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Registered number: 15356273 COMMERCIAL KITCHEN GROUP LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
COMMERCIAL KITCHEN GROUP LTD REGISTERED NUMBER: 15356273 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,101 |  | 1,101
|  |  | 1,101 |  | 1,101
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 68,351 |  | 32,155 |
Cash at bank and in hand | 6 | 15 |  | 153 |
|  | 68,366 |  | 32,308 |
Creditors: amounts falling due within one year | 7 | (62,326) |  | (31,265) |
Net current assets |  |  | 6,040 |  | 1,043
Total assets less current liabilities |  |  | 7,141 |  | 2,144
Net assets |  |  | 7,141 |  | 2,144
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2,000 |  | 2,000
Profit and loss account |  |  | 5,141 |  | 144
|  |  | 7,141 |  | 2,144
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COMMERCIAL KITCHEN GROUP LTD REGISTERED NUMBER: 15356273 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S J Tavender
Director
Date: 13 May 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
COMMERCIAL KITCHEN GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Commercial Kitchen Group Limited is a private company, limited by share capital and incorporated in United Kingdom. The Company's registered office and principal place of business is Unit 12 Deer Park Farm Industrial Estate, Knowle Lane, Fair Oak, Hampshire, United Kingdom, SO50 7DZ. The registered number of the company is 15356273. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised 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: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
COMMERCIAL KITCHEN GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 February 2025 | 1,101
| At 31 January 2026 | 1,101
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 67,677 | 32,069
| Other debtors | 31 | 86
| Prepayments and accrued income | 643 | -
|  | 68,351 | 32,155
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 15 | 153
|  | 15 | 153
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COMMERCIAL KITCHEN GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 2,746 | 1,265
| Amounts owed to group undertakings | 38,980 | 28,000
| Other creditors | 18,600 | -
| Accruals and deferred income | 2,000 | 2,000
|  | 62,326 | 31,265
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,000 (2025 - 2,000) Ordinary shares of £1.00 each | 2,000 | 2,000
9. | Related party transactions
| The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
10. | Controlling party
The Company is controlled by S Tavender, the director of the Company.
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