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Registration number: 07918778

Cuisine Equipment Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Cuisine Equipment Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Cuisine Equipment Limited

Company Information

Directors | R C Witherall P A Sanderson

Registered office | 4 Trafford Road Reading Berkshire RG1 8JS

Accountants | Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Cuisine Equipment Limited

(Registration number: 07918778)
Balance Sheet as at 31 October 2025

| Note | 31 October 2025 £ | 31 October 2024 £
Current assets |  |  |
Stocks | 4 | 282,907 | 285,634
Debtors | 5 | 105,349 | 221,876
Cash at bank and in hand |  | 218,874 | 221,753
|  | 607,130 | 729,263
Creditors: Amounts falling due within one year | 6 | (168,715) | (203,127)
Total assets less current liabilities |  | 438,415 | 526,136
Creditors: Amounts falling due after more than one year | 6 | (43,157) | (143,157)
Net assets |  | 395,258 | 382,979
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 395,257 | 382,978
Shareholders' funds |  | 395,258 | 382,979

For the financial year ending 31 October 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 13 April 2026 and signed on its behalf by:

R C Witherall Director

Cuisine Equipment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
4 Trafford Road
Reading
Berkshire
RG1 8JS

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 presented in Pound Sterling (£), which is the entity’s functional currency, and are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position, including its profitability, cash flows, and net asset position, and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis, and no material uncertainties that may cast significant doubt on the company’s ability to continue as a going concern have been identified.

Revenue recognition

Revenue, described as turnover, represents the fair value of the consideration received or receivable for the supply of goods, net of returns, rebates, discounts, and value added tax. Revenue from the sale of goods is recognised on delivery, when control and the significant risks and rewards of ownership pass to the customer.
Where goods are supplied on a consignment basis, revenue is recognised at the point the consignee sells the goods to the end customer, as this is the point at which control and the significant risks and rewards of ownership transfer.

Cuisine Equipment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the
transaction. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the
rate of exchange ruling at the balance sheet date.
Exchange gains and losses, whether realised or unrealised, arising from the settlement or retranslation of monetary items are recognised in profit or loss for the period in which they arise.

Tax

Tax on profit represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from the profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the year.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities and the corresponding tax bases used to compute taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for temporary differences to the extent that it is probable that taxable profits will be available to utilise the timing difference.
Deferred tax liabilities and assets are measured at tax rates that are expected to apply in the period the liability is settled or the asset realised. The measurement of deferred tax liabilities and assets reflects the tax consequences in which the company expects to recover or settle the underlying amount of its assets and liabilities.

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.

Trade 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.

Stocks

Stocks are stated at the lower of cost and and estimated selling price less costs to sell. Cost includes the purchase price, including any taxes, duties, transport, and handling directly attributable to bringing the stock to its present location and condition. Net realisable value is based on the estimated selling price less any estimated selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Cuisine Equipment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Stocks

| 31 October 2025 £ | 31 October 2024 £
Machine stock | 225,937 | 241,481
Component part stock | 56,970 | 44,153
| 282,907 | 285,634

5 | Debtors

Current | 31 October 2025 £ | 31 October 2024 £
Trade debtors | 105,349 | 215,318
Other debtors | - | 6,558
| 105,349 | 221,876

Cuisine Equipment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 31 October 2025 £ | 31 October 2024 £
Due within one year |  |
Trade creditors | 1,154 | 65,421
Taxation and social security | 31,489 | 51,757
Other creditors | 136,072 | 85,949
| 168,715 | 203,127

Creditors: amounts falling due after more than one year

| 31 October 2025 £ | 31 October 2024 £
Due after one year |  |
Amounts owed to group undertakings | 43,157 | 143,157