REGISTERED NUMBER: 05799111 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CHICKEN COTTAGE (DISTRIBUTIONS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A S B Hanipah

SECRETARY:

A S B Hanipah

REGISTERED OFFICE:

14 Valley Point

Beddington Farm Road

Croydon

Surrey

CR0 4WP

REGISTERED NUMBER:

05799111 (England and Wales)

AUDITORS:

Owadally & King

Chartered Certified Accountants

& Statutory Auditors

73 Park Lane

Croydon

Surrey

CR0 1JG

FIXED ASSETS

Tangible assets

4

20,104

28,953

CURRENT ASSETS

Stocks

130,268

200,783

Debtors

5

849,776

575,382

Cash at bank and in hand

30,267

48,474

1,010,311

824,639

CREDITORS

Amounts falling due within one year

6

510,147

516,045

NET CURRENT ASSETS

500,164

308,594

TOTAL ASSETS LESS CURRENT LIABILITIES

520,268

337,547

PROVISIONS FOR LIABILITIES

2,019

3,570

NET ASSETS

518,249

333,977

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

518,149

333,877

SHAREHOLDERS' FUNDS

518,249

333,977

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

A S B Hanipah - Director

1.	STATUTORY INFORMATION

Chicken Cottage (Distributions) Limited 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% 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 Income Statement, 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

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.

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

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 3 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

199,304

DEPRECIATION

At 1 January 2024

170,351

Charge for year

8,849

At 31 December 2024

179,200

NET BOOK VALUE

At 31 December 2024

20,104

At 31 December 2023

28,953

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

185,303

DEPRECIATION

At 1 January 2024

157,353

Charge for year

8,600

At 31 December 2024

165,953

NET BOOK VALUE

At 31 December 2024

19,350

At 31 December 2023

27,950

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

84,670

103,329

Amounts owed by group undertakings

754,816

357,463

Other debtors

10,290

114,590

849,776

575,382

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

167,575

229,815

Amounts owed to group undertakings

313,419

266,575

Taxation and social security

16,694

16,970

Other creditors

12,459

2,685

510,147

516,045

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100

8.

RESERVES

Retained

earnings

£

At 1 January 2024

333,877

Profit for the year

184,272

At 31 December 2024

518,149

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Mohammed Yousouf F Owadally (Senior Statutory Auditor)

for and on behalf of Owadally & King

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, Chicken Cottage Distributions Ltd was owed a sum of 566,756 from Chicken Cottage Limited, £74 from Chicken Cottage Global Ltd, and £188,020 from Chicken Cottage Stores Limited, all companies under common control. Chicken Cottage Distribution also owed a sum of £258,340 to Chicken Cottage Holdings, a company under common control.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Terengganu Incorporated Sdn Bhd (Incorporated in Malaysia).