Kettel Ltd - Accounts

Kettel Ltd
Directors' Report
For the year ended 30 April 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 30 April 2025

Principal activities

The principal activity of the company during the financial year was that of operating a restaurant.

Directors

The directors who served the company throughout the year were as follows:

Maxine Hayes

John Hayes

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
John Hayes
Director

Date approved: 12 November 2025

Registered Number: 09412537 Kettel Ltd
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	17,552	18,170
		17,552	18,170
Current assets
Stocks	4	85,700	74,300
Cash at bank and in hand		202,455	187,412
		288,155	261,712
Creditors: amount falling due within one year	5	(184,918)	(157,839)
Net current assets		103,237	103,873

Total assets less current liabilities		120,789	122,043
Creditors: amount falling due after more than one year	6	(5,252)	(24,740)
Provisions for liabilities	7	(4,388)	(4,542)
Net assets		111,149	92,761

Capital and reserves
Called up share capital		2	2
Profit and loss account		111,147	92,759
Shareholders' funds		111,149	92,761

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 12 November 2025 and were signed on its behalf by:

-------------------------------
John Hayes
Director

Kettel Ltd
Notes to the Financial Statements
For the year ended 30 April 2025

General Information

Kettel Ltd is a private company, limited by shares, registered in England and Wales, registration number 09412537, registration address 77 High Street, Aldeburgh, IP15 5AU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 25 (2024 : 25).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 May 2024	84,853	84,853
Additions	3,770	3,770
Disposals	-	-
At 30 April 2025	88,623	88,623
Depreciation
At 01 May 2024	66,683	66,683
Charge for year	4,388	4,388
On disposals	-	-
At 30 April 2025	71,071	71,071
Net book values
Closing balance as at 30 April 2025	17,552	17,552
Opening balance as at 01 May 2024	18,170	18,170

Stocks

	2025 £		2024 £
Stocks	85,700		74,300
	85,700		74,300

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	49,822	40,160
Bank Loans & Overdrafts	32,400	45,312
Corporation Tax	31,829	9,940
PAYE & Social Security	6,662	6,895
Accrued Expenses	11,100	2,100
Directors' Current Accounts	1,400	1,400
VAT	51,705	52,032
	184,918	157,839

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	5,252		24,740
	5,252		24,740

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	4,388		4,542
	4,388		4,542

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Mr & Mrs Hayes	-		-		(1,400)		(1,400)

Interest free loans existed at the Balance Sheet dates


Registered Number: 09412537
England and Wales
Unaudited Financial Statements

for the year ended 30 April 2025
for
KETTEL LTD