REGISTERED NUMBER: 10677543 (England and Wales)

C&C KITCHENS CARDIFF LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

C C Kyriakou

Mrs C M Kyriakou

REGISTERED OFFICE:

255 Green Lanes

Palmers Green

London

N13 4XE

REGISTERED NUMBER:

10677543 (England and Wales)

ACCOUNTANTS:

John Crook & Partners

Chartered Accountants

255 Green Lanes

Palmers Green

London

N13 4XE

FIXED ASSETS

Intangible assets

4

17,995

25,995

Tangible assets

5

36,869

19,562

54,864

45,557

CURRENT ASSETS

Debtors

6

84,888

39,421

Cash at bank and in hand

197,866

317,108

282,754

356,529

CREDITORS

Amounts falling due within one year

7

182,735

167,477

NET CURRENT ASSETS

100,019

189,052

TOTAL ASSETS LESS CURRENT LIABILITIES

154,883

234,609

CREDITORS

Amounts falling due after more than one year

8

(109,775

)

(135,000

)

PROVISIONS FOR LIABILITIES

-

(1,462

)

NET ASSETS

45,108

98,147

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,008

98,047

45,108

98,147

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

C C Kyriakou - Director

Mrs C M Kyriakou - Director

1.	STATUTORY INFORMATION

C&C Kitchens Cardiff 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 2017, is being amortised evenly over its estimated useful life of ten 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.

Franchise fees are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

Goodwill

fees

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

80,000

25,000

105,000

AMORTISATION

At 1 April 2024

54,005

25,000

79,005

Amortisation for year

8,000

-

8,000

At 31 March 2025

62,005

25,000

87,005

NET BOOK VALUE

At 31 March 2025

17,995

-

17,995

At 31 March 2024

25,995

-

25,995

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

746

50,706

5,966

57,418

Additions

-

33,060

428

33,488

Disposals

-

(15,835

)

-

(15,835

)

At 31 March 2025

746

67,931

6,394

75,071

DEPRECIATION

At 1 April 2024

509

33,678

3,669

37,856

Charge for year

59

12,012

837

12,908

Eliminated on disposal

-

(12,562

)

-

(12,562

)

At 31 March 2025

568

33,128

4,506

38,202

NET BOOK VALUE

At 31 March 2025

178

34,803

1,888

36,869

At 31 March 2024

237

17,028

2,297

19,562

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts recoverable on contract

75,127

29,719

Other debtors

9,761

9,702

84,888

39,421

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 10)

8,795

-

Trade creditors

26,994

16,535

Social security and other taxes

3,027

2,760

Value added tax

8,425

9,462

Other creditors

93,746

43,459

Directors' loan accounts

36,000

70,214

Sundry creditors and accruals

5,748

25,047

182,735

167,477

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans (see note 9)

98,407

135,000

Hire purchase contracts (see note 10)

11,368

-

109,775

135,000

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

36,000

35,000

Amounts falling due between two and five years:

Other loans - 2-5 years

62,407

100,000

10.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

8,795

-

Between one and five years

11,368

-

20,163

-

11.	RELATED PARTY DISCLOSURES

The directors have loaned the company money during the year. The amount outstanding at the year end was £134,407 (2024 - £205,713). The amount of interest accrued on this loan was £nil (2024 - £20,079).