REGISTERED NUMBER: 10568558 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

April's Kitchen Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

65,813

62,876

CURRENT ASSETS

Stocks

69,989

68,993

Debtors

5

149,156

111,653

Cash at bank and in hand

47,538

57,818

266,683

238,464

CREDITORS

Amounts falling due within one year

6

(656,698

)

(575,347

)

NET CURRENT LIABILITIES

(390,015

)

(336,883

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(324,202

)

(274,007

)

CREDITORS

Amounts falling due after more than one year

7

-

(10,501

)

NET LIABILITIES

(324,202

)

(284,508

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(324,203

)

(284,509

)

(324,202

)

(284,508

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 29 May 2026 and were signed on its behalf by:

Ms A E Doherty - Director

1.	STATUTORY INFORMATION

April's Kitchen Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10568558

Registered office:

Oakfield Manor Farm

Chelford Lane

Over Peover

Knutsford

Cheshire

WA16 8UQ

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.

Going Concern

The company has retained losses during the year and reports a net current liability position at the balance sheet date. However, there is a creditor of £455,000 with a related party for which there are extended repayment terms, providing reassurance that the company will be able to continue operating for the foreseeable future. The company accounts have therefore been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on despatch of goods.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software has been fully amortised in the current year.

Tangible fixed assets

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

Entertainment equipment

-

20% on reducing balance

Equipment and fittings

-

20% on reducing balance

Office equipment

-

33% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

Entertainment

and

Office

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2024

27,012

91,190

26,024

144,226

Additions

2,746

16,148

1,100

19,994

At 31 May 2025

29,758

107,338

27,124

164,220

DEPRECIATION

At 1 June 2024

19,050

40,467

21,833

81,350

Charge for year

2,005

11,629

3,423

17,057

At 31 May 2025

21,055

52,096

25,256

98,407

NET BOOK VALUE

At 31 May 2025

8,703

55,242

1,868

65,813

At 31 May 2024

7,962

50,723

4,191

62,876

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

49,783

72,896

Other debtors

99,373

38,757

149,156

111,653

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,511

10,255

Trade creditors

34,264

25,157

Taxation and social security

61,288

70,140

Other creditors

550,635

469,795

656,698

575,347

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

-

10,501

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

Ms A E Doherty

Balance outstanding at start of year

22,560

-

Amounts advanced

-

22,560

Amounts repaid

(9,711

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,849

22,560

Loan in excess of £10,000 incur interest at 3.75% per annum from April 2025 (previously 2.25%).