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Company No: 07344208 (England and Wales)

# WHITE PEPPER COOKERY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

WHITE PEPPER COOKERY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

WHITE PEPPER COOKERY LIMITED

## BALANCE SHEET

As at 31 August 2025
WHITE PEPPER COOKERY LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 5,991 |  | 8,545
Tangible assets | 4 | 315,875 |  | 244,156
|  | 321,866 |  | 252,701
Current assets |  |  |  |
Debtors | 5 | 174,864 |  | 242,269
Cash at bank and in hand |  | 114,414 |  | 132,247
|  | 289,278 |  | 374,516
Creditors: amounts falling due within one year | 6 | ( 410,779) |  | ( 495,112)
Net current liabilities |  | (121,501) |  | (120,596)
Total assets less current liabilities |  | 200,365 |  | 132,105
Creditors: amounts falling due after more than one year | 7 | ( 183,489) |  | ( 100,008)
Net assets |  | 16,876 |  | 32,097
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 16,776 |  | 31,997
Total shareholder's funds |  | 16,876 |  | 32,097

For the financial year ending 31 August 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 financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of White Pepper Cookery Limited (registered number: 07344208) were approved and authorised for issue by the Director on 23 March 2026. They were signed on its behalf by:

L W Stuart Director |

WHITE PEPPER COOKERY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
WHITE PEPPER COOKERY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

White Pepper Cookery Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 89 High Street, Poole, BH15 1AH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Website costs | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery | 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 4 |  | 4

#### 3. Intangible assets

| Website costs |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 12,770 |  | 12,770
At 31 August 2025 | 12,770 |  | 12,770
Accumulated amortisation |  |  |
At 01 September 2024 | 4,225 |  | 4,225
Charge for the financial year | 2,554 |  | 2,554
At 31 August 2025 | 6,779 |  | 6,779
Net book value |  |  |
At 31 August 2025 | 5,991 |  | 5,991
At 31 August 2024 | 8,545 |  | 8,545

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 September 2024 | 222,463 |  | 9,219 |  | 94,817 |  | 13,235 |  | 339,734
Additions | 79,597 |  | 11,166 |  | 1,180 |  | 1,103 |  | 93,046
Disposals | 0 |  | ( 9,219) |  | ( 94,817) |  | ( 5,343) |  | ( 109,379)
At 31 August 2025 | 302,060 |  | 11,166 |  | 1,180 |  | 8,995 |  | 323,401
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 September 2024 | 0 |  | 5,870 |  | 80,188 |  | 9,520 |  | 95,578
Charge for the financial year | 0 |  | 1,782 |  | 197 |  | 880 |  | 2,859
Disposals | 0 |  | ( 5,870) |  | ( 80,188) |  | ( 4,853) |  | ( 90,911)
At 31 August 2025 | 0 |  | 1,782 |  | 197 |  | 5,547 |  | 7,526
Net book value |  |  |  |  |  |  |  |  |
At 31 August 2025 | 302,060 |  | 9,384 |  | 983 |  | 3,448 |  | 315,875
At 31 August 2024 | 222,463 |  | 3,349 |  | 14,629 |  | 3,715 |  | 244,156

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 174,141 |  | 238,818
Other debtors | 723 |  | 3,451
| 174,864 |  | 242,269

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 26,821 |  | 88,397
Trade creditors | 4,990 |  | 12,752
Taxation and social security | 49,062 |  | 32,075
Other creditors | 329,906 |  | 361,888
| 410,779 |  | 495,112

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 153,590 |  | 100,008
Other creditors | 29,899 |  | 0
| 183,489 |  | 100,008

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100