REGISTERED NUMBER: 13523348 (England and Wales)

Adam Southern Kitchens Ltd

Unaudited Financial Statements

for the Period 1 August 2024 to 30 July 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

Mr A M Southern

Registered office:

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Registered number:

13523348 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

130,817

Current assets

Debtors

5

4,464

Cash at bank

13,629

18,093

Creditors

Amounts falling due within one year

6

101,636

Net current liabilities

(83,543

)

Total assets less current liabilities

47,274

Creditors

Amounts falling due after more than one year

7

(37,567

)

Provisions for liabilities

9

(24,855

)

Net liabilities

(15,148

)

Capital and reserves

Called up share capital

10

1

Retained earnings

(15,149

)

Shareholders' funds

(15,148

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 July 2026 and were signed by:

Mr A M Southern - Director

1.	Statutory information

Adam Southern Kitchens Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting period . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current period.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period end and that are expected to apply to the reversal of the timing difference.

Going concern

The company continues to rely on the ongoing financial support of its creditors to facilitate the continuation of its trading activities. The director knows of no reason as to why this ongoing financial support should not continue and is therefore able to prepare the financial statements on the basis of the going concern concept.

3.	Employees and directors

The average number of employees during the period was 1 .

4.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

Additions

134,299

2,635

524

137,458

At 30 July 2025

134,299

2,635

524

137,458

Depreciation

Charge for period

6,290

176

175

6,641

At 30 July 2025

6,290

176

175

6,641

Net book value

At 30 July 2025

128,009

2,459

349

130,817

5.

Debtors: amounts falling due within one year

£

Trade debtors

4,464

6.

Creditors: amounts falling due within one year

£

Hire purchase contracts (see note 8)

9,800

Trade creditors

5,090

Taxation and social security

2,149

Other creditors

84,597

101,636

7.

Creditors: amounts falling due after more than one year

£

Hire purchase contracts (see note 8)

37,567

8.	Leasing agreements

Minimum lease payments under hire purchase fall due as follows:

£

Net obligations repayable:

Within one year

9,800

Between one and five years

37,567

47,367

9.	Provisions for liabilities

£

Deferred tax

24,855

Deferred

tax

£

Provided during period

24,855

Balance at 30 July 2025

24,855

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary shares

1

1

11.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the period ended 30 July 2025:

£

Mr A M Southern

Balance outstanding at start of period

-

Amounts advanced

23,801

Amounts repaid

(99,598

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(75,797

)