Cambscuisine Group Limited

	Page
Strategic Report	1—2
Directors' Report	3—4
Independent Auditor's Report	5—8
Profit and Loss Account	9
Statement of Comprehensive Income	10
Balance Sheet	11
Statement of Changes in Equity	12
Cash Flow Statement	13
Notes to the Cash Flow Statement	14
Notes to the Financial Statements	15—23

The directors present their strategic report for the year ended 28 February 2025.

Review of the Business

Cambscuisine Group Limited operates a portfolio of restaurants and pubs in Cambridge and the surrounding villages. The business continues to focus on delivering high-quality food, drink and hospitality in characterful settings, with an emphasis on locally sourced produce and exceptional customer service.

During the year, the company achieved turnover of £12.5 million (2024: £10.5 million), representing growth of approximately 18%. This increase reflects strong trading across the estate, particularly in the city centre restaurants and destination pubs, supported by continued customer demand for premium casual dining experiences. Profit before taxation for the company increased to £896,883 (2024: £502,038), highlighting the impact of improved operational performance and effective cost control measures.

Other key profit indicators are as follows:-

	2025	2024
Gross profit margin	38.4%	37.2%
Operating profit margin	7.2%	4.6%
Net profit margin (post-tax)	5.2%	3.4%
EBITDA	£1,185,645	£734,716

The directors are pleased with the progress made in improving operational efficiencies, strengthening management teams and maintaining tight control over overheads. Investment continued during the year in refurbishing sites and enhancing kitchen and front-of-house facilities, ensuring the estate remains well positioned to meet customer expectations and deliver future growth.

The hospitality sector continues to face challenges from inflationary pressures, higher utility costs, and staffing shortages. The company has mitigated these risks through proactive pricing strategies, improved staff retention initiatives and ongoing supplier negotiations. The directors remain confident that the company’s strong brand reputation, loyal customer base and focus on quality will enable it to continue performing well in the year ahead.

Looking forward, the company will continue to explore selective opportunities for growth, both through further enhancement of existing sites and potential new openings, while maintaining a prudent approach to capital investment and cash management.

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Cambscuisine Group Limited

Strategic Report (continued)

For The Year Ended 28 February 2025

Principal Risks and Uncertainties

The company operates in the hospitality sector, which continues to face a number of challenges and uncertainties. The directors regularly review the principal risks affecting the business and have implemented strategies to mitigate their impact where possible.

Economic environment

The broader economic climate, including cost-of-living pressures and changes in consumer confidence, can affect discretionary spending on dining out. The company mitigates this risk by maintaining a diverse portfolio of sites, offering value-driven menus, and closely monitoring trading performance to enable swift operational responses to changing conditions.

Cost inflation

Rising costs of food, beverages, utilities and wages continue to exert pressure on margins. The Group actively manages supplier relationships, negotiates pricing where possible, and regularly reviews menu pricing to protect profitability while maintaining competitiveness.

Staffing and recruitment

The hospitality industry continues to experience challenges in recruiting and retaining skilled staff. The company mitigates this risk through strong staff engagement, competitive pay structures, training and development programmes, and clear progression opportunities to promote long-term retention.

Regulatory and compliance

The business is subject to a range of regulations including health and safety, licensing, employment law and food hygiene. Compliance is overseen by experienced management teams supported by external advisors where appropriate, with regular reviews to ensure adherence to all relevant legislation.

Operational risks

Operational risks such as supply chain disruption, loss of key sites or systems failure are managed through robust internal controls, insurance cover, and contingency planning. The Group also continues to invest in its infrastructure and technology to strengthen resilience.

Liquidity and financial risk

The company maintains strong cash controls and a prudent approach to debt. Regular forecasting and monitoring ensure that adequate financial resources are available to meet obligations and support ongoing investment.

The directors consider that, despite the continuing challenges in the hospitality sector, the company’s strong market position, financial discipline and experienced management team provide a sound platform for sustainable performance in the future.

On behalf of the board

Mr D P Anthony

Director

26 November 2025

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Cambscuisine Group Limited

Company No. 06377332

Directors' Report For The Year Ended 28 February 2025

Directors' Report

The directors present their report and the financial statements for the year ended 28 February 2025.

Principal Activity

The company's principal activity continues to be that of the operation of restaurants in Cambridge and the surrounding villages.

Dividends

The value of dividends paid amounted to £275,000 .

The directors recommended a final dividend of £NIL .

Directors

The directors who held office during the year were as follows:

Mr O T Thain

Mr D P Anthony

Mr J F Spragg

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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Cambscuisine Group Limited

Directors' Report (continued)

For The Year Ended 28 February 2025

Independent Auditors

The auditors, Thompson Taraz Rand Audit and Assurance Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr D P Anthony

Director

26 November 2025

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Independent Auditor's Report

to the Members of

Cambscuisine Group Limited

Independent Auditor's Report

Qualified opinion

We have audited the financial statements of Cambscuisine Group Limited for the year ended 28 February 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).

We were appointed as auditors after the beginning of the current financial year and were therefore unable to obtain

sufficient appropriate audit evidence regarding the opening balances as of 1 March 2024. As the opening balances

affect the determination of the results of operations, we were unable to determine whether adjustments might have

been necessary in respect of the results for the year ended 28 February 2025.

Basis for Qualified Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

The comparative figures for the yearend 28th February 2024 were unaudited as the company was audit exempt.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Cambscuisine Group Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made.
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 3—4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor's Report (continued)

to the Members of

Cambscuisine Group Limited

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement due to fraud, we considered the nature of the company’s operations, the control environment, and the industry in which it operates. We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant are the Companies Act 2006, UK tax legislation, employment law, health and safety and food hygiene regulations, and the financial reporting framework (FRS 102).

We assessed the susceptibility of the financial statements to material misstatement, including fraud and management override of controls. Audit procedures performed included:

Discussions with management regarding their assessment of the risk of fraud;
Reviewing accounting estimates for bias;
Reviewing food hygiene ratings to identify operational matters relevant to the financial statements
Testing journal entries and other adjustments for evidence of management override; and
Assessing the rationale for any significant or unusual transactions.

We also considered the risk of fraud in revenue recognition and management bias in the valuation of closing stock.

We made inquiries with management to understand whether there were any instances of non-compliance with laws-and regulations or whether they had any knowledge of actual, or suspected fraud. From the procedures performed we did not identify any matters relating to non-compliance with laws and regulation or matters in relation to fraud.

We evaluated directors and managements incentives and opportunities for fraudulent manipulation of the financial statements (including management override of controls) and determined the principal risks were related to the posting of manual journal entries, existence and valuation of stock and revenue recognition.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and. performed our audit in accordance with auditing standards; For example, the further· removed none compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standard would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Cambscuisine Group Limited

Andrew Rand BA FCA (Senior Statutory Auditor)

for and on behalf of Thompson Taraz Rand Audit and Assurance Limited , Statutory Auditor

28 November 2025

Thompson Taraz Rand Audit and Assurance Limited

10 Jesus Lane

Cambridge

CB5 8BA

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Cambscuisine Group Limited

Profit and Loss Account

For The Year Ended 28 February 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER	3	12,509,632	10,483,854
Cost of sales		(7,702,124 )	(6,584,920 )

GROSS PROFIT		4,807,508	3,898,934

Administrative expenses		(3,901,673 )	(3,416,790 )

OPERATING PROFIT	4	905,835	482,144
Loss on disposal of fixed asset investments		(36,885)	-
Other interest receivable and similar income	9	27,933	20,351
Interest payable and similar charges	10	-	(457 )

PROFIT BEFORE TAXATION		896,883	502,038
Tax on Profit	11	(238,562 )	(146,645 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		658,321	355,393

The notes on pages 14 to 23 form part of these financial statements.

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Cambscuisine Group Limited

Statement of Comprehensive Income

For The Year Ended 28 February 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	658,321	355,393
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	658,321	355,393

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Cambscuisine Group Limited

Balance Sheet

As At 28 February 2025

Balance Sheet

Registered number: 06377332

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	13		1,764,276		1,754,329
Investments	14		-		36,885

			1,764,276		1,791,214
CURRENT ASSETS
Stocks	15	117,045		115,938
Debtors	16	130,364		207,890
Cash at bank and in hand		1,130,349		615,470

		1,377,758		939,298
Creditors: Amounts Falling Due Within One Year	18	(1,858,032 )		(1,827,764 )

NET CURRENT ASSETS (LIABILITIES)			(480,274 )		(888,466 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,284,002		902,748

PROVISIONS FOR LIABILITIES
Deferred Taxation	19		(248,489 )		(250,556 )

NET ASSETS			1,035,513		652,192

CAPITAL AND RESERVES
Called up share capital	21		100		100
Profit and Loss Account			1,035,413		652,092

SHAREHOLDERS' FUNDS			1,035,513		652,192

On behalf of the board

Mr D P Anthony

Director

26 November 2025

The notes on pages 14 to 23 form part of these financial statements.

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Cambscuisine Group Limited

Statement of Changes in Equity

For The Year Ended 28 February 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 March 2023	100	496,699	496,799
Profit for the year and total comprehensive income	-	355,393	355,393

Dividends paid	-	(200,000)	(200,000)

As at 29 February 2024 and 1 March 2024	100	652,092	652,192


Profit for the year and total comprehensive income	-	658,321	658,321

Dividends paid	-	(275,000)	(275,000)

As at 28 February 2025	100	1,035,413	1,035,513

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Cambscuisine Group Limited

Cash Flow Statement

For The Year Ended 28 February 2025

Cash Flow Statement

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	1,142,655	331,845
Interest paid		-	(457 )
Tax paid		(90,952 )	(36,054 )

Net cash generated from operating activities		1,051,703	295,334

Cash flows from investing activities
Purchase of tangible assets		(289,757 )	(591,850 )
Proceeds from disposal of investment in subsidiary undertaking		36,885	-
Proceeds from disposal of other fixed asset investments		(36,885 )	-
Interest received		27,933	20,351

Net cash used in investing activities		(261,824 )	(571,499 )

Cash flows from financing activities
Equity dividends paid		(275,000 )	(200,000 )



Increase/(decrease) in cash and cash equivalents		514,879	(476,165 )
Cash and cash equivalents at beginning of year	2	615,470	1,091,635

Cash and cash equivalents at end of year	2	1,130,349	615,470

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Cambscuisine Group Limited

Notes to the Cash Flow Statement

For The Year Ended 28 February 2025

Notes to the Cash Flow Statement

1. Reconciliation of profit for the financial year to cash generated from operations

	2025	2024
	£	£
Profit for the financial year	658,321	355,393
Adjustments for:
Tax on profit	238,562	146,645
Interest expense	-	457
Interest income	(27,933 )	(20,351 )
Depreciation of tangible assets	279,810	252,572
Loss on disposal of fixed asset investments	36,885	-
Movements in working capital:
Increase in stocks	(1,107 )	(38,746 )
Decrease/(increase) in trade and other debtors	77,526	(86,176 )
Decrease in trade and other creditors	(119,409 )	(277,949 )

Net cash generated from operations	1,142,655	331,845

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	1,130,349	615,470

3. Analysis of changes in net funds

	As at 1 March 2024	Cash flows	As at 28 February 2025
	£	£	£
Cash at bank and in hand	615,470	514,879	1,130,349

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Cambscuisine Group Limited

Notes to the Financial Statements

For The Year Ended 28 February 2025

Notes to the Financial Statements

1. General Information

Cambscuisine Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06377332 . The registered office is The Crown and Punchbowl, High Street, Horningsea, Cambridge, Cambridgeshire, CB25 9JG.

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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis.

The directors have considered the company's current trading performance, cash flow forecasts and financing arrangements in assessing whether it is appropriate to adopt the going concern basis of accounting. Having considered a period of at least 12 months from the date of approval of these financial statements the company continues to operate profitably.

On this basis, and having regard to the company’s available resources, facilities and financial position, the directors consider that the company to have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

2.3. Significant judgements and estimations

In preparing these financial statements, the directors have made judgements and estimates that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses.

Judgements and estimates are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The significant judgements and key sources of estimation uncertainty that have the most significant effect on the amounts recognised in the financial statements are as follows:

1. Impairment of property, plant and equipment and right-of-use assets

The group reviews the carrying value of site assets, including restaurant fit-outs and right-of-use assets, for indicators of impairment. Estimating recoverable amounts involves assumptions about future site performance, forecast cash flows. A deterioration in trading performance or changes in cost structures could result in an impairment charge.

2. Depreciation and amortisation

Depreciation and amortisation are charged over estimated useful economic lives, which are based on management’s expectations of asset use, maintenance cycles and technological obsolescence. These estimates are reviewed annually. Changes in expected usage or refurbishment frequency could materially affect the depreciation charge.

3. Stock valuation

The valuation of inventories (mainly food and drink) requires estimates for net realisable value and potential obsolescence. This is based on current selling prices, wastage levels and expected turnover. Management believes the carrying value appropriately reflects recoverable amounts at the balance sheet date.

4. Deferred tax

Deferred tax balances are recognised where it is probable that future taxable profits will be available against which temporary differences can be utilised. Estimating recoverability requires assumptions about future profitability and timing of reversal of temporary differences.

5. Holiday pay accrual

The group recognises liabilities for accrued holiday pay at the balance sheet date. The calculation involves estimates of outstanding entitlement, pay rates, and timing of leave taken. Actual amounts payable may differ from those accrued.

2.4. 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.

Turnover represents food and beverage sales and other revenue including rental of dining pods. Food and beverage income is recognised when served, and dining pod income is recognised at the date of use.

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.5. 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 the profit and loss account over its estimated economic life of ten years.

2.6. 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	10% straight line
Plant & Machinery	20% reducing balance
Motor Vehicles	20% straight line
Fixtures & Fittings	10% reducing balance
Computer Equipment	20% reducing balance

2.7. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.8. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

2.9. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.10. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.11. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.11. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.12. Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Income when they fall due. Amounts not paid are shown as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

3. Turnover

Analysis of turnover by class of business is as follows:

	2025	2024
	£	£
Food and beverage sales	12,223,779	10,214,174
Rooms, dining pods and other rental income	285,853	269,680

	12,509,632	10,483,854

Analysis of turnover by geographical market is as follows:

	2025	2024
	£	£
United Kingdom	12,509,632	10,483,854

	12,509,632	10,483,854

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Depreciation of tangible fixed assets	279,810	252,572

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	15,800	-

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	4,582,713	3,833,998
Social security costs	367,507	285,868
Other pension costs	90,887	72,123

	5,041,107	4,191,989

7. Average Number of Employees

Average number of employees, including directors, during the year was: 235 (2024: 225)

8. Directors' remuneration

	2025	2024
	£	£
Emoluments	125,028	127,594
Company contributions to money purchase pension schemes	14,250	11,475

	139,278	139,069

9. Interest Receivable and Similar Income

	2025	2024
	£	£
Bank interest receivable	27,933	20,351

10. Interest Payable and Similar Charges

	2025	2024
	£	£
Interest payable on other loans	-	457

11. Tax on Profit

	Tax Rate		2025	2024
The tax charge on the profit for the year was as follows:
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	24.5%	240,629	90,952
Deferred Tax
Origination and reversal of timing differences			(2,067 )	55,693


Total tax charge for the period			238,562	146,645


The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

...CONTINUED

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

	2025	2024
	£	£
Profit before tax	896,883	502,038

Tax on profit at 25% (UK standard rate)	224,221	122,958
Goodwill/depreciation not allowed for tax	10,740	-
Expenses not deductible for tax purposes	9,221	105
Capital allowances	-	22,450
Difference in tax rates	-	1,132
Deferred tax from unrecognised timing difference from a prior period	(5,620 )	-

Total tax charge for the period	238,562	146,645

12. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2024	15,000
Disposals	(15,000 )

As at 28 February 2025	-

Amortisation
As at 1 March 2024	15,000
Disposals	(15,000 )

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	-

As at 1 March 2024	-

13. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 March 2024	2,443,470	813,942	2,650	343,070
Additions	171,854	80,968	33,495	3,440
Other	177,526	-	-	-

As at 28 February 2025	2,792,850	894,910	36,145	346,510

Depreciation
As at 1 March 2024	1,199,379	401,094	442	251,095
Provided during the period	178,760	87,830	530	12,048
Other	177,526	-	-	-

As at 28 February 2025	1,555,665	488,924	972	263,143

Net Book Value
As at 28 February 2025	1,237,185	405,986	35,173	83,367

As at 1 March 2024	1,244,091	412,848	2,208	91,975

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 March 2024	9,230	3,612,362
Additions	-	289,757
Other	-	177,526

As at 28 February 2025	9,230	4,079,645

Depreciation
As at 1 March 2024	6,023	1,858,033
Provided during the period	642	279,810
Other	-	177,526

As at 28 February 2025	6,665	2,315,369

Net Book Value
As at 28 February 2025	2,565	1,764,276

As at 1 March 2024	3,207	1,754,329

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

14. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 March 2024	36,885
Disposals	(36,885 )

As at 28 February 2025	-

Provision
As at 1 March 2024	-

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	-

As at 1 March 2024	36,885

15. Stocks

	2025	2024
	£	£
Stock	117,045	115,938

16. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	17,379	29,409
Prepayments and accrued income	112,985	175,083
Other debtors	-	3,398

	130,364	207,890

17. Current Asset Investments

18. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	407,943	498,335
Amounts owed to group undertakings	22,424	275,980
Other creditors	251,550	293,763
Corporation tax	240,629	90,952
Taxation and social security	564,409	468,380
Accruals and deferred income	371,077	200,354

	1,858,032	1,827,764

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

19. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Accelerated capital allowances	252,593	252,908
Other timing differences	(4,104)	(2,352)

	248,489	250,556

20. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 March 2024	250,556	250,556
Origination and reversal of timing differences	(2,067 )	(2,067 )

Balance at 28 February 2025	248,489	248,489

21. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
10,005 Ordinary Shares of £ 0.01 each	100	100

22. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	252,800	252,800
Later than one year and not later than five years	1,011,200	1,011,200
Later than five years	1,521,524	1,774,324

	2,785,524	3,038,324

The majority of lease commitments relate to the trading premises of the company's restaurants which have lease terms covering periods of between ten and twenty years.

23. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £90,887 (2024: £72,123).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

24. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	275,000	200,000

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Cambscuisine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

25. Related Party Disclosures

The company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

Key management personnel (including directors) received compensation of £123,867 (2024: £90,553)

26. Controlling Parties

The company's immediate and ultimate parent undertaking is Cambscuisine Holdings Limited (incorporated in England & Wales). Its registered office is The Crown and Punchbowl, High Street, Horningsea, Cambridge CB25 9JG .

Copies of the group accounts may be obtained from the company's registered office.

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