APOSTROPHE RESTAURANTS LIMITED

• ⚠

  Material uncertainty over going concern

  We draw attention to note 3.8 in the financial statements, which explains that the ability of the Company to continue as a going concern depends upon the ability of other Group companies or on the ability of the Directors to secure alternative use for the right of use assets which are held by the entity beyond the current Group structure. There are no guarantees of success in either regard.

1. APOSTROPHE RESTAURANTS LIMITED 2001-06-18 → present
2. BITEMORE RESTAURANTS LIMITED 2000-08-17 → 2001-06-18

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

Byrd Link Audit & Accountancy Services Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 3.8 in the financial statements, which explains that the ability of the Company to continue as a going concern depends upon the ability of other Group companies or on the ability of the Directors to secure alternative use for the right of use assets which are held by the entity beyond the current Group structure. There are no guarantees of success in either regard.”

Significant events

• “ARL has not operated any trade itself since 2019, when the final Apostrophe-branded store was closed.”
• “It continues to hold a small number of leases in relation to coffee shop units now operated by its sister brands within the BTC Hospitality group.”
• “There are currently no plans to recommence trade for the ARL legal entity.”
• “No further resource or investment in research and development is planned for the Apostrophe brand, which is to be moth-balled.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  +7.1%

  £252 → £270

• Net assets

  -10.5%

  -£7,277,757 → -£8,044,058

• Employees

  —

  Not reported

• Operating profit

  +4.1%

  -£2,860 → -£2,744

• Profit before tax

  -15.1%

  -£666,052 → -£766,300

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers