REGISTERED NUMBER: 09826635 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

URBAN BURGERS GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Kent

SECRETARY:

Mrs Z Kent

REGISTERED OFFICE:

First Floor

6 Durham Lane

Doncaster

DN3 3FE

REGISTERED NUMBER:

09826635 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

245,330

320,287

CURRENT ASSETS

Stocks

4,000

8,634

Debtors

5

247,950

264,674

Cash at bank and in hand

78,591

96,738

330,541

370,046

CREDITORS

Amounts falling due within one year

6

332,493

295,877

NET CURRENT (LIABILITIES)/ASSETS

(1,952

)

74,169

TOTAL ASSETS LESS CURRENT LIABILITIES

243,378

394,456

PROVISIONS FOR LIABILITIES

23,518

36,322

NET ASSETS

219,860

358,134

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

219,760

358,034

SHAREHOLDERS' FUNDS

219,860

358,134

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 director acknowledges his 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 director and authorised for issue on 24 September 2026 and were signed by:

Mr M Kent - Director

1.	STATUTORY INFORMATION

Urban Burgers Group 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Preparation of consolidated financial statements

The financial statements contain information about Urban Burgers Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Urban TopCo Ltd, Unit 4 Herten Triangle, Herten Way, Doncaster, South Yorkshire, DN4 7FW.

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 from the sale of food and drink is recognised at the point at which the goods are provided.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable as operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:-

Long leasehold improvements

- straight line over 10 years

Plant and machinery

- 33% reducing balance

Fixtures and fittings

- 33% reducing balance

Motor vehicles

- 33% reducing balance

Computer equipment

- 33% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is calculated using the first-in, first-out formula. Provision is made for obsolete and slow-moving stock where appropriate.

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 84 (2024 - 87 ) .

4.	TANGIBLE FIXED ASSETS

Long

Fixtures

leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 January 2025

229,257

408,010

75,538

Additions

-

458

-

At 31 December 2025

229,257

408,468

75,538

DEPRECIATION

At 1 January 2025

67,818

278,670

66,177

Charge for year

22,926

42,751

3,089

At 31 December 2025

90,744

321,421

69,266

NET BOOK VALUE

At 31 December 2025

138,513

87,047

6,272

At 31 December 2024

161,439

129,340

9,361

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

25,913

33,260

771,978

Additions

-

-

458

At 31 December 2025

25,913

33,260

772,436

DEPRECIATION

At 1 January 2025

17,418

21,608

451,691

Charge for year

2,804

3,845

75,415

At 31 December 2025

20,222

25,453

527,106

NET BOOK VALUE

At 31 December 2025

5,691

7,807

245,330

At 31 December 2024

8,495

11,652

320,287

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

118,542

323

Amounts owed by group undertakings

120,556

-

Other debtors

6,102

102,146

Urban Burgers Limited

-

137,067

Directors' current accounts

-

19,406

Prepayments and accrued income

2,750

5,732

247,950

264,674

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

167,630

138,672

Corporation tax

-

44,005

Social security and other taxes

24,327

20,516

VAT

131,879

84,887

Other creditors

2,263

2,847

Directors' current accounts

1,594

-

Accruals and deferred income

4,800

4,950

332,493

295,877

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

NIL

Ordinary

£1

-

100

90

A Ordinary

£1

90

-

10

B Ordinary

£1

10

-

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr M Kent

Balance outstanding at start of year

19,406

-

Amounts advanced

-

24,406

Amounts repaid

(19,406

)

(5,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

19,406

9.	RELATED PARTY DISCLOSURES

During the year, the company engaged in the following transactions with an entity under common control:

31.12.25

31.12.24

£

£

Amounts advanced from related parties

356,444

500,691

Amounts paid to related parties

339,933

679,079

Amounts due from related parties at the year end

120,556

137,067

Amounts due to related parties at the year end

-

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Urban TopCo Ltd.

The parent company's registered office address is;

Unit 4 Herten Triangle

Herten Way

Doncaster

South Yorkshire

DN4 7FW