Temporary Kitchen Pod Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10938190

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		108,381		99,499

			108,381		99,499
CURRENT ASSETS
Debtors	5	13,065		1,986
Cash at bank and in hand		58,770		27,694

		71,835		29,680
Creditors: Amounts Falling Due Within One Year	6	(77,318 )		(80,834 )

NET CURRENT ASSETS (LIABILITIES)			(5,483 )		(51,154 )

TOTAL ASSETS LESS CURRENT LIABILITIES			102,898		48,345

NET ASSETS			102,898		48,345

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			102,698		48,145

SHAREHOLDERS' FUNDS			102,898		48,345

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Temporary Kitchen Pod Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R M Goodsir

Director

28/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Temporary Kitchen Pod Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10938190 . The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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Temporary Kitchen Pod Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 September 2024	171,468	6,000	1,293	178,761
Additions	38,530	-	416	38,946
Disposals	-	(6,000 )	-	(6,000 )

As at 31 August 2025	209,998	-	1,709	211,707

Depreciation
As at 1 September 2024	75,045	3,469	748	79,262
Provided during the period	26,990	-	543	27,533
Disposals	-	(3,469 )	-	(3,469 )

As at 31 August 2025	102,035	-	1,291	103,326

Net Book Value
As at 31 August 2025	107,963	-	418	108,381

As at 1 September 2024	96,423	2,531	545	99,499

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,560	1,986
Other debtors	505	-

	13,065	1,986

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,015	10,475
Corporation tax	41,645	21,173
VAT	11,936	42,494
Pension liability	37	-
Bounce Back Loan Santander	1,744	-
Other trade creditors	-	183
PAYE Control Account	-	119

...CONTINUED

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Temporary Kitchen Pod Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Accruals and deferred income	1,020	1,575
Director's loan account	6,646	4,815
Amounts owed to related parties	10,275	-

	77,318	80,834

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	200
100 Ordinary B shares of £ 1.00 each	100	-

	200	200

8. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr R M Goodsir	40,032	-

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