REGISTERED NUMBER: 03712633 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PRESTIGE KITCHENS OF STALYBRIDGE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Hobson

R Rahmani

SECRETARY:

Mrs A Rahmani

REGISTERED OFFICE:

Siren House

10 Waterloo Road

Stalybridge

Cheshire

SK15 2AU

REGISTERED NUMBER:

03712633 (England and Wales)

ACCOUNTANTS:

Accountancy Summit Limited

Chartered Accountants

144 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2PW

FIXED ASSETS

Tangible assets

4

184,611

184,230

CURRENT ASSETS

Stocks

14,375

37,414

Debtors

5

22,677

18,904

Cash in hand

-

17

37,052

56,335

CREDITORS

Amounts falling due within one year

6

304,155

227,148

NET CURRENT LIABILITIES

(267,103

)

(170,813

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(82,492

)

13,417

CREDITORS

Amounts falling due after more than one year

7

18,750

45,833

NET LIABILITIES

(101,242

)

(32,416

)

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

(101,344

)

(32,518

)

(101,242

)

(32,416

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

R Rahmani - Director

1.	STATUTORY INFORMATION

Prestige Kitchens Of Stalybridge Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

Continuation of the company's activities is dependent upon the support of the Directors and bank. These financial statements have been prepared on the basis of this support continuing, and take no account of any adjustments that may be necessary if the company is unable to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

271,038

1,135

4,094

Additions

14,395

-

1,126

At 31 August 2025

285,433

1,135

5,220

DEPRECIATION

At 1 September 2024

90,367

951

2,526

Charge for year

14,271

28

390

At 31 August 2025

104,638

979

2,916

NET BOOK VALUE

At 31 August 2025

180,795

156

2,304

At 31 August 2024

180,671

184

1,568

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

14,698

3,193

294,158

Additions

-

-

15,521

At 31 August 2025

14,698

3,193

309,679

DEPRECIATION

At 1 September 2024

13,725

2,359

109,928

Charge for year

243

208

15,140

At 31 August 2025

13,968

2,567

125,068

NET BOOK VALUE

At 31 August 2025

730

626

184,611

At 31 August 2024

973

834

184,230

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

10,622

6,898

Other debtors

12,055

12,006

22,677

18,904

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

36,998

47,789

Trade creditors

81,326

92,118

Taxation and social security

28,837

24,752

Other creditors

156,994

62,489

304,155

227,148

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

18,750

45,833

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Bank overdrafts

17,415

21,539

Bank loans

38,333

72,083

55,748

93,622

The loans are government backed CBIL loans.