTERED OFFICE:

Unit 11-13 Grange Road Industrial Estate

Southwick

West Sussex

BN42 4EN

REGISTERED NUMBER:

05529858 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

4,113

6,833

CURRENT ASSETS

Stocks

5

1,073

975

Debtors

6

341,654

322,221

Cash at bank and in hand

50,725

29,449

393,452

352,645

CREDITORS

Amounts falling due within one year

7

98,028

98,779

NET CURRENT ASSETS

295,424

253,866

TOTAL ASSETS LESS CURRENT LIABILITIES

299,537

260,699

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

299,437

260,599

299,537

260,699

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 directors acknowledge their 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 Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

A D Gourlay - Director

1.	STATUTORY INFORMATION

Real Patisserie (Western Road) 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

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

Tangible fixed assets

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

Plant and machinery

-

20% straight line

Fixtures and fittings

-

25% straight line

Computer equipment

-

33.3% 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

75,670

2,405

1,069

79,144

DEPRECIATION

At 1 January 2025

70,770

485

1,056

72,311

Charge for year

2,106

601

13

2,720

At 31 December 2025

72,876

1,086

1,069

75,031

NET BOOK VALUE

At 31 December 2025

2,794

1,319

-

4,113

At 31 December 2024

4,900

1,920

13

6,833

5.

STOCKS

2025

2024

£

£

Stocks

1,073

975

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

331,175

315,633

Other debtors

2,337

2,133

Prepayments

8,142

4,455

341,654

322,221

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

64,556

85,911

Social security and other taxes

5,335

3,182

VAT

2,539

1,534

Other creditors

16,875

957

Directors' loan accounts

4,064

4,064

Accrued expenses

4,659

3,131

98,028

98,779

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, A D Gourlay maintained his loan to the company. As at 31 December 2025, the company owed him £4,064 (2024: £4,064). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9.	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.

10.	INTERCOMPANY TRANSACTIONS

During the year ended 31 December 2025, Real Patisserie (Western road) Ltd had the following intercompany balances.

% Holding

Intercompany

Trade Debtor

Trade Creditor

Balance

2024

£

£

£

£

£

Real Patisserie (Church Road) Ltd

100

79,060

-

-

79,060

80,073

Real Patisserie Limited

N/A

220,644

-

(38,629

)

182,015

143,627

Real Patisserie (Trafalgar Street) Ltd

100

23,769

-

-

23,769

23,291

Real Patisserie (Broadwater) Ltd

100

7,702

-

-

7,702

7,702

Total

331,175

-

(38,629

)

292,546

254,693

Real Patisserie Limited is a shareholder in Real Patisserie (Church Road) Ltd and Real Patisserie (Trafalgar Street) Ltd at the percentages shown above, and Real Patisserie (Western Road) Ltd at 100%. All outstanding amounts are interest free and repayable on demand.

During the year Real Patisserie Limited invoiced Real Patisserie (Western Road) Limited for an admin fee of £12,855 (2024: £12,852), management fee of £24,821 (2024: £22,006) and rent of £32,000 (2024:£17,250).