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REGISTERED NUMBER: SC088093 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 JANUARY 2024

FOR

COUNTRYSIDE KITCHENS LIMITED

COUNTRYSIDE KITCHENS LIMITED (REGISTERED NUMBER: SC088093)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 JANUARY 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


COUNTRYSIDE KITCHENS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JANUARY 2023 TO 31 JANUARY 2024







DIRECTORS: J B Ponder
Mrs S J Ponder
E S Ponder





SECRETARY: Mrs S J Ponder





REGISTERED OFFICE: The Workshop
Lee Forbes Way
Pinnaclehill Industrial Estate,
Kelso
Roxburghshire
TD5 8DW





REGISTERED NUMBER: SC088093 (Scotland)





ACCOUNTANTS: J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
COUNTRYSIDE KITCHENS 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 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 Countryside Kitchens Limited for the period ended 31 January 2024 which comprise the Profit and Loss Account, 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 Countryside Kitchens Limited, 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 Countryside Kitchens Limited and state those matters that we have agreed to state to the Board of Directors of Countryside Kitchens 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 Countryside Kitchens Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Countryside Kitchens 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 Countryside Kitchens Limited. You consider that Countryside Kitchens Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Countryside Kitchens 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.






J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP


27 March 2024

COUNTRYSIDE KITCHENS LIMITED (REGISTERED NUMBER: SC088093)

BALANCE SHEET
31 JANUARY 2024

31/1/24 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 370,278 347,507

CURRENT ASSETS
Stocks 65,435 106,928
Debtors 5 196,592 274,535
Cash at bank 21,632 -
283,659 381,463
CREDITORS
Amounts falling due within one year 6 451,100 495,044
NET CURRENT LIABILITIES (167,441 ) (113,581 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

202,837

233,926

CREDITORS
Amounts falling due after more than one
year

7

(121,458

)

(194,387

)

PROVISIONS FOR LIABILITIES (75,917 ) (33,668 )
NET ASSETS 5,462 5,871

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings 3,462 3,871
SHAREHOLDERS' FUNDS 5,462 5,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2024 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.

COUNTRYSIDE KITCHENS LIMITED (REGISTERED NUMBER: SC088093)

BALANCE SHEET - continued
31 JANUARY 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2024 and were signed on its behalf by:





E S Ponder - Director


COUNTRYSIDE KITCHENS LIMITED (REGISTERED NUMBER: SC088093)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2023 TO 31 JANUARY 2024

1. STATUTORY INFORMATION

Countryside Kitchens Limited is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 4 years

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 period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

COUNTRYSIDE KITCHENS LIMITED (REGISTERED NUMBER: SC088093)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 JANUARY 2024

2. 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 24 (2022 - 23 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
improvements machinery fittings
£    £    £   
COST
At 1 January 2023 67,091 276,121 74,522
Additions 612 42,711 947
At 31 January 2024 67,703 318,832 75,469
DEPRECIATION
At 1 January 2023 3,249 43,603 65,171
Charge for period 7,476 28,162 3,203
At 31 January 2024 10,725 71,765 68,374
NET BOOK VALUE
At 31 January 2024 56,978 247,067 7,095
At 31 December 2022 63,842 232,518 9,351

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 40,450 9,141 467,325
Additions 34,120 2,639 81,029
At 31 January 2024 74,570 11,780 548,354
DEPRECIATION
At 1 January 2023 4,815 2,980 119,818
Charge for period 16,625 2,792 58,258
At 31 January 2024 21,440 5,772 178,076
NET BOOK VALUE
At 31 January 2024 53,130 6,008 370,278
At 31 December 2022 35,635 6,161 347,507

COUNTRYSIDE KITCHENS LIMITED (REGISTERED NUMBER: SC088093)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023 76,956 40,450 117,406
Additions 28,054 34,120 62,174
At 31 January 2024 105,010 74,570 179,580
DEPRECIATION
At 1 January 2023 1,677 4,815 6,492
Charge for period 15,005 16,625 31,630
At 31 January 2024 16,682 21,440 38,122
NET BOOK VALUE
At 31 January 2024 88,328 53,130 141,458
At 31 December 2022 75,279 35,635 110,914

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/12/22
£    £   
Trade debtors 80,407 6,464
Amounts recoverable on contract 51,000 48,000
Other debtors 65,185 220,071
196,592 274,535

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/1/24 31/12/22
£    £   
Bank loans and overdrafts 66,888 85,019
Hire purchase contracts 51,343 62,201
Trade creditors 103,575 175,554
Taxation and social security 225,412 166,770
Other creditors 3,882 5,500
451,100 495,044

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/1/24 31/12/22
£    £   
Bank loans 20,188 100,250
Hire purchase contracts 74,563 61,649
Other creditors 26,707 32,488
121,458 194,387

COUNTRYSIDE KITCHENS LIMITED (REGISTERED NUMBER: SC088093)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2023 TO 31 JANUARY 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 January 2024 and the year ended 31 December 2022:

31/1/24 31/12/22
£    £   
J B Ponder
Balance outstanding at start of period 74,454 74,063
Amounts advanced 47,608 34,214
Amounts repaid (122,301 ) (33,823 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (239 ) 74,454

Mrs S J Ponder
Balance outstanding at start of period 74,454 74,063
Amounts advanced 47,608 34,214
Amounts repaid (122,301 ) (33,823 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (239 ) 74,454

E S Ponder
Balance outstanding at start of period 6,985 7,441
Amounts advanced 1,987 544
Amounts repaid (5,500 ) (1,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 3,472 6,985