The Wicked Burger Company Ltd - Filleted accounts

Registered number

10280703

The Wicked Burger Company Ltd

Filleted Accounts

31 January 2026

The Wicked Burger Company Ltd
Registered number:		10280703
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		259,990			198,870

Current assets
Stocks		25,000			20,000
Debtors	4	20,693			1,373
Cash at bank and in hand		134,176			9,641
		179,869			31,014

Creditors: amounts falling due within one year	5	(208,970)			(97,917)

Net current liabilities			(29,101)			(66,903)

Total assets less current liabilities			230,889			131,967

Creditors: amounts falling due after more than one year	6		(35,000)			(31,948)



Net assets			195,889			100,019

Capital and reserves
Called up share capital			100			100
Profit and loss account			195,789			99,919

Shareholder's funds			195,889			100,019

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr B H Gibbs
Director
Approved by the board on 20 April 2026

The Wicked Burger Company Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			20% straight line
	Plant and machinery			20% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					18		14


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	3,000		188,489		77,127		268,616
	Additions	-		103,424		-		103,424
	At 31 January 2026	3,000		291,913		77,127		372,040

	Depreciation
	At 1 February 2025	3,000		40,182		26,564		69,746
	Charge for the year	-		29,662		12,642		42,304
	At 31 January 2026	3,000		69,844		39,206		112,050

	Net book value
	At 31 January 2026	-		222,069		37,921		259,990
	At 31 January 2025	-		148,307		50,563		198,870


4	Debtors					2026		2025
£							£

	Other debtors					20,693		1,373


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					1,948		4,675
	Trade creditors					77,831		25,588
	Taxation and social security costs					118,669		56,701
	Other creditors					10,522		10,953
						208,970		97,917


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		1,948
	Other creditors					35,000		30,000
						35,000		31,948


7	Other information

	The Wicked Burger Company Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Demar House, 14 Church Road
	East Wittering
	Chichester
	West Sussex
	PO20 8PS