REGISTERED NUMBER: 14795281 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Fair Restaurante Poynton Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTORS:

Mr E Carci

Mrs L V Carci

REGISTERED OFFICE:

13A Fountain PI

Poynton

Stockport

SK12 1QX

REGISTERED NUMBER:

14795281 (England and Wales)

ACCOUNTANTS:

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

FIXED ASSETS

Tangible assets

4

114,642

111,888

CURRENT ASSETS

Stocks

12,201

12,845

Debtors

5

88,172

29,466

Cash at bank and in hand

102,957

114,953

203,330

157,264

CREDITORS

Amounts falling due within one year

6

(130,956

)

(115,485

)

NET CURRENT ASSETS

72,374

41,779

TOTAL ASSETS LESS CURRENT LIABILITIES

187,016

153,667

PROVISIONS FOR LIABILITIES

7

(28,660

)

-

NET ASSETS

158,356

153,667

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

158,256

153,567

158,356

153,667

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 22 October 2026 and were signed on its behalf by:

Mr E Carci - Director

1.	STATUTORY INFORMATION

Fair Restaurante Poynton Ltd 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.

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.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer 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.

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 23 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

100,873

26,667

8,883

3,437

139,860

Additions

-

16,203

11,352

3,859

31,414

At 30 April 2026

100,873

42,870

20,235

7,296

171,274

DEPRECIATION

At 1 May 2025

20,175

5,333

1,777

687

27,972

Charge for year

16,139

7,508

3,691

1,322

28,660

At 30 April 2026

36,314

12,841

5,468

2,009

56,632

NET BOOK VALUE

At 30 April 2026

64,559

30,029

14,767

5,287

114,642

At 30 April 2025

80,698

21,334

7,106

2,750

111,888

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Payment on account

1,803

3

Related party

86,369

29,463

88,172

29,466

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

13,465

46,376

Tax

47,699

33,451

Social security and other taxes

12,278

6,619

Pension payable

1,150

354

VAT

48,565

24,860

Other creditors

226

-

Shareholder loan account

-

249

Directors' current accounts

569

252

Accrued expenses

7,004

3,324

130,956

115,485

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

28,660

-

Deferred

tax

£

Accelerated capital allowances

28,660

Balance at 30 April 2026

28,660

8.

RESERVES

Retained

earnings

£

At 1 May 2025

153,567

Profit for the year

120,689

Dividends

(116,000

)

At 30 April 2026

158,256

9.	OTHER FINANCIAL COMMITMENTS

the company had outstanding commitments in respect of operating leases as at 30th April 2026 of £84,332 (2025: £107,332).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Mr E Carci

Balance outstanding at start of year

(252

)

-

Amounts advanced

245,639

108,602

Amounts repaid

(245,671

)

(108,854

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(284

)

(252

)

Mrs L V Carci

Balance outstanding at start of year

(249

)

-

Amounts advanced

60,305

33,236

Amounts repaid

(60,340

)

(33,485

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(284

)

(249

)

11.	RELATED PARTY DISCLOSURES

Fair Restaurant Cheadle Ltd

A company where Mr E Carci and Mrs L V Carci are shareholders.

2026

2025

£

£

Amount due from related party at the balance sheet date

36,369

41,963

Elka Investments Ltd

A company where Mr E Carci and Mrs L V Carci are shareholders.

2026

2025

£

£

Amount due from related party at the balance sheet date

50,000

-

Cake Bistro Ltd

A company in which Mrs L V Carci is shareholder.

2026

2025

£

£

Amount due to related party at the balance sheet date

-

12,500

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fair Restaurante Poynton Ltd for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Fair Restaurante Poynton Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fair Restaurante Poynton Ltd and state those matters that we have agreed to state to the Board of Directors of Fair Restaurante Poynton Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fair Restaurante Poynton Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Fair Restaurante Poynton Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fair Restaurante Poynton Ltd. You consider that Fair Restaurante Poynton Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fair Restaurante Poynton Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

Date: .............................................