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Company Registration Number: 14336219

Simply Delicious Kent Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 30 September 2025

Simply Delicious Kent Limited

DIRECTOR AND OTHER INFORMATION

Director | Mr Adam Pragnell
Company Registration Number | 14336219
Registered Office and Business Address | Suite B The Stables
| Bradbourne House
| New Road
| East Malling
| Kent
| ME19 6DZ
Accountants | Blue Tomato Accounting Limited
| The Oast
| EMR Centre
| New Road
| East Malling
| Kent
| ME19 6BJ

Simply Delicious Kent Limited

DIRECTOR'S REPORT

for the financial year ended 30 September 2025

The director presents his report and the unaudited financial statements for the financial year ended 30 September 2025.

Principal Activity

The principal activity of the company continued to be that of a bakery.

Director

The director who served during the financial year is as follows:

Mr Adam Pragnell

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Adam Pragnell

Director

1 July 2026

Simply Delicious Kent Limited

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Simply Delicious Kent Limited

for the financial year ended 30 September 2025

In accordance with our engagement letter dated 30 September 2025 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 30 September 2025 as set out on pages to which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at <www.icaew.com/membershandbook>.

This report is made solely to the director of Simply Delicious Kent Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

You have acknowledged on the Statement of Financial Position for the year ended 30 September 2025 your duty to ensure that Simply Delicious Kent Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Simply Delicious Kent Limited. You consider that Simply Delicious Kent Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Simply Delicious Kent Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

BLUE TOMATO ACCOUNTING LIMITED

The Oast

EMR Centre

New Road

East Malling

Kent

ME19 6BJ

1 July 2026

Simply Delicious Kent Limited

INCOME STATEMENT

for the financial year ended 30 September 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Turnover |  | 176,014 |  | 234,167
Cost of sales |  | (148,850) |  | (214,768)
|  | ───────── |  | ─────────
Gross profit |  | 27,164 |  | 19,399
Administrative expenses |  | (34,758) |  | (57,745)
Other operating income |  | 13,152 |  | 13,840
|  | ───────── |  | ─────────
Operating profit/(loss) |  | 5,558 |  | (24,506)
Interest receivable and similar income |  | 60 |  | 157
|  | ───────── |  | ─────────
Profit/(loss) before taxation |  | 5,618 |  | (24,349)
Tax on profit/(loss) |  | - |  | -
|  | ───────── |  | ─────────
Profit/(loss) for the financial year |  | 5,618 |  | (24,349)
|  | ───────── |  | ─────────
Total comprehensive income |  | 5,618 |  | (24,349)
|  | ═════════ |  | ═════════

Simply Delicious Kent Limited

Company Registration Number: 14336219

STATEMENT OF FINANCIAL POSITION

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Intangible assets |  | 4 | 10,000 |  | 15,000
Property, plant and equipment |  | 5 | 5,768 |  | 8,356
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 15,768 |  | 23,356
|  |  | ───────── |  | ─────────
Current Assets

Receivables |  | 6 | 10,061 |  | 6,822
Cash and cash equivalents |  |  | 7,298 |  | 5,706
|  |  | ───────── |  | ─────────
|  |  | 17,359 |  | 12,528
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 7 | (64,575) |  | (72,950)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (47,216) |  | (60,422)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (31,448) |  | (37,066)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 200 |  | 200
Retained earnings |  |  | (31,648) |  | (37,266)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (31,448) |  | (37,066)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 1 July 2026

________________________________ |  |  |  |  |
Mr Adam Pragnell |  |  |  |  |
Director |  |  |  |  |

Simply Delicious Kent Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| Simply Delicious Kent Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 14336219. The registered office of the company is Suite B The Stables, Bradbourne House, New Road, East Malling, Kent, ME19 6DZ which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The director has reviewed the company’s financial position and is confident that the company will be able to meet its liabilities as they fall due. The director has confirmed their intention to provide continuing financial support to the company for a period of at least 12 months from the date of approval of these financial statements, and for the foreseeable future thereafter. Based on this support, the director believes it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would be necessary if the company were unable to continue as a going concern.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable relating to the retail of bakery goods.
| 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. 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.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 5 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

3. | Employees
|  | 2025 | 2024
|  | Number | Number
| Average number of persons employed | 9 | 9
|  | ═════════ | ═════════

4. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost
| At 1 October 2024 | 25,000 | 25,000
|  | ───────── | ─────────
| At 30 September 2025 | 25,000 | 25,000
|  | ───────── | ─────────
| Amortisation
| At 1 October 2024 | 10,000 | 10,000
| Charge for financial year | 5,000 | 5,000
|  | ───────── | ─────────
| At 30 September 2025 | 15,000 | 15,000
|  | ───────── | ─────────
| Net book value
| At 30 September 2025 | 10,000 | 10,000
|  | ═════════ | ═════════
| At 30 September 2024 | 15,000 | 15,000
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 October 2024 | 12,944 | 12,944
|  | ───────── | ─────────
| At 30 September 2025 | 12,944 | 12,944
|  | ───────── | ─────────
| Depreciation
| At 1 October 2024 | 4,588 | 4,588
| Charge for the financial year | 2,588 | 2,588
|  | ───────── | ─────────
| At 30 September 2025 | 7,176 | 7,176
|  | ───────── | ─────────
| Net book value
| At 30 September 2025 | 5,768 | 5,768
|  | ═════════ | ═════════
| At 30 September 2024 | 8,356 | 8,356
|  | ═════════ | ═════════

6. | Receivables | 2025 | 2024
|  | £ | £
| Trade receivables | 336 | 375
| Taxation | 5,649 | 1,737
| Prepayments and accrued income | 4,076 | 4,710
|  | ───────── | ─────────
|  | 10,061 | 6,822
|  | ═════════ | ═════════

7. | Payables | 2025 | 2024
| Amounts falling due within one year | £ | £
| Amounts owed to connected parties (Note 8) | 60,000 | 65,100
| Other creditors | 2,000 | -
| Accruals | 2,575 | 7,850
|  | ───────── | ─────────
|  | 64,575 | 72,950
|  | ═════════ | ═════════

8. | Related party transactions
| The following amounts are due to other connected parties:
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Moat Building Services Ltd |  |  | 60,000 | 65,100
|  |  |  | ═════════ | ═════════
| Included within other creditors is a balance of £60,000 (2024: £65,100) due from Moat Building Services Ltd, a company under common control of the director A Pragnell. The loan is interest free, unsecured and repayable on demand.

Simply Delicious Kent Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 30 September 2025

| 2025 |  | 2024
| £ |  | £

Sales | 176,014 |  | 234,167
| ───────── |  | ─────────
Cost of sales

Purchases | 80,755 |  | 103,168
Direct wages | 66,412 |  | 110,175
Hire of equipment | 1,683 |  | 1,425
| ───────── |  | ─────────
| 148,850 |  | 214,768
| ───────── |  | ─────────
Gross profit | 27,164 |  | 19,399
| ───────── |  | ─────────
Gross profit Percentage | 15.4% |  | 8.3%
| ───────── |  | ─────────
Administrative expenses

Rent payable | 16,250 |  | 17,000
Insurance | 1,374 |  | 844
Light and heat | 7,012 |  | 17,715
Cleaning | 1,746 |  | 1,735
Repairs and maintenance | 784 |  | 765
Printing, postage and stationery | 10 |  | -
Advertising | 289 |  | -
Telephone and broadband | 1,232 |  | 1,001
Computer costs | 584 |  | 732
Travelling and entertainment | 7 |  | -
Legal and professional | 75 |  | 375
Accountancy fees | (3,900) |  | 7,850
Bank charges | 1,707 |  | 2,140
Depreciation of tangible assets | 2,588 |  | 2,588
Amortisation of intangible assets | 5,000 |  | 5,000
| ───────── |  | ─────────
| 34,758 |  | 57,745
| ───────── |  | ─────────
Miscellaneous income

Rent receivable | 13,152 |  | 13,840
Bank interest | 60 |  | 157
| ───────── |  | ─────────
| 13,212 |  | 13,997
| ───────── |  | ─────────
Net profit/(loss) | 5,618 |  | (24,349)
| ═════════ |  | ═════════