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REGISTERED NUMBER: 08000702 (England and Wales)

Parker Kitchens Limited

Financial Statements for the Year Ended 31st March 2025

| Parker Kitchens Limited (Registered number: 08000702) |

Contents of the Financial Statements

for the Year Ended 31st March 2025

Page |

| Company information | 1 |

| Abridged balance sheet | 2 |

| Notes to the financial statements | 4 |

| Parker Kitchens Limited |

Company Information

for the Year Ended 31st March 2025

| Directors: | K Parker

| D Parker

| Registered office: | The Old Cattle Market

| Watling Street East

| Towcester

| Northampton

| NN12 6HN

| Registered number: | 08000702 (England and Wales)

| Accountants: | A.J. Lewis

| Chartered Accountant

| Lewis & Son Accountants Limited

| 37 Stoke Road

| Blisworth

| Northampton

| NN7 3BZ

| Parker Kitchens Limited (Registered number: 08000702) |

Abridged Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 3 | 132,661 |  | 111,675 |  |

Investments | 4 | 16,540 |  | 2,640 |  |

149,201 |  | 114,315 |  |

Current assets

Stocks | 87,557 |  | 74,381 |  |

Debtors | 261,243 |  | 92,712 |  |

Cash at bank | 459,644 |  | 273,562 |  |

808,444 |  | 440,655 |  |

Creditors

Amounts falling due within one year | 592,602 |  | 385,466 |  |

Net current assets | 215,842 |  | 55,189 |  |

Total assets less current liabilities | 365,043 |  | 169,504 |  |

Creditors

Amounts falling due after more than one year | (257,714 | ) | (33,068 | ) |

Provisions for liabilities | (33,165 | ) | - |  |

Net assets | 74,164 |  | 136,436 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 74,064 |  | 136,336 |  |

74,164 |  | 136,436 |  |

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

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

| Parker Kitchens Limited (Registered number: 08000702) |

Abridged Balance Sheet - continued

31st March 2025

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

All the members have consented to the preparation of an abridged Balance sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st December 2025 and were signed on its behalf by:

D Parker - Director

| Parker Kitchens Limited (Registered number: 08000702) |

Notes to the Financial Statements

for the Year Ended 31st March 2025

1. | 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.

| Revenue recognition

| The company recognises revenue to the extent that it obtains the right to consideration in exchange for its performance under contract. The right to consideration arises when some, but not necessarily all, of the contractual obligations have been fulfilled.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 33% on cost

| 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 Profit and loss account, 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.

| Parker Kitchens Limited (Registered number: 08000702) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

1. | Accounting policies - continued

| Leasing and hire purchase contracts

| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligations outstanding in each period.

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between the contributions payable and the contributions actually paid in the year are shown as either accruals or prepayments at the year end.

2. | Employees and directors

| The average number of employees during the year was 6 (2024 - 6 ) .

3. | Tangible fixed assets

| Totals

£ |

| Cost

| At 1st April 2024 | 258,934 |  |

| Additions | 45,538 |  |

| Disposals | (4,977 | ) |

| At 31st March 2025 | 299,495 |  |

| Depreciation

| At 1st April 2024 | 147,259 |  |

| Charge for year | 24,552 |  |

| Eliminated on disposal | (4,977 | ) |

| At 31st March 2025 | 166,834 |  |

| Net book value

| At 31st March 2025 | 132,661 |  |

| At 31st March 2024 | 111,675 |  |

| Parker Kitchens Limited (Registered number: 08000702) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

4. | Fixed asset investments

| Information on investments other than loans is as follows:

| Totals

£ |

| Cost

| At 1st April 2024 | 2,640 |  |

| Additions | 13,900 |  |

| At 31st March 2025 | 16,540 |  |

| Net book value

| At 31st March 2025 | 16,540 |  |

| At 31st March 2024 | 2,640 |  |

5. | Directors' advances, credits and guarantees

| During the year the directors were granted a short-term loan. Indebtedness on the loan was as follows:-

|  | Liability at 1st April 2024 |  | Maximum liability during the year |  | Liability at 31st March 2025 |  |

| D & K Parker |  | £17,646 |  | £19,646 |  | £10,967 |  |