Country Kitchen Foods (Norfolk) Ltd iXBRL

Company Registration Number: 10312324

Country Kitchen Foods (Norfolk) Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 31 August 2025

Country Kitchen Foods (Norfolk) Ltd

DIRECTOR AND OTHER INFORMATION


Director	Mrs K Murphy


Company Registration Number	10312324


Registered Office and Business Address	12 Alston Road
	Hellesdon
	Norwich
	Norfolk
	NR6 5DS
	United Kingdom


Accountants	ADP Accounting Ltd
	19 Farrow Close
	Mattishall
	Norfolk
	NR20 3SZ
	United Kingdom

Country Kitchen Foods (Norfolk) Ltd

DIRECTOR'S REPORT

for the financial year ended 31 August 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 August 2025.

Director

The director who served during the financial year is as follows:

Mrs K Murphy

There were no changes in shareholdings between 31 August 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

●

select suitable accounting policies and apply them consistently;

●

make judgements and accounting estimates that are reasonable and prudent;

●

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mrs K Murphy

Director

21 May 2026

Country Kitchen Foods (Norfolk) Ltd

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 August 2025

	2025	2024
Notes	£	£

Turnover	2,000,508	2,166,733

Cost of sales	(1,865,385)	(1,910,673)
	─────────	─────────
Gross profit	135,123	256,060

Administrative expenses	(262,399)	(257,240)
	─────────	─────────
Operating loss	(127,276)	(1,180)

Interest payable and similar expenses	(9,447)	(5,593)
	─────────	─────────
Loss before taxation	(136,723)	(6,773)

Tax on loss	-	-
	─────────	─────────
Loss for the financial year	(136,723)	(6,773)
	─────────	─────────
Total comprehensive income	(136,723)	(6,773)
	═════════	═════════

Country Kitchen Foods (Norfolk) Ltd

Company Registration Number: 10312324

BALANCE SHEET

as at 31 August 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

79,115

110,885

─────────

Current Assets

Debtors

186,310

245,454

Cash at bank and in hand

5,784

32,003

─────────

192,094

277,457

─────────

Creditors: amounts falling due within one year

(168,194)

(128,650)

─────────

Net Current Assets

23,900

148,807

─────────

Total Assets less Current Liabilities

103,015

259,692

Creditors:

amounts falling due after more than one year

(42,819)

(52,773)

─────────

Net Assets

60,196

206,919

═════════

Capital and Reserves

Called up share capital

Retained earnings

60,195

206,918

─────────

Shareholders' Funds

60,196

206,919

═════════

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).

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 21 May 2026



________________________________
Mrs K Murphy
Director

Country Kitchen Foods (Norfolk) Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

General Information

Country Kitchen Foods (Norfolk) Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 10312324. The registered office of the company is 12 Alston Road, Hellesdon, Norwich, Norfolk, NR6 5DS, United Kingdom which is also the principal place of business of the company. caterers The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. Freehold land is stated at cost and is not depreciated. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold

Nil

Fixtures, fittings and equipment

33% Straight line

Motor vehicles

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 49, (2024 - 46).

2025

2024

Number

Number

Employees

═════════


4.	Tangible assets
		Land and	Fixtures,	Motor	Total
		buildings	fittings and	vehicles
		freehold	equipment
		£	£	£	£
	Cost
	At 1 September 2024	9,157	83,525	107,215	199,897
	Additions	-	3,650	-	3,650
		─────────	─────────	─────────	─────────
	At 31 August 2025	9,157	87,175	107,215	203,547
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 September 2024	-	53,655	35,357	89,012
	Charge for the financial year	-	17,455	17,965	35,420
		─────────	─────────	─────────	─────────
	At 31 August 2025	-	71,110	53,322	124,432
		─────────	─────────	─────────	─────────
	Net book value
	At 31 August 2025	9,157	16,065	53,893	79,115
		═════════	═════════	═════════	═════════
	At 31 August 2024	9,157	29,870	71,858	110,885
		═════════	═════════	═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	153,899	234,686
	Other debtors	-	10,768
	Taxation	32,411	-
		─────────	─────────
		186,310	245,454
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Other loan	5,612	-
	Trade creditors	80,486	46,446
	Taxation	61,162	79,553
	Other creditors	5,777	-
	Accruals:
	Pension accrual	2,203	2,001
	Other accruals	12,954	650
		─────────	─────────
		168,194	128,650
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	29,589	33,654
	Finance leases and hire purchase contracts	14,377	25,810
	Director's loan accounts	(1,147)	(6,691)
		─────────	─────────
		42,819	52,773
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	5,612	-
	Repayable between one and two years	12,000	12,000
	Repayable between two and five years	17,589	21,654
		─────────	─────────
		35,201	33,654
		═════════	═════════


	Net obligations under finance leases
	and hire purchase contracts
	Repayable between one and five years	14,377	25,810
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 August 2025.

Director's advances, credits and guarantees

Loans made to the directors are repayable on demand.

10.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

Country Kitchen Foods (Norfolk) Ltd

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 August 2025

	2025		2024
	£		£

Sales

2,000,508

2,166,733

─────────

Cost of sales

Purchases

899,160

982,033

Wages and salaries

915,492

910,715

Employers pensions - defined contribution schemes

24,000

17,925

Subcontract staff

26,733

─────────

1,865,385

1,910,673

─────────

Gross profit

135,123

256,060

─────────

Administrative expenses

Director's remuneration

12,570

12,570

Staff training

(119)

1,508

Rent payable

11,150

10,708

Rates

169

Insurance

13,467

11,500

Light and heat

32,421

15,971

Cleaning

8,771

14,491

Repairs and maintenance

7,569

6,246

Printing, postage and stationery

2,367

1,147

Advertising

27,655

44,099

Telephone Broadband

5,219

3,654

Computer costs

6,269

3,075

Hire of equipment

21,035

11,710

Motor expenses

33,892

33,546

Travelling and entertainment

7,519

14,176

Consultancy fees

24,549

22,230

Accountancy Fees

3,622

1,790

Bank charges

8,422

6,685

General expenses

433

Depreciation of tangible assets

35,419

40,871

Charitable donations

1,250

─────────

262,399

257,240

─────────

Finance

Bank interest paid	6,411	5,593
Other interest	3,036	-
	─────────	─────────
	9,447	5,593
	─────────	─────────

Net loss	(136,723)	(6,773)
	═════════	═════════