REGISTERED NUMBER: 09430663 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

GASTRONOMOUS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

SJ Davis

CH Wright

REGISTERED OFFICE:

8a Lower Grosvenor Place

London

SW1W 0EN

REGISTERED NUMBER:

09430663 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

3,146

3,297

CURRENT ASSETS

Debtors

5

182,954

298,549

Cash at bank

323,036

325,077

505,990

623,626

CREDITORS

Amounts falling due within one year

6

192,502

306,531

NET CURRENT ASSETS

313,488

317,095

TOTAL ASSETS LESS CURRENT LIABILITIES

316,634

320,392

CREDITORS

Amounts falling due after more than one year

7

(13,667

)

(17,667

)

PROVISIONS FOR LIABILITIES

(785

)

(823

)

NET ASSETS

302,182

301,902

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

302,082

301,802

SHAREHOLDERS' FUNDS

302,182

301,902

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

SJ Davis - Director

CH Wright - Director

1.	STATUTORY INFORMATION

Gastronomous 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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

33.33% on cost

Office equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

Cost

At 1 January 2025

7,808

8,416

16,224

Additions

-

2,593

2,593

Disposals

-

(1,124

)

(1,124

)

At 31 December 2025

7,808

9,885

17,693

Depreciation

At 1 January 2025

7,063

5,864

12,927

Charge for year

745

1,999

2,744

Eliminated on disposal

-

(1,124

)

(1,124

)

At 31 December 2025

7,808

6,739

14,547

Net book value

At 31 December 2025

-

3,146

3,146

At 31 December 2024

745

2,552

3,297

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

92,564

262,853

Other debtors

90,390

35,696

182,954

298,549

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,000

4,000

Trade creditors

25,039

27,425

Taxation and social security

99,028

183,620

Other creditors

64,435

91,486

192,502

306,531

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

13,667

17,667

8.	RELATED PARTY DISCLOSURES