IRIS Accounts Production v25.4.12.37 01431283 Board of Directors Board of Directors Board of Directors 1.6.24 31.5.25 31.5.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01431283 2024-05-31 01431283 2025-05-31 01431283 2024-06-01 2025-05-31 01431283 2023-05-31 01431283 2023-06-01 2024-05-31 01431283 2024-05-31 01431283 ns15:EnglandWales 2024-06-01 2025-05-31 01431283 ns14:PoundSterling 2024-06-01 2025-05-31 01431283 ns10:Director1 2024-06-01 2025-05-31 01431283 ns10:Director2 2024-06-01 2025-05-31 01431283 ns10:Director3 2024-06-01 2025-05-31 01431283 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 01431283 ns10:SmallEntities 2024-06-01 2025-05-31 01431283 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 01431283 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 01431283 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 01431283 ns10:FullAccounts 2024-06-01 2025-05-31 01431283 1 2024-06-01 2025-05-31 01431283 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 01431283 ns10:CompanySecretary1 2024-06-01 2025-05-31 01431283 ns10:RegisteredOffice 2024-06-01 2025-05-31 01431283 ns5:CurrentFinancialInstruments 2025-05-31 01431283 ns5:CurrentFinancialInstruments 2024-05-31 01431283 ns5:Non-currentFinancialInstruments 2025-05-31 01431283 ns5:Non-currentFinancialInstruments 2024-05-31 01431283 ns5:ShareCapital 2025-05-31 01431283 ns5:ShareCapital 2024-05-31 01431283 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 01431283 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 01431283 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-06-01 2025-05-31 01431283 ns5:LandBuildings 2024-06-01 2025-05-31 01431283 ns5:PlantMachinery 2024-06-01 2025-05-31 01431283 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-31 01431283 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 01431283 ns5:IntangibleAssetsOtherThanGoodwill 2025-05-31 01431283 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-31 01431283 ns5:LandBuildings 2024-05-31 01431283 ns5:PlantMachinery 2024-05-31 01431283 ns5:LandBuildings 2025-05-31 01431283 ns5:PlantMachinery 2025-05-31 01431283 ns5:LandBuildings 2024-05-31 01431283 ns5:PlantMachinery 2024-05-31 01431283 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 01431283 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 01431283 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-05-31 01431283 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-05-31 01431283 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-05-31 01431283 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-05-31 01431283 ns5:MoreThanFiveYears 2025-05-31 01431283 ns5:MoreThanFiveYears 2024-05-31 01431283 ns5:Secured 2025-05-31 01431283 ns5:Secured 2024-05-31 01431283 ns10:OrdinaryShareClass1 2025-05-31 01431283 ns10:Director3 3 2024-05-31 01431283 ns10:Director3 3 2023-05-31 01431283 ns10:Director3 3 2024-06-01 2025-05-31 01431283 ns10:Director3 3 2023-06-01 2024-05-31 01431283 ns10:Director3 3 2025-05-31 01431283 ns10:Director3 3 2024-05-31

REGISTERED NUMBER: 01431283 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Country Kitchenware Supplies Limited |

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Country Kitchenware Supplies Limited |

Company Information

for the Year Ended 31 May 2025

| Directors: | R H M Bartleet

| Mrs J M Bartleet

| J H M Bartleet

| Secretary: | Mrs J M Bartleet

| Registered office: | Willow End Park

| Blackmore Park Road

| Malvern

| Worcestershire

| WR13 6NN

| Registered number: | 01431283 (England and Wales)

| Accountants: | Crowthers Chartered Accountants

| 10 The Southend

| Ledbury

| Herefordshire

| HR8 2EY

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Statement of Financial Position

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 80,770 |  | 78,546 |  |

Property, plant and equipment | 5 | 59,830 |  | 70,343 |  |

140,600 |  | 148,889 |  |

CURRENT ASSETS

Inventories | 1,087,190 |  | 1,112,317 |  |

Debtors | 6 | 347,493 |  | 378,500 |  |

Cash at bank and in hand | 407,702 |  | 477,550 |  |

1,842,385 |  | 1,968,367 |  |

CREDITORS

Amounts falling due within one year | 7 | 408,075 |  | 443,051 |  |

NET CURRENT ASSETS | 1,434,310 |  | 1,525,316 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,574,910 |  | 1,674,205 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (52,573 | ) | (103,293 | ) |

PROVISIONS FOR LIABILITIES | (5,017 | ) | (6,220 | ) |

NET ASSETS | 1,517,320 |  | 1,564,692 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 1,517,220 |  | 1,564,592 |  |

SHAREHOLDERS' FUNDS | 1,517,320 |  | 1,564,692 |  |

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

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

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Statement of Financial Position - continued

31 May 2025

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 9 February 2026 and were signed on its behalf by:

Mrs J M Bartleet - Director | R H M Bartleet - Director

J H M Bartleet - Director

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Country Kitchenware Supplies 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.

| The functional currency of Country Kitchenware Supplies Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the company operates.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Therefore actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Within the company, the area where significant judgements and estimates are made by the directors is in the stock valuation. Stock of materials is valued on an average cost price basis but is subject to ongoing reviews and a provision made where the directors are of the opinion that specific items are slow moving and require being written down to net realisable value. At the year-end, the directors have no concerns over the recoverability of the company's stock balance as shown on The Statement of Financial Position.

| Turnover

| Turnover represents the value of goods sold during the period net of VAT. Turnover is recognised when goods are physically delivered to the customer.

| Uninvoiced deliveries at the year end are included in accrued income. Invoiced deliveries are included in debtors. Where customers pay in advance for goods, the amount is recorded as deferred income until the goods have been delivered.

| Intangible assets

| Trademarks and designs are being amortised evenly over their estimated useful lives of 10 and 5 years.

| Website infrastructure costs within intangible assets are comprised of the costs associated with building and developing the company's own online presence. In particular, this relates to the building of a digital image library for all of the company's product lines. All studio photography, image management and associated costs are capitalised and are to be amortised over 5 to 10 years depending on the estimated useful life of the image assets.

| Tangible fixed assets

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

| Land and buildings | - | 10% on reducing balance

| Plant and machinery etc | - | 25% on reducing balance

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stock of goods is valued at the lower of average cost price and net realisable value.

| Cost represents the purchase price of goods plus an apportionment of the relevant costs in transporting the goods to the company's storage locations. This would include relevant duty charges, dock charges and handling fees for imports, apportioned per item that the costs relate to.

| Net realisable value represents the selling price of completed goods less any costs necessary to complete the goods. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Foreign currencies

| Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

| Exchange differences are recognised in the Income Statement in the period in which they arise.

| 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.

| Operating lease commitments

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Derivative financial instruments

| The company uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate movements. The company does not hold or issue derivative financial instruments for speculative purposes.

| Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in the Income Statement immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the Income Statement depends on the nature of the hedge relationship.

| The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 16 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| Cost

| At 1 June 2024 | 443,737 |  |

| Additions | 33,552 |  |

| At 31 May 2025 | 477,289 |  |

| Amortisation

| At 1 June 2024 | 365,191 |  |

| Charge for year | 31,328 |  |

| At 31 May 2025 | 396,519 |  |

| Net book value

| At 31 May 2025 | 80,770 |  |

| At 31 May 2024 | 78,546 |  |

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Cost

| At 1 June 2024 | 117,305 |  | 341,253 |  | 458,558 |  |

| Additions | - |  | 1,639 |  | 1,639 |  |

| At 31 May 2025 | 117,305 |  | 342,892 |  | 460,197 |  |

| Depreciation

| At 1 June 2024 | 78,808 |  | 309,407 |  | 388,215 |  |

| Charge for year | 3,849 |  | 8,303 |  | 12,152 |  |

| At 31 May 2025 | 82,657 |  | 317,710 |  | 400,367 |  |

| Net book value

| At 31 May 2025 | 34,648 |  | 25,182 |  | 59,830 |  |

| At 31 May 2024 | 38,497 |  | 31,846 |  | 70,343 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 195,053 |  | 213,291 |  |

| Other debtors | 38,838 |  | 57,771 |  |

| Section 455 tax | 9,478 |  | 9,478 |  |

| Directors' current accounts | 5,968 |  | 28,085 |  |

| Prepayments | 98,156 |  | 69,875 |  |

347,493 |  | 378,500 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 48,152 |  | 43,018 |  |

| Trade creditors | 214,540 |  | 217,970 |  |

| Tax | 21,197 |  | 33,575 |  |

| Social security and other taxes | 49,131 |  | 60,705 |  |

| Other creditors | 1,220 |  | 1,108 |  |

| Directors' current accounts | 49,233 |  | 40,979 |  |

| Accrued expenses | 24,602 |  | 45,696 |  |

408,075 |  | 443,051 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 43,087 |  | 39,508 |  |

| Bounce back loan | 1,703 |  | 12,269 |  |

| Bank loans - 2-5 years | 7,783 |  | 51,516 |  |

52,573 |  | 103,293 |  |

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| In more than five years | 186,500 |  | 162,998 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 100,725 |  | 146,311 |  |

| The bank loan is secured by a debenture held by the bank.

11. | FINANCIAL INSTRUMENTS

| As at 31 May 2025 there was one USD Forward Contract totalling US$245,532 outstanding (2024: US$88,421).

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

£ | £ |

| J H M Bartleet

| Balance outstanding at start of year | 28,085 |  | (28,749 | ) |

| Amounts advanced | 2,883 |  | 87,154 |  |

| Amounts repaid | (25,000 | ) | (30,320 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 5,968 |  | 28,085 |  |

| At the year-end an amount of £49,233 (2024:£40,979) was due to the directors. The loans carry an interest rate of 8% with no fixed repayment terms, but they are repayable on demand.

| Country Kitchenware Supplies Limited (Registered number: 01431283) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

14. | RELATED PARTY DISCLOSURES

| An amount of £182, (2024: £182) is owed by Cintek Ltd, a company owned by W Bartleet, a son of two of the directors of Country Kitchenware Supplies Ltd. The balance arose as a result of Country Kitchenware Supplies Ltd having paid two invoices on Cintek's behalf in 2021.

| During the year, Country Kitchenware Supplies Ltd also loaned Cintek a total of $Nil (2024: $20,000) in short-term loans. These were fully repaid during the year.

| Inhabito Limited, is a company owned and directed by the same individuals as Country Kitchenware Supplies Limited. During the year, Country Kitchenware Supplies Ltd charged management fees to Inhabito Limited totalling £56,634 (2024: £57,384). An amount of £38,396 (2024: £57,178) was outstanding as at 31 May 2025.

| During the year, Country Kitchenware Supplies Ltd sold goods to Inhabito Limited on an arms-length basis. The total of the supplies was £84,763 (2024: £78,598). At 31 May 2025 £8,879 (2024: £7,988) was outstanding in respect of those goods.