REGISTERED NUMBER: 04154495 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

The Kensington Creperie Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

F Durnez

REGISTERED OFFICE:

2 Exhibition Road

London

SW7 2HF

REGISTERED NUMBER:

04154495 (England and Wales)

ACCOUNTANTS:

Sampson Fielding Ltd

5th Floor

36-38 Wigmore Street

London

W1U 2BP

FIXED ASSETS

Tangible assets

4

134,382

135,710

CURRENT ASSETS

Stocks

13,745

13,556

Debtors

5

113,114

118,453

Cash at bank

116,676

130,818

243,535

262,827

CREDITORS

Amounts falling due within one year

6

143,827

260,271

NET CURRENT ASSETS

99,708

2,556

TOTAL ASSETS LESS CURRENT LIABILITIES

234,090

138,266

PROVISIONS FOR LIABILITIES

7,201

-

NET ASSETS

226,889

138,266

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

224,889

136,266

226,889

138,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th July 2026 and were signed by:

F Durnez - Director

1.	STATUTORY INFORMATION

The Kensington Creperie Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Related party exemption

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.

Turnover

Turnover represents the fair value of consideration received or receivable for the sale of food and beverages, net of discounts, refunds and value added tax.

Revenue from in-store sales is recognised at the point the food and beverages are supplied to customers, being the point at which control passes and the performance obligation has been satisfied.

Revenue from takeaway and delivery orders is recognised when the order is provided to the customer or collected by the delivery service, as this is the point at which the company's performance obligation is fulfilled.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

over life of lease

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks comprise food ingredients, beverages, packaging and consumable supplies held for resale or use in the preparation of products for sale.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined on a first-in, first-out basis and includes all costs incurred in bringing the inventories to their present location and condition.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and trade and other creditors.

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 or substantively 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.

Investments in subsidiaries

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st January 2025

251,159

294,251

19,922

8,974

574,306

Additions

-

1,836

16,507

-

18,343

At 31st December 2025

251,159

296,087

36,429

8,974

592,649

DEPRECIATION

At 1st January 2025

137,330

287,126

10,915

3,225

438,596

Charge for year

8,253

3,720

5,004

2,694

19,671

At 31st December 2025

145,583

290,846

15,919

5,919

458,267

NET BOOK VALUE

At 31st December 2025

105,576

5,241

20,510

3,055

134,382

At 31st December 2024

113,829

7,125

9,007

5,749

135,710

5.

DEBTORS

31/12/25

31/12/24

£

£

Amounts falling due within one year:

Trade debtors

9,619

-

Other debtors

9,741

25,416

Prepayments and accrued income

88,606

87,889

107,966

113,305

Amounts falling due after more than one year:

Other debtors

5,148

5,148

Aggregate amounts

113,114

118,453

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

52,037

32,721

Tax

32,401

74,250

Social security and other taxes

26,685

28,970

VAT

25,626

119,724

Other creditors

-

1,256

Accruals and deferred income

7,078

3,350

143,827

260,271

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/12/25

31/12/24

£

£

Within one year

275,000

275,000

Between one and five years

1,100,000

1,100,000

In more than five years

2,129,178

2,404,178

3,504,178

3,779,178