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16226547 core:OtherReservesSubtotal 2026-02-28 16226547 core:RetainedEarningsAccumulatedLosses 2026-02-28 16226547 core:NetGoodwill 2025-02-02 16226547 core:IntangibleAssetsOtherThanGoodwill 2025-02-02 16226547 core:LandBuildings 2025-02-02 16226547 core:PlantMachinery 2025-02-02 16226547 core:Vehicles 2025-02-02 16226547 core:FurnitureFittings 2025-02-02 16226547 core:OfficeEquipment 2025-02-02 16226547 core:AfterOneYear 2025-02-02 16226547 core:WithinOneYear 2025-02-02 16226547 core:ListedExchangeTraded 2025-02-02 16226547 core:UnlistedNon-exchangeTraded 2025-02-02 16226547 core:ShareCapital 2025-02-02 16226547 core:SharePremium 2025-02-02 16226547 core:RevaluationReserve 2025-02-02 16226547 core:OtherReservesSubtotal 2025-02-02 16226547 core:RetainedEarningsAccumulatedLosses 2025-02-02 16226547 core:NetGoodwill 2025-02-01 16226547 core:IntangibleAssetsOtherThanGoodwill 2025-02-01 16226547 core:LandBuildings 2025-02-01 16226547 core:PlantMachinery 2025-02-01 16226547 core:Vehicles 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KERNOW CHIPPY LTD

Registered Number
16226547
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2026

KERNOW CHIPPY LTD
Company Information
for the period from 3 February 2025 to 28 February 2026

Director | Nicola Clarke

Registered Address | 22 Fulmar Road
| Bude
| EX23 8FL

Registered Number | 16226547 (England and Wales)

KERNOW CHIPPY LTD
Balance Sheet as at
28 February 2026

| Notes | 2026
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 24,225
|  |  |  | 24,225
Current assets |  |  |  |
Debtors |  | 30,000 |  |
Cash at bank and on hand |  | 591 |  |
|  | 30,591 |  |
Creditors amounts falling due within one year | 4 | (40,004) |  |
Net current assets (liabilities) |  |  |  | (9,413)
Total assets less current liabilities |  |  |  | 14,812
Provisions for liabilities | 5 |  |  | (4,603)
Net assets |  |  |  | 10,209
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 10,109
Shareholders' funds |  |  |  | 10,209

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 March 2026, and are signed on its behalf by:
Nicola Clarke Director Registered Company No. 16226547

KERNOW CHIPPY LTD
Notes to the Financial Statements
for the period ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 15

2. | Average number of employees
--- | ---

|  | 2026
| Average number of employees during the year | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 28,500 |  | 28,500
| At 28 February 26 | 28,500 |  | 28,500
| Depreciation and impairment
| Charge for year | 4,275 |  | 4,275
| At 28 February 26 | 4,275 |  | 4,275
| Net book value
| At 28 February 26 | 24,225 |  | 24,225
| At 02 February 25 | - |  | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Trade creditors / trade payables | 628
| Other creditors | 39,376
| Total | 40,004

5. | Provisions for liabilities
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Net deferred tax liability (asset) | 4,603
| Total | 4,603

6. | Related party transactions
--- | ---
| During the year, the company provided an interest-free, unsecured loan of £30,000 to Potters Bude Ltd, which is controlled by the same shareholder. The loan is repayable on demand and no guarantees are in place. At the year end, £30,000 was outstanding. The loan is included within debtors in the financial statements.