BATEMAN STREET RESTAURANTS LTD


Director	THEODORAKAKOS, Yannis


Registered Address	21 Bateman Street
	London
	W1D 3AL


Registered Number	08075660 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		613
Tangible assets	4		20,593		29,958
			20,593		30,571
Current assets
Stocks		7,315		7,315
Debtors	5	40,107		39,543
Cash at bank and on hand		9,895		5,523
		57,317		52,381
Creditors amounts falling due within one year	6	(2,241,011)		(2,164,135)
Net current assets (liabilities)			(2,183,694)		(2,111,754)
Total assets less current liabilities			(2,163,101)		(2,081,183)
Provisions for liabilities			(6,320)		(5,808)
Net assets			(2,169,421)		(2,086,991)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(2,169,422)		(2,086,992)
Shareholders' funds			(2,169,421)		(2,086,991)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 17 September 2026, and are signed on its behalf by:

THEODORAKAKOS, Yannis
Director
Registered Company No. 08075660

BATEMAN STREET RESTAURANTS LTD

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Leasehold Property - 10 years Plant and machinery - 25% on cost Fixtures and fittings - 25% on cost Office equipment - 25% on cost

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Leasehold Property - 10 years
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Office equipment - 25% on cost

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		10

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 June 24	8,000
	At 31 May 25	8,000
	Amortisation and impairment
	At 01 June 24	7,387
	Charge for year	613
	At 31 May 25	8,000
	Net book value
	At 31 May 25	-
	At 31 May 24	613

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 24	650,045
	Additions	619
	At 31 May 25	650,664
	Depreciation and impairment
	At 01 June 24	620,087
	Charge for year	9,984
	At 31 May 25	630,071
	Net book value
	At 31 May 25	20,593
	At 31 May 24	29,958

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,382	198
Other debtors	17,444	23,815
Prepayments and accrued income	17,281	15,530
Total	40,107	39,543

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	51,416	37,160
Bank borrowings and overdrafts	3,500	-
Taxation and social security	18,262	20,920
Other creditors	2,146,674	2,093,091
Accrued liabilities and deferred income	21,159	12,964
Total	2,241,011	2,164,135