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Registered number: 11859176
Fox Kitchens Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11859176
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,378 13,263
10,378 13,263
CURRENT ASSETS
Stocks 23,500 60,000
Debtors 5 45,626 58,225
Cash at bank and in hand 19,220 37,155
88,346 155,380
Creditors: Amounts Falling Due Within One Year 6 (87,582 ) (126,115 )
NET CURRENT ASSETS (LIABILITIES) 764 29,265
TOTAL ASSETS LESS CURRENT LIABILITIES 11,142 42,528
Creditors: Amounts Falling Due After More Than One Year 7 (4,167 ) (14,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,595 ) (3,316 )
NET ASSETS 4,380 25,045
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 4,280 24,945
SHAREHOLDERS' FUNDS 4,380 25,045
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr K A Green
Director
10/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fox Kitchens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11859176 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of Value Added Tax.
Turnover is invoiced and recognised on completion of the work undertaken.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33.33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Assets acquired under hire purchase contracts are depreciated over their useful lives.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
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2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

2.10. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2024 1,407 21,663 4,456 27,526
Additions 475 - - 475
As at 31 December 2024 1,882 21,663 4,456 28,001
Depreciation
As at 1 January 2024 533 10,131 3,599 14,263
Provided during the period 183 2,883 294 3,360
As at 31 December 2024 716 13,014 3,893 17,623
Net Book Value
As at 31 December 2024 1,166 8,649 563 10,378
As at 1 January 2024 874 11,532 857 13,263
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 16,610 55,413
Prepayments and accrued income 2,672 2,812
Other taxes and social security 577 -
Director's loan account 25,767 -
45,626 58,225
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 32,985 15,678
Bank loans and overdrafts 10,000 10,000
Corporation tax 22,736 26,874
Other taxes and social security - 2,198
VAT 21,111 49,000
Net wages - 2,472
Other creditors - 324
Accruals and deferred income 750 750
Director's loan account - 18,819
87,582 126,115
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,167 14,167
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £490 (2023 - £1,512).
Contributions totalling £nil (2023 - £nil) were payable to the fund at the year end, and are included in creditors: amount falling due within one year.
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to the director:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Kevin Green - 25,767 - - 25,767
The above loan is interest free and repayable on demand.
10. Related Party Transactions
During the year, dividends of £30,000 (2023 - £37,500) were paid to the director.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £nil (2023 - £18,819) owing to Mr K A Green.
The loan is interest free and repayable on demand.
11. Ultimate Controlling Party
The company is under the control of Mr K A Green who is interested in 100% of the company's issued share capital.
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