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REGISTERED NUMBER: 05746688 (England and Wales)

























Unaudited Financial Statements for the Year Ended 31 March 2025

for

Linda Lewis Kitchens Ltd

Linda Lewis Kitchens Ltd (Registered number: 05746688)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Linda Lewis Kitchens Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs L J Lewis
C Lewis
Miss J L Lewis
W G Pilling
J T Solomon





REGISTERED OFFICE: 2 Station View
Hazel Grove
Stockport
SK7 5ER





REGISTERED NUMBER: 05746688 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
2 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

Linda Lewis Kitchens Ltd (Registered number: 05746688)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 54,991 73,881

CURRENT ASSETS
Stocks 215,574 245,583
Debtors 5 99,940 88,757
Cash at bank and in hand 73,042 110,225
388,556 444,565
CREDITORS
Amounts falling due within one year 6 292,865 296,707
NET CURRENT ASSETS 95,691 147,858
TOTAL ASSETS LESS CURRENT
LIABILITIES

150,682

221,739

CREDITORS
Amounts falling due after more than one
year

7

(5,555

)

(38,888

)

PROVISIONS FOR LIABILITIES (13,540 ) (18,227 )
NET ASSETS 131,587 164,624

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 131,486 164,523
SHAREHOLDERS' FUNDS 131,587 164,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 25 June 2025 and were signed on its behalf by:





Mrs L J Lewis - Director


Linda Lewis Kitchens Ltd (Registered number: 05746688)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Linda Lewis Kitchens Ltd 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.
Land and buildings - 15% on reducing balance
Plant and machinery etc - 25% on reducing balance and 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 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 11 ) .

Linda Lewis Kitchens Ltd (Registered number: 05746688)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 25,056 185,238 210,294
DEPRECIATION
At 1 April 2024 24,080 112,333 136,413
Charge for year 146 18,744 18,890
At 31 March 2025 24,226 131,077 155,303
NET BOOK VALUE
At 31 March 2025 830 54,161 54,991
At 31 March 2024 976 72,905 73,881

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 87,057 76,061
Other debtors 12,883 12,696
99,940 88,757

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 33,333 33,333
Trade creditors 123,629 136,292
Taxation and social security 101,502 103,403
Other creditors 34,401 23,679
292,865 296,707

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 5,555 38,888

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25 31.3.24
£    £   
Within one year 102,156 29,433
Between one and five years 264,978 21,126
In more than five years 36,043 -
403,177 50,559

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L J Lewis.