Registration number: 09557048

Bridport Kitchens Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

Bridport Kitchens Limited

Company Information

Director

Mr L M Teal

Registered office

1 Horn Park Business Centre Broadwindsor Road Beaminster Dorset DT8 3PT

Accountants

Lanham & Francis Chartered AccountantsChurch House Church Street Yeovil Somerset BA20 1HB

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Bridport Kitchens Limited
for the Period Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bridport Kitchens Limited for the period ended 31 October 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Bridport Kitchens Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bridport Kitchens Limited and state those matters that we have agreed to state to the Board of Directors of Bridport Kitchens Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bridport Kitchens Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bridport Kitchens Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Bridport Kitchens Limited. You consider that Bridport Kitchens Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Bridport Kitchens Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Lanham & Francis
Chartered Accountants
Church House
Church Street
Yeovil
Somerset
BA20 1HB

30 July 2026

Bridport Kitchens Limited

(Registration number: 09557048)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	34,713	45,977
Current assets
Stocks	5	172,431	165,389
Debtors	6	68,479	45,692
Cash at bank and in hand		14,203	38,713
		255,113	249,794
Creditors: Amounts falling due within one year	7	(210,042)	(212,330)
Net current assets		45,071	37,464
Total assets less current liabilities		79,784	83,441
Creditors: Amounts falling due after more than one year	7	(67,091)	(49,692)
Provisions for liabilities		(6,475)	(8,735)
Net assets		6,218	25,014
Capital and reserves
Called up share capital	8	1	1
Retained earnings		6,217	25,013
Shareholders' funds		6,218	25,014

For the financial period ending 31 October 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 accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 July 2026
 

Mr L M Teal Director

Bridport Kitchens Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Horn Park Business Centre
Broadwindsor Road
Beaminster
Dorset
DT8 3PT

These financial statements were authorised for issue by the director on 30 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts. In accordance with UITF40, the company recognises revenue on a contract by contract basis when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bridport Kitchens Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025 (continued)

2	Accounting policies (continued)

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% per annum, reducing balance basis
Plant and machinery	15% per annum, reducing balance basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. In accordance with UITF40, where contracts are incomplete trade debtors reflect the fair value of revenue earned on the contract, less payments received to date.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress, for contracts less than 15% complete, comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Bridport Kitchens Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025 (continued)

2	Accounting policies (continued)

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
FRS 102 classifies financial instruments as either basic financial instruments or other financial instruments. The accounting treatment varies according to the classification.
Basic financial instruments are defined as one of the following:
- cash
- a debt instrument (such as accounts receivable and payable)
- commitment to receive a loan that satisfy certain criteria
- investments in non-convertible preference shares, and non puttable ordinary shares.

All other financial instruments are classed as other financial instruments and treated accordingly.

 Recognition and measurement
The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 13 (2024 - 16).

Bridport Kitchens Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	64,608	15,350	79,958
Additions	415	-	415
At 31 October 2025	65,023	15,350	80,373
Depreciation
At 1 May 2024	26,899	7,082	33,981
Charge for the period	8,578	3,101	11,679
At 31 October 2025	35,477	10,183	45,660
Carrying amount
At 31 October 2025	29,546	5,167	34,713
At 30 April 2024	37,709	8,268	45,977

5

Stocks

	2025 £	2024 £
Other inventories	172,431	165,389

6

Debtors

Current	2025 £	2024 £
Trade debtors	68,160	37,318
Prepayments	-	157
Other debtors	319	8,217
	68,479	45,692

Bridport Kitchens Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	37,576	12,923
Trade creditors		47,899	30,923
Taxation and social security		52,543	46,548
Accruals and deferred income		16,001	22,962
Other creditors		56,023	98,974
		210,042	212,330