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Registered number: 03349335
Online Kitchen Store Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Online Kitchen Store Ltd
Contents
Contents

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

Page 1
Online Kitchen Store Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 03349335

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 666,530 |  | 767,571
|  |  | 666,530 |  | 767,571
CURRENT ASSETS
Stocks | 5 | 62,691 |  | 83,157 |
Debtors | 6 | 159,040 |  | 271,385 |
Cash at bank and in hand |  | 73,276 |  | 95,244 |
|  | 295,007 |  | 449,786 |
Creditors: Amounts Falling Due Within One Year | 7 | (403,835 ) |  | (476,413 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (108,828 ) |  | (26,627 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 557,702 |  | 740,944
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (283,621 ) |  | (384,895 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (171,108 ) |  | (183,593 )
NET ASSETS |  |  | 102,973 |  | 172,456
CAPITAL AND RESERVES
Called up share capital | 10 |  | 49,632 |  | 49,632
Profit and Loss Account |  |  | 53,341 |  | 122,824
SHAREHOLDERS' FUNDS |  |  | 102,973 |  | 172,456

Page 1
Page 2
Online Kitchen Store Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 O Martin Director
12/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Online Kitchen Store Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Online Kitchen Store Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03349335 . The registered office is 6b Parkway , Porters Wood, St Albans, Hertfordshire, AL3 6PA.
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, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised once goods have been delivered.
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:

Leasehold | 10% on cost
Plant & Machinery | 10% on cost
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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 orsubstantively 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.
2.7. Pensions
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.
Page 3
Page 4
Online Kitchen Store Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 15)
12 15
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 359,926 | 908,157 | 189,697 | 60,605 | 1,518,385
Additions | - | 32,500 | 33,204 | 5,995 | 71,699
Disposals | - | - | (72,100 ) | - | (72,100 )
As at 30 September 2025 | 359,926 | 940,657 | 150,801 | 66,600 | 1,517,984
Depreciation
As at 1 October 2024 | 142,771 | 480,979 | 88,523 | 38,541 | 750,814
Provided during the period | 31,022 | 83,134 | 22,135 | 6,942 | 143,233
Disposals | - | - | (42,593 ) | - | (42,593 )
As at 30 September 2025 | 173,793 | 564,113 | 68,065 | 45,483 | 851,454
Net Book Value
As at 30 September 2025 | 186,133 | 376,544 | 82,736 | 21,117 | 666,530
As at 1 October 2024 | 217,155 | 427,178 | 101,174 | 22,064 | 767,571

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 62,691 |  | 83,157

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 60,047 |  | 201,023
Amounts owed by group undertakings | 83,298 |  | 54,158
Other debtors | 15,695 |  | 16,204
| 159,040 |  | 271,385

Page 4
Page 5
Online Kitchen Store Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 50,623 |  | 62,285
Trade creditors | 131,719 |  | 199,028
Bank loans and overdrafts | 26,518 |  | 31,914
Other creditors | 151,187 |  | 148,417
Taxation and social security | 43,788 |  | 34,769
| 403,835 |  | 476,413

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 53,492 |  | 134,197
Bank loans | 202,149 |  | 232,864
Other loans | 17,834 |  | 17,834
Other creditors | 10,146 |  | -
| 283,621 |  | 384,895

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 50,623 |  | 62,285
Later than one year and not later than five years | 53,492 |  | 134,197
| 104,115 |  | 196,482
| 104,115 |  | 196,482

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 49,632 |  | 49,632

11. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group per section 33.1A of FRS102.
Page 5