Different Kettle Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Different Kettle Limited for the year ended 30 September 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Different Kettle Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Different Kettle Limited , as a body, in accordance with the terms of our engagement letter dated 24 April 2009. Our work has been undertaken solely to prepare for your approval the accounts of Different Kettle Limited and state those matters that we have agreed to state to the director of Different Kettle Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Different Kettle Limited and its director as a body for our work or for this report.

It is your duty to ensure that Different Kettle Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Different Kettle Limited . You consider that Different Kettle Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Different Kettle Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

31 October 2025

Pinstripe Ltd

Pure Offices Kestrel Court

Harbour Road

Portishead

Bristol

BS20 7AN

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Different Kettle Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: 04100224

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		47,311		6,727

			47,311		6,727
CURRENT ASSETS
Debtors	5	92,543		198,508
Cash at bank and in hand		354,401		515,875

		446,944		714,383
Creditors: Amounts Falling Due Within One Year	6	(129,776 )		(301,024 )

NET CURRENT ASSETS (LIABILITIES)			317,168		413,359

TOTAL ASSETS LESS CURRENT LIABILITIES			364,479		420,086

PROVISIONS FOR LIABILITIES
Deferred Taxation			(861 )		(863 )

NET ASSETS			363,618		419,223

CAPITAL AND RESERVES
Called up share capital	8		900		900
Capital redemption reserve			11,410		11,410
Other reserves			12,358		3,635
Profit and Loss Account			338,950		403,278

SHAREHOLDERS' FUNDS			363,618		419,223

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Different Kettle Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 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 her 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

Miss Nicola Lapsley

Director

31 October 2025

The notes on pages 4 to 7 form part of these financial statements.

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Different Kettle Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Different Kettle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04100224 . The registered office is Ground Floor 141 Whiteladies Road, Bristol, BS8 2QB.

The presentation currency of the financial statements is the Pound Sterling (£)

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 represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.

Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses

Depreciation is provided at following annual rates in order 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	25% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

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Different Kettle Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.

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 that have been enacted or substantively enacted by the balance sheet date.

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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The company made contributions to the personal pension schemes of the director. Contributions paid are charged to profit or loss in the period to which they relate.

2.7. Employee Share Options

The company grants Enterprise Management Incentive employee share options, the fair value of which are recognised within the financial statements according to the vesting period.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, during the year was 13 (2024: 14)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	4,409	-	18,011	30,536	52,956
Additions	980	49,990	-	-	50,970

As at 30 September 2025	5,389	49,990	18,011	30,536	103,926

...CONTINUED

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Different Kettle Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024	4,409	-	18,011	23,809	46,229
Provided during the period	245	6,999	-	3,142	10,386

As at 30 September 2025	4,654	6,999	18,011	26,951	56,615

Net Book Value
As at 30 September 2025	735	42,991	-	3,585	47,311

As at 1 October 2024	-	-	-	6,727	6,727

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	74,879	147,635
Other debtors	17,664	50,873

	92,543	198,508

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,851	163,707
Other creditors	103,461	88,244
Taxation and social security	24,464	49,073

	129,776	301,024

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 October 2024	863	863
Deferred taxation	(2 )	(2 )

Balance at 30 September 2025	861	861

The provision for deferred taxation is made up of accelerated capital allowances and timing differences relating to shares issued under an EMI scheme.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	900	900

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Different Kettle Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	24,275	27,437
Later than one year and not later than five years	37,900	67,215

	62,175	94,652

10. Reserves

Included in other reserves is an amount in respect of share options granted during the period. These options, relating to 50 £1 "B" ordinary shares and 50 £1 "C" ordinary shares will be equity settled after a vesting period of thirty six months. The fair value of these shares has been calculated and accrued according the vesting period.

11. Related Party Transactions

During the year, total dividends of £73,000 (2024 - £73,000) were paid to the director.

Miss N J Lapsley, director, controls the company by virtue of her shareholdings.

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