REGISTERED NUMBER: 13434605 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2024

for

CHICKEN COTTAGE STORES 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:

13434605 (England and Wales)

AUDITORS:

Owadally & King

Chartered Certified Accountants

& Statutory Auditors

73 Park Lane

Croydon

Surrey

CR0 1JG

FIXED ASSETS

Intangible assets

4

43,333

49,833

Tangible assets

5

232,530

271,238

275,863

321,071

CURRENT ASSETS

Debtors

6

36,138

26,723

Cash at bank and in hand

22,492

11,839

58,630

38,562

CREDITORS

Amounts falling due within one year

7

1,305,813

1,244,621

NET CURRENT LIABILITIES

(1,247,183

)

(1,206,059

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(971,320

)

(884,988

)

PROVISIONS FOR LIABILITIES

49,939

70,490

NET LIABILITIES

(1,021,259

)

(955,478

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,021,359

)

(955,578

)

(1,021,259

)

(955,478

)

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 Stores 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

20% on cost

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

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.

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 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

65,000

AMORTISATION

At 1 January 2024

15,167

Charge for year

6,500

At 31 December 2024

21,667

NET BOOK VALUE

At 31 December 2024

43,333

At 31 December 2023

49,833

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

210,648

144,277

354,925

Additions

-

850

850

At 31 December 2024

210,648

145,127

355,775

DEPRECIATION

At 1 January 2024

22,953

60,734

83,687

Charge for year

10,533

29,025

39,558

At 31 December 2024

33,486

89,759

123,245

NET BOOK VALUE

At 31 December 2024

177,162

55,368

232,530

At 31 December 2023

187,695

83,543

271,238

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

13,489

664

Other debtors

22,649

26,059

36,138

26,723

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

(17,586

)

15,910

Amounts owed to group undertakings

1,227,089

1,180,830

Taxation and social security

(3,209

)

5,618

Other creditors

99,519

42,263

1,305,813

1,244,621

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

The Report of the Auditors was unqualified.

Farook Owadally (Senior Statutory Auditor)

for and on behalf of Owadally & King

9.	RELATED PARTY DISCLOSURES

At the year end the company owed a balance of £1,044,660 to Chicken Cottage Limited and £188,020 to Chicken Cottage Distributions Limited. The company was also owed a balance of £63 from Chicken Cottage Holdings and £5,528 from Chicken Cottage Global, all companies are within common control by ultimate controlling party.

10.	ULTIMATE CONTROLLING PARTY

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