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REGISTERED NUMBER: 01536797 (England and Wales)














County Kitchens (Pinchbeck) Limited

Unaudited Financial Statements

for the Year Ended 31 December 2023






County Kitchens (Pinchbeck) Limited (Registered number: 01536797)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 5


County Kitchens (Pinchbeck) Limited

Company Information
for the Year Ended 31 December 2023







Directors: J D Bryan
N Bryan
Mrs G F Bryan
S Bryan





Secretary: Mrs G F Bryan





Registered office: Wardentree Lane
Pinchbeck
Spalding
Lincolnshire
PE11 3UG





Registered number: 01536797 (England and Wales)





Accountants: Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
County Kitchens (Pinchbeck) Limited


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 Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report 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 County Kitchens (Pinchbeck) Limited for the year ended 31 December 2023 which comprise the Statement of income and retained earnings, Statement of financial position 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 County Kitchens (Pinchbeck) Limited, as a body, in accordance with the terms of our engagement letter dated 22 January 2019. Our work has been undertaken solely to prepare for your approval the financial statements of County Kitchens (Pinchbeck) Limited and state those matters that we have agreed to state to the Board of Directors of County Kitchens (Pinchbeck) Limited, 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 County Kitchens (Pinchbeck) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that County Kitchens (Pinchbeck) Limited 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 County Kitchens (Pinchbeck) Limited. You consider that County Kitchens (Pinchbeck) Limited 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 County Kitchens (Pinchbeck) Limited. 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.






Moore Thompson
Bank House
Broad Street
Spalding
Lincolnshire
PE11 1TB


20 February 2024

County Kitchens (Pinchbeck) Limited (Registered number: 01536797)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 5 291,842 292,852

Current assets
Stocks 90,712 117,943
Debtors 6 61,962 87,839
Cash at bank and in hand 413,639 443,770
566,313 649,552
Creditors
Amounts falling due within one year 7 315,028 346,281
Net current assets 251,285 303,271
Total assets less current liabilities 543,127 596,123

Provisions for liabilities 31,941 23,578
Net assets 511,186 572,545

Capital and reserves
Called up share capital 8 2 2
Retained earnings 511,184 572,543
Shareholders' funds 511,186 572,545

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

County Kitchens (Pinchbeck) Limited (Registered number: 01536797)

Statement of Financial Position - continued
31 December 2023


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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 February 2024 and were signed on its behalf by:




S Bryan - Director Mrs G F Bryan - Director




N Bryan - Director J D Bryan - Director


County Kitchens (Pinchbeck) Limited (Registered number: 01536797)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. Statutory information

County Kitchens (Pinchbeck) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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.
Freehold property - 2% on a straight line basis and not depreciated
Displays - 10% on a straight line basis
Fixtures and office equipment - 25% on a straight line basis and 15% on reducing balance
Motor vehicles - 10% on a straight line basis
Tools and equipment - 15% 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

County Kitchens (Pinchbeck) Limited (Registered number: 01536797)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


3. Accounting policies - continued

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.

4. Employees and directors

The average number of employees during the year was 8 (2022 - 8 ) .

5. Tangible fixed assets
Fixtures
and
Freehold office
property Displays equipment
£    £    £   
Cost
At 1 January 2023 363,425 423,130 123,109
Additions - 29,898 2,456
Disposals - - -
At 31 December 2023 363,425 453,028 125,565
Depreciation
At 1 January 2023 201,816 342,751 109,593
Charge for year 3,942 18,123 3,217
Eliminated on disposal - - -
At 31 December 2023 205,758 360,874 112,810
Net book value
At 31 December 2023 157,667 92,154 12,755
At 31 December 2022 161,609 80,379 13,516

Motor Tools and
vehicles equipment Totals
£    £    £   
Cost
At 1 January 2023 88,854 42,457 1,040,975
Additions - - 32,354
Disposals (10,695 ) - (10,695 )
At 31 December 2023 78,159 42,457 1,062,634
Depreciation
At 1 January 2023 55,221 38,742 748,123
Charge for year 7,346 736 33,364
Eliminated on disposal (10,695 ) - (10,695 )
At 31 December 2023 51,872 39,478 770,792
Net book value
At 31 December 2023 26,287 2,979 291,842
At 31 December 2022 33,633 3,715 292,852

County Kitchens (Pinchbeck) Limited (Registered number: 01536797)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 47,430 74,041
VAT 1,303 -
Prepayments and accrued income 13,229 13,798
61,962 87,839

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 58,065 68,852
Tax 51,192 50,079
Social security and other taxes 4,412 4,498
VAT - 9,564
Other creditors 587 705
Deposits held 117,746 185,293
Directors' loan accounts 74,388 19,832
Accruals and deferred income 8,638 7,458
315,028 346,281

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary 'A' shares £0.02 1 1
50 Ordinary 'B' shares £0.02 1 1
2 2