2025-01-01 2025-12-31 2025-12-31 false 07880092 KITCHENCORE LTD 2026-04-02 false iso4217:GBP xbrli:pure 07880092 2024-12-31 07880092 2025-12-31 07880092 2025-01-01 2025-12-31 07880092 2023-12-31 07880092 2024-12-31 07880092 2024-01-01 2024-12-31 07880092 bus:SmallEntities 2025-01-01 2025-12-31 07880092 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07880092 bus:FullAccounts 2025-01-01 2025-12-31 07880092 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07880092 core:WithinOneYear 2025-12-31 07880092 core:AfterOneYear 2025-12-31 07880092 core:WithinOneYear 2024-12-31 07880092 core:AfterOneYear 2024-12-31 07880092 core:ShareCapital 2025-12-31 07880092 core:SharePremium 2025-12-31 07880092 core:RevaluationReserve 2025-12-31 07880092 core:OtherReservesSubtotal 2025-12-31 07880092 core:RetainedEarningsAccumulatedLosses 2025-12-31 07880092 core:ShareCapital 2024-12-31 07880092 core:SharePremium 2024-12-31 07880092 core:RevaluationReserve 2024-12-31 07880092 core:OtherReservesSubtotal 2024-12-31 07880092 core:RetainedEarningsAccumulatedLosses 2024-12-31 07880092 core:LandBuildings 2025-12-31 07880092 core:PlantMachinery 2025-12-31 07880092 core:Vehicles 2025-12-31 07880092 core:FurnitureFittings 2025-12-31 07880092 core:OfficeEquipment 2025-12-31 07880092 core:NetGoodwill 2025-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 07880092 core:ListedExchangeTraded 2025-12-31 07880092 core:UnlistedNon-exchangeTraded 2025-12-31 07880092 core:LandBuildings 2024-12-31 07880092 core:PlantMachinery 2024-12-31 07880092 core:Vehicles 2024-12-31 07880092 core:FurnitureFittings 2024-12-31 07880092 core:OfficeEquipment 2024-12-31 07880092 core:NetGoodwill 2024-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 07880092 core:ListedExchangeTraded 2024-12-31 07880092 core:UnlistedNon-exchangeTraded 2024-12-31 07880092 core:LandBuildings 2025-01-01 2025-12-31 07880092 core:PlantMachinery 2025-01-01 2025-12-31 07880092 core:Vehicles 2025-01-01 2025-12-31 07880092 core:FurnitureFittings 2025-01-01 2025-12-31 07880092 core:OfficeEquipment 2025-01-01 2025-12-31 07880092 core:NetGoodwill 2025-01-01 2025-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 07880092 core:ListedExchangeTraded 2025-01-01 2025-12-31 07880092 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 07880092 core:MoreThanFiveYears 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments 2025-12-31 07880092 core:Non-currentFinancialInstruments 2024-12-31 07880092 dpl:CostSales 2025-01-01 2025-12-31 07880092 dpl:DistributionCosts 2025-01-01 2025-12-31 07880092 core:LandBuildings 2025-01-01 2025-12-31 07880092 core:PlantMachinery 2025-01-01 2025-12-31 07880092 core:Vehicles 2025-01-01 2025-12-31 07880092 core:FurnitureFittings 2025-01-01 2025-12-31 07880092 core:OfficeEquipment 2025-01-01 2025-12-31 07880092 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 07880092 core:NetGoodwill 2025-01-01 2025-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 07880092 dpl:GroupUndertakings 2025-01-01 2025-12-31 07880092 dpl:ParticipatingInterests 2025-01-01 2025-12-31 07880092 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 07880092 core:ListedExchangeTraded 2025-01-01 2025-12-31 07880092 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 07880092 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 07880092 dpl:CostSales 2024-01-01 2024-12-31 07880092 dpl:DistributionCosts 2024-01-01 2024-12-31 07880092 core:LandBuildings 2024-01-01 2024-12-31 07880092 core:PlantMachinery 2024-01-01 2024-12-31 07880092 core:Vehicles 2024-01-01 2024-12-31 07880092 core:FurnitureFittings 2024-01-01 2024-12-31 07880092 core:OfficeEquipment 2024-01-01 2024-12-31 07880092 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 07880092 core:NetGoodwill 2024-01-01 2024-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 07880092 dpl:GroupUndertakings 2024-01-01 2024-12-31 07880092 dpl:ParticipatingInterests 2024-01-01 2024-12-31 07880092 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 07880092 core:ListedExchangeTraded 2024-01-01 2024-12-31 07880092 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 07880092 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 07880092 core:NetGoodwill 2025-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 07880092 core:LandBuildings 2025-12-31 07880092 core:PlantMachinery 2025-12-31 07880092 core:Vehicles 2025-12-31 07880092 core:FurnitureFittings 2025-12-31 07880092 core:OfficeEquipment 2025-12-31 07880092 core:AfterOneYear 2025-12-31 07880092 core:WithinOneYear 2025-12-31 07880092 core:ListedExchangeTraded 2025-12-31 07880092 core:UnlistedNon-exchangeTraded 2025-12-31 07880092 core:ShareCapital 2025-12-31 07880092 core:SharePremium 2025-12-31 07880092 core:RevaluationReserve 2025-12-31 07880092 core:OtherReservesSubtotal 2025-12-31 07880092 core:RetainedEarningsAccumulatedLosses 2025-12-31 07880092 core:NetGoodwill 2024-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 07880092 core:LandBuildings 2024-12-31 07880092 core:PlantMachinery 2024-12-31 07880092 core:Vehicles 2024-12-31 07880092 core:FurnitureFittings 2024-12-31 07880092 core:OfficeEquipment 2024-12-31 07880092 core:AfterOneYear 2024-12-31 07880092 core:WithinOneYear 2024-12-31 07880092 core:ListedExchangeTraded 2024-12-31 07880092 core:UnlistedNon-exchangeTraded 2024-12-31 07880092 core:ShareCapital 2024-12-31 07880092 core:SharePremium 2024-12-31 07880092 core:RevaluationReserve 2024-12-31 07880092 core:OtherReservesSubtotal 2024-12-31 07880092 core:RetainedEarningsAccumulatedLosses 2024-12-31 07880092 core:NetGoodwill 2023-12-31 07880092 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 07880092 core:LandBuildings 2023-12-31 07880092 core:PlantMachinery 2023-12-31 07880092 core:Vehicles 2023-12-31 07880092 core:FurnitureFittings 2023-12-31 07880092 core:OfficeEquipment 2023-12-31 07880092 core:AfterOneYear 2023-12-31 07880092 core:WithinOneYear 2023-12-31 07880092 core:ListedExchangeTraded 2023-12-31 07880092 core:UnlistedNon-exchangeTraded 2023-12-31 07880092 core:ShareCapital 2023-12-31 07880092 core:SharePremium 2023-12-31 07880092 core:RevaluationReserve 2023-12-31 07880092 core:OtherReservesSubtotal 2023-12-31 07880092 core:RetainedEarningsAccumulatedLosses 2023-12-31 07880092 core:AfterOneYear 2025-01-01 2025-12-31 07880092 core:WithinOneYear 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 07880092 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 07880092 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 07880092 core:Non-currentFinancialInstruments core:CostValuation 2024-12-31 07880092 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-31 07880092 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-31 07880092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-31 07880092 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 07880092 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 07880092 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 07880092 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 07880092 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 07880092 bus:Director1 2025-01-01 2025-12-31 07880092 bus:Director2 2025-01-01 2025-12-31

KITCHENCORE LTD

Registered Number
07880092
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

KITCHENCORE LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | SHIEL, James Oliver
| SHIEL, Timothy Joseph

Registered Address | Jcm Accountancy Limited, 144-146 Fowler Street
| South Shields
| NE331PZ

Registered Number | 07880092 (England and Wales)

KITCHENCORE LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 580 |  |  |  | 773
|  |  |  | 580 |  |  |  | 773
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 811 |  |
Cash at bank and on hand |  | 27,793 |  |  |  | 52,678 |  |
|  | 27,793 |  |  |  | 53,489 |  |
Creditors amounts falling due within one year | 4 | (13,710) |  |  |  | (23,760) |  |
Net current assets (liabilities) |  |  |  | 14,083 |  |  |  | 29,729
Total assets less current liabilities |  |  |  | 14,663 |  |  |  | 30,502
Provisions for liabilities | 5 |  |  | (110) |  |  |  | (147)
Net assets |  |  |  | 14,553 |  |  |  | 30,355
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 14,453 |  |  |  | 30,255
Shareholders' funds |  |  |  | 14,553 |  |  |  | 30,355

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 April 2026, and are signed on its behalf by:
SHIEL, James Oliver Director
SHIEL, Timothy Joseph Director Registered Company No. 07880092

KITCHENCORE LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25

| Impairment of non-financial assets policy
--- | ---
| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set OH the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 3,863 |  | 3,863
| At 31 December 25 | 3,863 |  | 3,863
| Depreciation and impairment
| At 01 January 25 | 3,090 |  | 3,090
| Charge for year | 193 |  | 193
| At 31 December 25 | 3,283 |  | 3,283
| Net book value
| At 31 December 25 | 580 |  | 580
| At 31 December 24 | 773 |  | 773

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 211 |  | 3,703
| Bank borrowings and overdrafts | 24 |  | 365
| Taxation and social security | 12,075 |  | 17,917
| Accrued liabilities and deferred income | 1,400 |  | 1,775
| Total | 13,710 |  | 23,760

5. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 110 |  | 147
| Total | 110 |  | 147