Recipe Design Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12428367

Recipe Design Limited

Filleted Unaudited Financial Statements

31 December 2025

Recipe Design Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	25,180	10,431

CURRENT ASSETS

Debtors	6	103,558	238,420
Cash at bank and in hand		277,959	67,050
		---------	---------
		381,517	305,470

CREDITORS: amounts falling due within one year	7	( 195,738)	( 275,096)
		---------	---------
NET CURRENT ASSETS		185,779	30,374
		---------	--------
TOTAL ASSETS LESS CURRENT LIABILITIES		210,959	40,805

CREDITORS: amounts falling due after more than one year	8	–	( 40,000)
		---------	--------
NET ASSETS		210,959	805
		---------	--------

CAPITAL AND RESERVES

Called up share capital	1,316	1,316
Share premium account	476,637	476,637
Profit and loss account	( 266,994)	( 477,148)
	---------	---------
SHAREHOLDERS FUNDS	210,959	805
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Recipe Design Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

SM Browning
Director

Company registration number: 12428367

Recipe Design Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Second Floor Grove House, 6 Meridians Cross, Ocean Way, Southampton, SO14 3TJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 12 (2024: 7 ).

5. TANGIBLE ASSETS

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	904	29,870	30,774
Additions	–	20,574	20,574
Disposals	–	( 3,165)	( 3,165)
	----	--------	--------
At 31 December 2025	904	47,279	48,183
	----	--------	--------
Depreciation
At 1 January 2025	665	19,678	20,343
Charge for the year	60	5,077	5,137
Disposals	–	( 2,477)	( 2,477)
	----	--------	--------
At 31 December 2025	725	22,278	23,003
	----	--------	--------
Carrying amount
At 31 December 2025	179	25,001	25,180
	----	--------	--------
At 31 December 2024	239	10,192	10,431
	----	--------	--------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	69,299	182,266
Other debtors	34,259	56,154
	---------	---------
	103,558	238,420
	---------	---------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	54,089	54,224
Social security and other taxes	69,731	33,385
Other creditors	71,918	187,487
	---------	---------
	195,738	275,096
	---------	---------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	40,000
	----	--------

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
MR Hawley	–	–	–
SM Browning	3,604	( 3,604)	–
	-------	-------	----
	3,604	( 3,604)	–
	-------	-------	----

	2024
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
MR Hawley	1,383	( 1,383)	–
SM Browning	3,676	( 72)	3,604
	-------	-------	-------
	5,059	( 1,455)	3,604
	-------	-------	-------