Pot Kettle Black Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10607604

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,260		1,350

			1,260		1,350
CURRENT ASSETS
Debtors	5	483,530		506,833
Cash at bank and in hand		6,741		47,589

		490,271		554,422
Creditors: Amounts Falling Due Within One Year	6	(603,060 )		(507,189 )

NET CURRENT ASSETS (LIABILITIES)			(112,789 )		47,233

TOTAL ASSETS LESS CURRENT LIABILITIES			(111,529 )		48,583

Creditors: Amounts Falling Due After More Than One Year	7		(34,248 )		(39,994 )

NET (LIABILITIES)/ASSETS			(145,777 )		8,589

CAPITAL AND RESERVES
Called up share capital	8		138		134
Share premium account			339,875		269,966
Capital redemption reserve			4		-
Profit and Loss Account			(485,794 )		(261,511 )

SHAREHOLDERS' FUNDS			(145,777)		8,589

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Pot Kettle Black Holdings Limited

Balance Sheet (continued)

As At 6 October 2024

For the year ending 6 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Mr Mark Flanagan Director	Mr Jonathan Wilkin Director
8 October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Pot Kettle Black Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10607604 . The registered office is Unit 14 Barton Arcade, Manchester, M3 2BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Computer Equipment

33% Straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 71 (2023: 55)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 9 October 2023	1,800
Additions	735

As at 6 October 2024	2,535

Depreciation
As at 9 October 2023	450
Provided during the period	825

As at 6 October 2024	1,275

Net Book Value
As at 6 October 2024	1,260

As at 9 October 2023	1,350

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Pot Kettle Black Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 6 October 2024

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	6,828	321,190
Prepayments and accrued income	2,970	821
Other debtors	-	1,238
Called up share capital not paid	19,058	-
Amounts owed by group undertakings	454,674	183,584

	483,530	506,833

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	3,525	6,748
Bank loans and overdrafts	5,700	5,700
Other taxes and social security	66,898	41,507
VAT	129,921	130,437
Other creditors	97,016	72,797
Directors' loan accounts	300,000	250,000

	603,060	507,189

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	34,248	39,994

8. Share Capital

	2024	2023
	£	£
Called Up Share Capital not Paid	19,058	-
Called Up Share Capital has been paid up	(18,920)	134

Amount of Allotted, Called Up Share Capital	138	134

9. Related Party Transactions

PKB Angel Gardens Ltd

Two Directors of Pot Kettle Black Holdings Limited, are also the Directors of PKB Angel Gardens Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of PKB Angel Gardens Ltd.

During the year the company provided services of £348,840 (2023: £332,953) to PKB Angel Gardens Ltd. At the balance sheet date the amount owed to PKB Angel Gardens Ltd was £248,787 (2023: £56,819 Debtor).

Hlaf Dozen Other Bakery Ltd

Two Directors of Pot Kettle Black Holdings Limited, are also the Directors of Half Dozen Other Bakery Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of Half Dozen Other Bakery Ltd.

During the year the company provided services of £491,935 (2023: £329,327) to Half Dozen Other Bakery Ltd. At the balance sheet date the amount owed to Half Dozen Other Bakery Ltd was £102,320 (2023: £119,828 Debtor).

Pot Kettle Black Coffee Limited

...CONTINUED

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Pot Kettle Black Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 6 October 2024

9. Related Party Transactions - continued

Two Directors of Pot Kettle Black Holdings Limited, are also the Directors of Pot Kettle Black Coffee Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of Pot Kettle Black Coffee Ltd.

During the year the company provided services of £387,080 (2023: £395,955) to Pot Kettle Black Coffee Ltd. At the balance sheet date the amount owed to Pot Kettle Black Coffee Ltd was £248,787 (2023: £56,819 Debtor).

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