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Registration number: 04101817

Kitchen Table Publishing Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 November 2025

Kitchen Table Publishing Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 10

Kitchen Table Publishing Limited

(Registration number: 04101817)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 34,380 | 52,194
Investments | 5 | 100 | -
|  | 34,480 | 52,194
Current assets |  |  |
Debtors | 6 | 100,080 | 92,932
Cash at bank and in hand |  | 8 | -
|  | 100,088 | 92,932
Creditors: Amounts falling due within one year | 7 | (61,642) | (93,420)
Net current assets/(liabilities) |  | 38,446 | (488)
Total assets less current liabilities |  | 72,926 | 51,706
Creditors: Amounts falling due after more than one year | 7 | - | (2,000)
Provisions for liabilities |  | (6,056) | (11,113)
Net assets |  | 66,870 | 38,593
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 66,670 | 38,393
Shareholders' funds |  | 66,870 | 38,593

Kitchen Table Publishing Limited

(Registration number: 04101817)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 April 2026 and signed on its behalf by:

G Colquhoun Director |  |

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Freshford House
Redcliffe Way
Bristol
BS1 6NL

These financial statements were authorised for issue by the Board on 2 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Group accounts not prepared

The company is a parent company that is required to prepare consolidated financial statements in accordance with section 399 of the Companies Act 2006. However, the company has not prepared consolidated financial statements for the year ended 30 November 2025 as it qualifies for the small companies exemption under section 405 of the Companies Act 2006.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue from the provision of services in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
a) the amount of revenue can be reliably measured;
b) it is probable that future economic benefit will flow to the entity;
c) the stage of completion of the contract at the end of the reporting period can be reliably measured; and
d) the costs incurred and the costs to complete the contract can be reliably measured.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the Balance Sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Long-term leasehold property | 10% straight line
Fixtures and fittings | 25% reducing balance
Office equipment | 33% reducing balance

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 2 (2024 - 2).

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Long leasehold property £ | Fixtures and fittings £ | Other tangible assets £ | Total £
Cost or valuation
At 1 December 2024 | 163,771 | 22,782 | 21,994 | 208,547
Additions | - | 1,703 | - | 1,703
At 30 November 2025 | 163,771 | 24,485 | 21,994 | 210,250
Depreciation
At 1 December 2024 | 120,828 | 18,549 | 16,976 | 156,353
Charge for the year | 16,377 | 1,484 | 1,656 | 19,517
At 30 November 2025 | 137,205 | 20,033 | 18,632 | 175,870
Carrying amount
At 30 November 2025 | 26,566 | 4,452 | 3,362 | 34,380
At 30 November 2024 | 42,943 | 4,233 | 5,018 | 52,194

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 100 | -

Subsidiaries | £
Cost or valuation
Additions | 100
Provision
Carrying amount
At 30 November 2025 | 100

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Bee and Sons Limited | Freshford House, Redcliffe Way, Bristol, United Kingdom, BS1 6NL | Ordinary shares | 100% | 0%

Subsidiary undertakings
Bee and Sons Limited The principal activity of Bee and Sons Limited is Retail sale of clothing in specialised stores. Its financial period end is 31 October.

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 4,800 | 5,419
Amounts owed by related parties | 8 | 87,976 | 80,523
Other debtors |  | 37 | -
Prepayments |  | 3,267 | 2,990
Accrued income |  | 4,000 | 4,000
|  | 100,080 | 92,932

7 | Creditors

Due within one year | Note | 2025 £ | 2024 £
Loans and borrowings |  | 8,232 | 9,344
Trade creditors |  | 3,169 | 1,508
Amounts due to related parties | 8 | 9,222 | 30,897
Social security and other taxes |  | 8,652 | 9,308
Accruals |  | 23,566 | 33,500
Corporation tax liability |  | 8,801 | 8,863
|  | 61,642 | 93,420

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

|  | 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings |  | - | 2,000

8 | Related party transactions

Loans to related parties

2025 | Subsidiary £ | Other related parties £ | Total £
At start of period | - | 80,523 | 80,523
Advanced | 1,200 | 11,253 | 12,453
Repaid | - | (5,000) | (5,000)
Reclassification | 55,205 | (55,205) | -
At end of period | 56,405 | 31,571 | 87,976

2024 | Other related parties £ | Total £
At start of period | 51,149 | 51,149
Advanced | 37,624 | 37,624
Repaid | (8,250) | (8,250)
At end of period | 80,523 | 80,523

Terms of loans to related parties

Loans to other related parties are interest free and repayable on demand.
Loans to subsidiaries are interest free and repayable on demand.

Loans from related parties

2025 | Key management £ | Total £
At start of period | 30,897 | 30,897
Advanced | 15,968 | 15,968
Repaid | (37,643) | (37,643)
At end of period | 9,222 | 9,222

Kitchen Table Publishing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

2024 | Key management £ | Total £
At start of period | 63,578 | 63,578
Advanced | 17,934 | 17,934
Repaid | (50,615) | (50,615)
At end of period | 30,897 | 30,897

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £19,867 (2024 - £28,697).