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Registered number: 14243671














FUDGE KITCHEN GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 28 FEBRUARY 2025

 
FUDGE KITCHEN GROUP LIMITED
REGISTERED NUMBER:14243671

BALANCE SHEET
AS AT 28 FEBRUARY 2025

28 February
29 February
2025
2024
Note

Fixed assets
  

Investments
 4 
20
20

 
Current assets
  

Cash at bank and in hand
 5 
4
4

Creditors: amounts falling due within one year
 6 
(2)
(2)

Net current assets
  
 
 
2
 
 
2

Net assets
  
£22
£22


 
Capital and reserves
  

Called up share capital 
 7 
22
22

  
£22
£22


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2025.



................................................
Mr R A Parson
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 1

 
FUDGE KITCHEN GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 28 FEBRUARY 2025


Called up share capital
Profit and loss account
Total equity

 
At 1 March 2024
22
-
22


Comprehensive income for the year

Profit for the year
-
295,000
295,000
Total comprehensive income for the year
-
295,000
295,000


Contributions by and distributions to owners

Capital contribution to Employee Ownership Trust
-
(295,000)
(295,000)


Total transactions with owners
-
(295,000)
(295,000)


At 28 February 2025
£22
£-
£22


The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
FUDGE KITCHEN GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 29 FEBRUARY 2024


Called up share capital
Profit and loss account
Total equity

 
At 1 March 2023
22
-
22


Comprehensive income for the year

Profit for the year
-
80,000
80,000
Total comprehensive income for the year
-
80,000
80,000


Contributions by and distributions to owners

Capital contribution to Employee Ownership Trust
-
(80,000)
(80,000)


Total transactions with owners
-
(80,000)
(80,000)


At 29 February 2024
£22
£-
£22


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
FUDGE KITCHEN GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

Fudge Kitchen Group Limited is a private company, limited by shares, incorporated in England and Wales.
The registered number of the company is 14243671.
The registered office of the company is Hemsted House, Woodland Road, Lyminge, Folkestone, Kent, CT18 8DL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in UK Sterling pounds (£) and rounded to the nearest pound.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).




Page 4

 
FUDGE KITCHEN GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

4.


Fixed asset investments








Investments in subsidiary companies



Cost or valuation


At 1 March 2024
20



At 28 February 2025
£20





5.


Cash and cash equivalents

28 February
29 February
2025
2024

Cash at bank and in hand
4
4

£4
£4



6.


Creditors: Amounts falling due within one year

28 February
29 February
2025
2024

Share capital treated as debt
2
2

£2
£2



7.


Share capital

28 February
29 February
2025
2024
Shares classified as equity

Allotted, called up and fully paid



2,200 (2024 - 22) Ordinary shares of £0.01 each (2024 - of £1.00 each)
£22
£22

On 2 July 2024, the 22 Ordinary shares of £1,00 each were subdivided into 2,200 Ordinary shares of £0.01 each on the basis of 100 new shares for each Ordinary share currently held.

Page 5

 
FUDGE KITCHEN GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

7.Share capital (continued)

28 February
29 February
2025
2024
Shares classified as debt

Allotted, called up and fully paid



2 (2024 - 2) Reedemable preference shares of £1.00 each
£2
£2



8.
Controlling party

Fudge Kitchen Group Trustee Limited is the ultimate controlling party of the company.



Page 6