|  |  | Kitchenmaster (Holdings) Limited
|  |  | Filleted Unaudited Financial Statements
|  |  | 31 August 2025
|  | Company Registration Number: |  |  | NI060150

Kitchenmaster (Holdings) Limited
Statement of Financial Position
31 August 2025
|  | Notes |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments |  | 3 |  | - |  |  | -
Current assets
Debtors |  | 4 | - |  |  | 537,634
Creditors: amounts falling due within one year |  | 5 | - |  |  | (537,634)
Net current assets |  |  |  | - |  |  | -
Net assets |  |  |  | - |  |  | -
Capital and reserves
Called up share capital |  |  |  | 100,000 |  |  | 100,000
Profit and loss account |  |  |  | (100,000) |  |  | (100,000)
Shareholders' funds |  |  |  | - |  |  | -
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
Directors' responsibilities:
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 21 May 2026, and are signed on behalf of the board by:
Mr D J Roche
Director
Company registration number: | NI060150

Kitchenmaster (Holdings) Limited
Notes to the Financial Statements
Year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The financial statements 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).
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
| The financial statements are prepared in sterling, which is the functional currency of the entity.
| The company is part of a group which is exempt from the obligation to prepare and deliver group accounts.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Investments
|  |  |  |  |  |  |  |  |  | Investments in subsidiary undertakings
£
| Cost
| At 1 September 2024 | -
| At 31 August 2025 | -
| During the year ended 31 August 2018 the investments in subsidiary undertakings were revalued downards to £NIL. The original cost of these investments was £1,189,432.
4 | Debtors | 2025 |  | 2024
£ | £
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | - |  | 537,634
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | - |  | 537,634
6 | Security
| Bank of Ireland hold a fixed and floating charge over the property or undertaking of the company.
| Charges registered following the year end:
| Panoramic SME Fund 3 LP acting through its General Partner Panoramic Growth Equity (Fund Management) LLP hold a floating charge over all the property or undertaking of the company).
| David Clarke, Greg Hamill, Ian David Victor Kerr, James Mairs, Conor McCullough, David Michael McCloy, Brian Arthur O'Kane, Ciaran Rafferty, Desmond John Roche, Binu Sivan, Colin John Stanley and Jacqualine Mary Walsh hold a fixed charge and a floating charge over all the property or undertaking of the company.
7 | Related party transactions
| Kitchenmaster Group Limited
| Kitchenmaster (Holdings) Limited is a wholly owned subsidiary of Kitchenmaster Group Limited.
| At the balance sheet date Kitchenmaster (Holdings) Limited owed Kitchenmaster Group Limited a total of £NIL (2024: £537,634). During the year Kitchenmaster Group Limited wrote off a total of £537,634.
| Kitchenmaster International
| Kitchenmaster (Holdings) Limited and Kitchenmaster International are under common control.
| At the balance sheet date Kitchenmaster International owed Kitchenmaster (Holdings) Limited a total of £NIL (2024: £537,634). During the year Kitchenmaster (Holdings) Limited wrote off a total of £537,634.
8 | Controlling party
| The company is a wholly owned subsidiary of Kitchenmaster Group Limited, a company registered in Northern Ireland. The registered office address of Kitchenmaster Group Limited is 11 Comber Road, Carryduff, Belfast, BT8 8AN.
| Kitchenmaster Group Limited is a wholly owned subsidiary of Kitchenmaster Hygiene Group Limited, a company registered in Northern Ireland. The registered office address of Kitchenmaster Hygiene Group Limited is 11 Comber Road, Carryduff, Belfast, BT8 8AN.
| The ultimate controlling party of Kitchenmaster (Holdings) Limited is deemed to be Mr Colin Stanley by virtue of his 39% shareholding and directorship of Kitchenmaster Hygiene Group Limited.
9 | Other information
| Kitchenmaster (Holdings) Limited is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
| 11 Comber Road
| Carryduff
| United Kingdom
| BT8 8AN

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