Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06029548 DARREN MACE TARA WILLINGTON-MACE TARA WILLINGTON-MACE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06029548 2025-03-31 06029548 2026-03-31 06029548 2025-04-01 2026-03-31 06029548 frs-core:CurrentFinancialInstruments 2026-03-31 06029548 frs-core:Non-currentFinancialInstruments 2026-03-31 06029548 frs-core:BetweenOneFiveYears 2026-03-31 06029548 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06029548 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06029548 frs-core:LandBuildings 2026-03-31 06029548 frs-core:LandBuildings 2025-04-01 2026-03-31 06029548 frs-core:LandBuildings 2025-03-31 06029548 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 06029548 frs-core:MotorVehicles 2025-04-01 2026-03-31 06029548 frs-core:PlantMachinery 2026-03-31 06029548 frs-core:PlantMachinery 2025-04-01 2026-03-31 06029548 frs-core:PlantMachinery 2025-03-31 06029548 frs-core:WithinOneYear 2026-03-31 06029548 frs-core:ShareCapital 2026-03-31 06029548 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06029548 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06029548 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06029548 frs-bus:SmallEntities 2025-04-01 2026-03-31 06029548 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06029548 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06029548 frs-bus:Director1 2025-04-01 2026-03-31 06029548 frs-bus:Director2 2025-04-01 2026-03-31 06029548 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 06029548 frs-countries:EnglandWales 2025-04-01 2026-03-31 06029548 2024-03-31 06029548 2025-03-31 06029548 2024-04-01 2025-03-31 06029548 frs-core:CurrentFinancialInstruments 2025-03-31 06029548 frs-core:Non-currentFinancialInstruments 2025-03-31 06029548 frs-core:BetweenOneFiveYears 2025-03-31 06029548 frs-core:WithinOneYear 2025-03-31 06029548 frs-core:ShareCapital 2025-03-31 06029548 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06029548
Kitchen Generator Ltd
Financial Statements
For The Year Ended 31 March 2026
S LIDDIARD
128 CAMBRIDGE ROAD
BARTON
CAMBRIDGE
CB23 7AR
Kitchen Generator Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Kitchen Generator Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06029548

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 554,895 |  | 545,832
|  |  | 554,895 |  | 545,832
CURRENT ASSETS
Stocks |  | 131,741 |  | 127,459 |
Debtors | 5 | 127,502 |  | 98,797 |
Cash at bank and in hand |  | 393,715 |  | 624,671 |
|  | 652,958 |  | 850,927 |
Creditors: Amounts Falling Due Within One Year | 6 | (207,453 ) |  | (212,056 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 445,505 |  | 638,871
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,000,400 |  | 1,184,703
Creditors: Amounts Falling Due After More Than One Year |  |  | (23,603 ) |  | (68,277 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (108,144 ) |  | (128,567 )
NET ASSETS |  |  | 868,653 |  | 987,859
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 868,553 |  | 987,759
SHAREHOLDERS' FUNDS |  |  | 868,653 |  | 987,859

Page 1
Page 2
Kitchen Generator Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

DARREN MACE Director
23rd April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kitchen Generator Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Kitchen Generator Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06029548 . The registered office is UNITS 3 & 4 BRUNSWICK ROAD, COBBS WOOD INDUSTRIAL ESTATE, ASHFORD, KENT, TN23 1EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% on a straight line basis.
Plant & Machinery | 10% to 20% on a straight line basis.
Motor Vehicles | 20% on a straight line basis.
Fixtures & Fittings | 10% on a straight line basis.
Computer Equipment | 20% on a straight line basis

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and depreciated over their useful lives. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Kitchen Generator Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Income tax expense 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.
Deferred tax liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities. The measurement of deferred tax liabilities reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to settle the carrying amount of its liabilities.
Current and deferred tax for the year is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 5 |  | 5
Sales, marketing and distribution | 3 |  | 3
Manufacturing | 10 |  | 10
| 18 |  | 18

4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 10,795 | 1,759,035 | 1,769,830
Additions | - | 240,677 | 240,677
Disposals | - | (471,420 ) | (471,420 )
As at 31 March 2026 | 10,795 | 1,528,292 | 1,539,087

...CONTINUED
Page 4
Page 5
Kitchen Generator Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 5,395 | 1,218,603 | 1,223,998
Provided during the period | 1,079 | 141,405 | 142,484
Disposals | - | (382,290 ) | (382,290 )
As at 31 March 2026 | 6,474 | 977,718 | 984,192
Net Book Value
As at 31 March 2026 | 4,321 | 550,574 | 554,895
As at 1 April 2025 | 5,400 | 540,432 | 545,832

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 80,826 |  | 54,052
Other debtors | 46,676 |  | 44,745
| 127,502 |  | 98,797

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 44,674 |  | 53,245
Trade creditors | 118,082 |  | 98,286
Corporation tax | - |  | (4,691 )
Other taxes and social security | 15,758 |  | 13,527
VAT | 17,271 |  | 39,344
Accruals and deferred income | 11,667 |  | 12,211
Directors' loan accounts | 1 |  | 134
| 207,453 |  | 212,056

7. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 44,674 |  | 53,245
Later than one year and not later than five years | 23,603 |  | 68,277
| 68,277 |  | 121,522
| 68,277 |  | 121,522

Page 5
Page 6
Kitchen Generator Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 108,144 |  | 128,567

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 56,500 |  | 56,000

Page 6