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Registered number: 11789340
Rest Bay Cafe Bar Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr E R Birtles
Mr P Booth
Ms A E Griffiths
Company Number 11789340
Registered Office 5 Springfield Close
Wenvoe
Cardiff
CF5 6DA
Accountants DW Accountancy Services
Chartered Certified Accountants
Tramshed Tech
Unit 3, Goodsheds Lofts
Hood Road
Barry
CF62 5QT
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Balance Sheet
Registered number: 11789340
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,244 91,367
80,244 91,367
CURRENT ASSETS
Stocks 5 6,000 5,000
Debtors 6 39,755 25,280
Cash at bank and in hand 139,761 169,226
185,516 199,506
Creditors: Amounts Falling Due Within One Year 7 (177,581 ) (189,854 )
NET CURRENT ASSETS (LIABILITIES) 7,935 9,652
TOTAL ASSETS LESS CURRENT LIABILITIES 88,179 101,019
Creditors: Amounts Falling Due After More Than One Year 8 - (1,919 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,900 ) (22,638 )
NET ASSETS 68,279 76,462
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 68,179 76,362
SHAREHOLDERS' FUNDS 68,279 76,462
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr E R Birtles
Director
13/09/2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Rest Bay Cafe Bar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11789340 . The registered office is 5 Springfield Close, Wenvoe, Cardiff, CF5 6DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied, other than where additional disclosure is required to show a true and fair view. The financial statements are prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised in the period to which it relates.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 28 (2025: 29)
28 29
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2025 271,401
Additions 11,165
Disposals (10,589 )
As at 31 March 2026 271,977
Depreciation
As at 1 April 2025 180,034
Provided during the period 18,551
Disposals (6,852 )
As at 31 March 2026 191,733
Net Book Value
As at 31 March 2026 80,244
As at 1 April 2025 91,367
5. Stocks
2026 2025
£ £
Stock 6,000 5,000
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 39,755 25,280
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 47,519 42,017
Bank loans and overdrafts - 10,283
Corporation tax 30,978 25,673
Other taxes and social security 35,549 35,839
Other creditors 63,535 76,042
177,581 189,854
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,919
9. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
10. Directors Advances, Credits and Guarantees
As at 31 March 2026, the balance owed to the company by the director, Mr P Booth, was £20,000 (2025: £nil). This loan is interest bearing at a rate of 5% and is included within other debtors - see note 6.
As at 31 March 2026, the balance owed by the company to the director, Ms A E Griffiths, was £21,000 (2025: £30,000). This loan is interest bearing at a rate of 5% and is included within other creditors - see note 7.
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