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Registered Number: 08718725
England and Wales
Abridged Accounts
for the year ended 31 October 2025
for
KITCHEN RESTAURANTS AND BARS LIMITED

Kitchen Restaurants and Bars limited Contents Page For the year ended 31 October 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Kitchen Restaurants and Bars limited Accountants' Report For the year ended 31 October 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Forbes Watson Limited 31 October 2025 .................................................... Forbes Watson Limited The Old Bakery Green Street Lytham FY8 5LG 20 July 2026 1

Registered Number: 08718725 Kitchen Restaurants and Bars limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 1 |  | 1
Tangible fixed assets | 4 | 9,774 |  | 7,662
|  | 9,775 |  | 7,663
Current assets |  |  |
Stocks |  | 16,500 |  | 15,580
Debtors |  | 24,296 |  | 23,538
Cash at bank and in hand |  | 11,366 |  | 9,754
|  | 52,162 |  | 48,872
Creditors: amount falling due within one year |  | (1,683,084) |  | (1,476,454)
Net current assets |  | (1,630,922) |  | (1,427,582)
Total assets less current liabilities |  | (1,621,147) |  | (1,419,919)
Provisions for liabilities |  | 45,982 |  | 46,018
Net assets |  | (1,575,165) |  | (1,373,901)
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | (1,575,167) |  | (1,373,903)
Shareholders' funds |  | (1,575,165) |  | (1,373,901)
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 20 July 2026 and were signed on its behalf by:
------------------------------- Stephen Quinn Director
2

Kitchen Restaurants and Bars limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Kitchen Restaurants and Bars limited is a private company, limited by shares, registered in England and Wales, registration number 08718725, registration address The Old Bakery, Green Street, Lytham, Lancashire, FY8 5LG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 14 (2024 : 17).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 November 2024 | 80,282 |  | 80,282
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 80,282 |  | 80,282
Amortisation
At 01 November 2024 | 80,281 |  | 80,281
Charge for year | - |  | -
On disposals | - |  | -
At 31 October 2025 | 80,281 |  | 80,281
Net book values
At 31 October 2025 | 1 |  | 1
At 31 October 2024 | 1 |  | 1
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Land and Buildings |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 43,486 |  | 372,817 |  | 314,125 |  | 730,428
Additions | - |  | 13,032 |  | - |  | 13,032
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 43,486 |  | 385,849 |  | 314,125 |  | 743,460
Depreciation
At 01 November 2024 | 35,824 |  | 372,817 |  | 314,125 |  | 722,766
Charge for year | 7,662 |  | 3,258 |  | - |  | 10,920
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | 43,486 |  | 376,075 |  | 314,125 |  | 733,686
Net book values
Closing balance as at 31 October 2025 | - |  | 9,774 |  | - |  | 9,774
Opening balance as at 01 November 2024 | 7,662 |  | - |  | - |  | 7,662
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