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COMPANY REGISTRATION NUMBER: 07872977

Knutsford Sweets Limited

Filleted Unaudited Abridged Financial Statements

31 December 2025

Knutsford Sweets Limited

Abridged Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 20,412 | 23,862
Tangible assets | 6 |  | 2,898 | 3,409
|  | -------- | --------
|  | 23,310 | 27,271

Current assets

Stocks | 12,500 |  | 12,500
Debtors | 4,757 |  | 4,657
Cash at bank and in hand | 15,004 |  | 21,466
| -------- |  | --------
| 32,261 |  | 38,623

Creditors: amounts falling due within one year | 12,435 |  | 20,818
| -------- |  | --------
Net current assets |  | 19,826 | 17,805
|  | -------- | --------
Total assets less current liabilities |  | 43,136 | 45,076

Provisions

Taxation including deferred tax |  | 515 | 606
|  | -------- | --------
Net assets |  | 42,621 | 44,470
|  | -------- | --------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 42,620 | 44,469
|  | -------- | --------
Shareholder funds |  | 42,621 | 44,470
|  | -------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

Knutsford Sweets Limited

Abridged Statement of Financial Position (continued)

31 December 2025
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These abridged financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:

Mrs J K Chard |
Director |

Company registration number: 07872977

Knutsford Sweets Limited

Notes to the Abridged Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 119 King Street, Knutsford, Cheshire, WA16 6EH, United Kingdom.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover represents shop takings for the sale of confectionery, exclusive of Value Added Tax. Turnover is recognised at the point of sale over the counter on a strict daily time basis.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods and is measured at the amounts of tax expected to be payable or recoverable using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the reporting date.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 15% reducing balance
| Shop & Office Equipment | - | 33% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 8 ).
5. Intangible assets

| £
Cost |
At 1 January 2025 and 31 December 2025 | 69,000
| --------
Amortisation |
At 1 January 2025 | 45,138
Charge for the year | 3,450
| --------
At 31 December 2025 | 48,588
| --------
Carrying amount |
At 31 December 2025 | 20,412
| --------
At 31 December 2024 | 23,862
| --------

6. Tangible assets

| £
Cost |
At 1 January 2025 and 31 December 2025 | 25,799
| --------
Depreciation |
At 1 January 2025 | 22,390
Charge for the year | 511
| --------
At 31 December 2025 | 22,901
| --------
Carrying amount |
At 31 December 2025 | 2,898
| --------
At 31 December 2024 | 3,409
| --------

7. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 15,000 | 15,000
Later than 1 year and not later than 5 years | – | 15,000
| -------- | --------
| 15,000 | 30,000
| -------- | --------