A COUNTRY KITCHEN LIMITED


Director	NEWMAN, Kelly Jean


Registered Address	Unit 11 Broadgate House
	Westlode Street
	Spalding
	PE11 2AF


Place of Business	68a Town Drove
	Quadring Fen
	SPALDING
	PE11 4QN


Registered Number	11187680 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		43,552		32,272
			43,552		32,272
Current assets
Debtors		1,658		2,384
Cash at bank and on hand		6,605		32,081
		8,263		34,465
Creditors amounts falling due within one year	4	(64,616)		(30,328)
Net current assets (liabilities)			(56,353)		4,137
Total assets less current liabilities			(12,801)		36,409
Creditors amounts falling due after one year	5		(28,275)		(12,706)
Net assets			(41,076)		23,703
Capital and reserves
Profit and loss account			(41,076)		23,703
Shareholders' funds			(41,076)		23,703

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 April 2026, and are signed on its behalf by:

NEWMAN, Kelly Jean
Director
Registered Company No. 11187680

A COUNTRY KITCHEN LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	20
	Vehicles	20

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 August 24	37,285	24,745	62,030
Additions	13,124	3,750	16,874
At 31 July 25	50,409	28,495	78,904
Depreciation and impairment
At 01 August 24	26,472	3,286	29,758
Charge for year	3,105	2,489	5,594
At 31 July 25	29,577	5,775	35,352
Net book value
At 31 July 25	20,832	22,720	43,552
At 31 July 24	10,813	21,459	32,272

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,854	1,430
Taxation and social security	8,168	4,950
Finance lease and HP contracts	1,779	5,841
Other creditors	46,815	18,107
Total	64,616	30,328


	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.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	28,275	12,706
Total	28,275	12,706