Simply Delicious Kent Limited iXBRL

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

10,000

15,000

Property, plant and equipment

5,768

8,356

─────────

Non-Current Assets

15,768

23,356

─────────

Current Assets

Receivables

10,061

6,822

Cash and cash equivalents

7,298

5,706

─────────

17,359

12,528

─────────

Payables: amounts falling due within one year

(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

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.

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
		═════════	═════════

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

Advertising

289

Telephone and broadband

1,232

1,001

Computer costs

584

732

Travelling and entertainment

Legal and professional

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)
	═════════	═════════