REGISTERED NUMBER: 12666196 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2024

for

CHICKEN COTTAGE IP 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

United Kingdom

CR0 4WP

REGISTERED NUMBER:

12666196 (England and Wales)

AUDITORS:

Owadally & King

Chartered Certified Accountants

& Statutory Auditors

73 Park Lane

Croydon

Surrey

CR0 1JG

FIXED ASSETS

Intangible assets

4

8,463

9,689

CURRENT ASSETS

Debtors

5

29,600

20,880

CREDITORS

Amounts falling due within one year

6

48,321

34,348

NET CURRENT LIABILITIES

(18,721

)

(13,468

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,258

)

(3,779

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

(10,358

)

(3,879

)

SHAREHOLDERS' FUNDS

(10,258

)

(3,779

)

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 Ip 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.

Intangible assets

Patents and licences are being amortised evenly over their estimated useful life of 10 years.

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.

Going concern

The accounts have been prepared on the going concern basis, on the understanding the parent company will keep supporting the business.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

12,268

AMORTISATION

At 1 January 2024

2,579

Charge for year

1,226

At 31 December 2024

3,805

NET BOOK VALUE

At 31 December 2024

8,463

At 31 December 2023

9,689

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

29,350

20,385

Other debtors

250

495

29,600

20,880

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

1,558

3,006

Amounts owed to group undertakings

41,563

30,942

Other creditors

5,200

400

48,321

34,348

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary share

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 January 2024

(3,879

)

Deficit for the year

(6,479

)

At 31 December 2024

(10,358

)

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 IP Limited was owed £29,249 from Chicken Cottage Global Ltd, £100 from Chicken Cottage Holdings Ltd and owed £41,563 to Chicken Cottage Limited, all companies are within the same group.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Chicken Cottage Holdings Limited.

The ultimate controlling party is considered to be Terengganu Incorporated Sdn Bhd (incorporated in Malaysia).