REGISTERED NUMBER: 13071084 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EDESIA RESTAURANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M H Bakr-Ibrahim

D M Moussa

REGISTERED OFFICE:

10-11 Park Place

Lower Ground Floor

London

SW1A 1LP

REGISTERED NUMBER:

13071084 (England and Wales)

ACCOUNTANTS:

Sage & Co

Chartered Accountants

40 High Street

Northwood

Middlesex

HA6 1BN

FIXED ASSETS

Tangible assets

4

555,495

87,484

CURRENT ASSETS

Stocks

5

22,427

14,050

Debtors

6

281,876

105,645

Cash at bank

143,697

89,016

448,000

208,711

CREDITORS

Amounts falling due within one year

7

2,547,899

1,382,417

NET CURRENT LIABILITIES

(2,099,899

)

(1,173,706

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,544,404

)

(1,086,222

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(1,544,405

)

(1,086,223

)

SHAREHOLDERS' FUNDS

(1,544,404

)

(1,086,222

)

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 24 September 2026 and were signed on its behalf by:

M H Bakr-Ibrahim - Director

1.	STATUTORY INFORMATION

Edesia Restaurants 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The financial statements have been prepared on a going concern basis. The parent company has confirmed that Edesia Restaurants Limited will continue to be supported financially for at least twelve months following the date of approval of these financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Revenue is recognised when food and beverages are sold.

Tangible fixed assets

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

Short leasehold

-

over period of lease

Fixtures and fittings

-

20% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

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.

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 30 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Office

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

37,703

31,216

60,393

129,312

Additions

394,514

30,797

100,439

525,750

At 31 December 2025

432,217

62,013

160,832

655,062

DEPRECIATION

At 1 January 2025

5,450

12,572

23,806

41,828

Charge for year

20,446

9,888

27,405

57,739

At 31 December 2025

25,896

22,460

51,211

99,567

NET BOOK VALUE

At 31 December 2025

406,321

39,553

109,621

555,495

At 31 December 2024

32,253

18,644

36,587

87,484

5.

STOCKS

2025

2024

£

£

Stocks

22,427

14,050

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,807

10,017

Other debtors

120,981

81,609

Prepayments and accrued income

144,088

14,019

281,876

105,645

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

414,164

146,890

Amounts owed to group undertakings

1,171,189

886,050

Social security and other taxes

174,667

21,647

Other creditors

289,455

251,624

Directors' current accounts

491,124

67,720

Accruals and deferred income

7,300

8,486

2,547,899

1,382,417

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	OTHER FINANCIAL COMMITMENTS

At the period end, the company had total commitments under operating leases over the remaining life of those leases of approximately £2,969,000 (2024: £1,614,250)