Root Restaurants (Wells) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14217667

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		14,510		15,385
Tangible Assets	5		69,720		78,563

			84,230		93,948
CURRENT ASSETS
Stocks	6	8,923		5,703
Debtors	7	30,054		5,640
Cash at bank and in hand		36,726		46,607

		75,703		57,950
Creditors: Amounts Falling Due Within One Year	8	(177,888 )		(155,468 )

NET CURRENT ASSETS (LIABILITIES)			(102,185 )		(97,518 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(17,955 )		(3,570 )

NET LIABILITIES			(17,955 )		(3,570 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(18,055 )		(3,670 )

SHAREHOLDERS' FUNDS			(17,955)		(3,570)

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Root Restaurants (Wells) Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Josh Eggleton

Director

27/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Root Restaurants (Wells) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14217667 . The registered office is Herons Green Farm, Compton Martin, Bristol, BS40 6NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% Straight Line
Plant & Machinery	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2025: 15)

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Root Restaurants (Wells) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	17,500

As at 31 January 2026	17,500

Amortisation
As at 1 February 2025	2,115
Provided during the period	875

As at 31 January 2026	2,990

Net Book Value
As at 31 January 2026	14,510

As at 1 February 2025	15,385

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 February 2025	25,563	69,281	11,965	106,809
Additions	-	914	-	914

As at 31 January 2026	25,563	70,195	11,965	107,723

Depreciation
As at 1 February 2025	3,089	21,922	3,235	28,246
Provided during the period	1,278	7,169	1,310	9,757

As at 31 January 2026	4,367	29,091	4,545	38,003

Net Book Value
As at 31 January 2026	21,196	41,104	7,420	69,720

As at 1 February 2025	22,474	47,359	8,730	78,563

6. Stocks

	2026	2025
	£	£
Materials	8,923	5,703

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Root Restaurants (Wells) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	782	640
Other debtors	-	5,000
Amounts owed by related parties	29,272	-

	30,054	5,640

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	16,707	13,552
Other taxes and social security	60,145	35,644
VAT	24,286	23,558
Net wages	25,176	23,601
Other creditors	1,210	1,187
Accruals and deferred income	3,935	3,400
Amounts owed to related parties	46,429	54,526

	177,888	155,468

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

At the year end, the company was owed £29,272 (2025: £Nil) from a company with common directors.

At the year end, the company owed £46,429 (2025: £54,526) to a company under common control.

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