REGISTERED NUMBER: 14419360 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

JOSEPHINE BISTRO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C F Bosi

C S Opp

REGISTERED OFFICE:

Studio I1C

Witan Studios

Witan Gate

Milton Keynes

Buckinghamshire

MK9 1EF

REGISTERED NUMBER:

14419360 (England and Wales)

ACCOUNTANTS:

Panton Accountancy Services Limited

Studio I1C

Witan Studios

Witan Gate

Milton Keynes

Buckinghamshire

MK9 1EF

FIXED ASSETS

Tangible assets

4

1,294,483

1,399,155

CURRENT ASSETS

Stocks

107,169

133,670

Debtors

5

898,719

927,479

Cash at bank and in hand

662,915

474,769

1,668,803

1,535,918

CREDITORS

Amounts falling due within one year

6

843,451

949,240

NET CURRENT ASSETS

825,352

586,678

TOTAL ASSETS LESS CURRENT LIABILITIES

2,119,835

1,985,833

CAPITAL AND RESERVES

Called up share capital

150

150

Share premium

1,999,850

1,999,850

Retained earnings

119,835

(14,167

)

2,119,835

1,985,833

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 26 August 2026 and were signed on its behalf by:

C F Bosi - Director

C S Opp - Director

1.	STATUTORY INFORMATION

Josephine Bistro 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.

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

-

14% on cost

Fixtures and fittings

-

14% on cost

Computer equipment

-

14% on cost

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.

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.

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 37 (2024 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

755,585

384,951

357,358

13,969

1,511,863

Additions

7,817

10,229

15,749

-

33,795

At 31 December 2025

763,402

395,180

373,107

13,969

1,545,658

DEPRECIATION

At 1 January 2025

25,186

45,310

40,582

1,630

112,708

Charge for year

30,380

55,087

51,045

1,955

138,467

At 31 December 2025

55,566

100,397

91,627

3,585

251,175

NET BOOK VALUE

At 31 December 2025

707,836

294,783

281,480

10,384

1,294,483

At 31 December 2024

730,399

339,641

316,776

12,339

1,399,155

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

898,719

927,479

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

391,575

646,440

Taxation and social security

183,387

115,530

Other creditors

268,489

187,270

843,451

949,240

7.	ULTIMATE CONTROLLING PARTY

There is no one individual controlling party.