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REGISTERED NUMBER: 10568558 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 May 2024

for

April's Kitchen Limited

April's Kitchen Limited (Registered number: 10568558)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


April's Kitchen Limited (Registered number: 10568558)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - 210
Tangible assets 5 62,876 72,876
62,876 73,086

CURRENT ASSETS
Stocks 68,993 66,330
Debtors 6 111,653 98,017
Cash at bank and in hand 57,818 74,971
238,464 239,318
CREDITORS
Amounts falling due within one year 7 (575,347 ) (529,218 )
NET CURRENT LIABILITIES (336,883 ) (289,900 )
TOTAL ASSETS LESS CURRENT LIABILITIES (274,007 ) (216,814 )

CREDITORS
Amounts falling due after more than one
year

8

(10,501

)

(20,765

)
NET LIABILITIES (284,508 ) (237,579 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (284,509 ) (237,580 )
(284,508 ) (237,579 )

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

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

April's Kitchen Limited (Registered number: 10568558)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by:





Ms A E Doherty - Director


April's Kitchen Limited (Registered number: 10568558)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

April's Kitchen Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10568558

Registered office: Oakfield Manor Farm
Chelford Lane
Over Peover
Knutsford
Cheshire
WA16 8UQ

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, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on despatch of goods.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Entertainment equipment - 20% on reducing balance
Equipment and fittings - 20% on reducing balance
Office equipment - 33% on cost

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 Income Statement, 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.


April's Kitchen Limited (Registered number: 10568558)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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 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.

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 year was 26 (2023 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 June 2023 210
Disposals (210 )
At 31 May 2024 -
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 210

5. TANGIBLE FIXED ASSETS
Equipment
Entertainment and Office
equipment fittings equipment Totals
£    £    £    £   
COST
At 1 June 2023 27,012 78,871 25,733 131,616
Additions - 12,319 291 12,610
At 31 May 2024 27,012 91,190 26,024 144,226
DEPRECIATION
At 1 June 2023 17,059 27,438 14,243 58,740
Charge for year 1,991 13,029 7,590 22,610
At 31 May 2024 19,050 40,467 21,833 81,350
NET BOOK VALUE
At 31 May 2024 7,962 50,723 4,191 62,876
At 31 May 2023 9,953 51,433 11,490 72,876

April's Kitchen Limited (Registered number: 10568558)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 72,896 53,105
Other debtors 38,757 44,912
111,653 98,017

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,255 10,000
Trade creditors 25,157 35,739
Taxation and social security 70,140 55,223
Other creditors 469,795 428,256
575,347 529,218

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 10,501 20,765

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
Ms A E Doherty
Balance outstanding at start of year - 5,670
Amounts advanced 22,560 -
Amounts repaid - (5,670 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 22,560 -

Loan in excess of £10,000 incur interest at 2.25% per annum.