Company Registration No. 13759440 (England and Wales)
Victoria Street Kitchen Limited
Unaudited accounts
for the year ended 31 October 2025
Victoria Street Kitchen Limited
Unaudited accounts
Contents
Victoria Street Kitchen Limited
Company Information
for the year ended 31 October 2025
Directors
Bhupinder Singh
Karpal Kaur
Company Number
13759440 (England and Wales)
Registered Office
10 Foutain Court
Elm House, New Leaze
Bradley Stoke
Bristol
BS32 4LA
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Victoria Street Kitchen Limited
for the year 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 Victoria Street Kitchen Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
3 December 2025
Victoria Street Kitchen Limited
Statement of financial position
as at 31 October 2025
Intangible assets
193,515
223,673
Tangible assets
37,306
9,400
Cash at bank and in hand
137,885
132,102
Creditors: amounts falling due within one year
(36,123)
(28,363)
Net current assets
112,543
114,533
Total assets less current liabilities
343,364
347,606
Creditors: amounts falling due after more than one year
(48,518)
(24,459)
Provisions for liabilities
Deferred tax
(1,016)
(1,786)
Net assets
293,830
321,361
Victoria Street Kitchen Limited
Statement of financial position
as at 31 October 2025 (continued)
Called up share capital
8
8
Share premium
303,927
303,927
Profit and loss account
(10,105)
17,426
Shareholders' funds
293,830
321,361
For the year ending 31 October 2025 the company was entitled to exemption from audit 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by
Karpal Kaur
Director
Company Registration No. 13759440
Victoria Street Kitchen Limited
Notes to the Accounts
for the year ended 31 October 2025
Victoria Street Kitchen Limited is a private company, limited by shares, registered in England and Wales, registration number 13759440. The registered office is 10 Foutain Court, Elm House, New Leaze, Bradley Stoke, Bristol, BS32 4LA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Victoria Street Kitchen Limited
Notes to the Accounts
for the year ended 31 October 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Intangible fixed assets
Total
At 1 November 2024
301,582
At 31 October 2025
301,582
Charge for the year
30,158
At 31 October 2025
108,067
At 31 October 2025
193,515
At 31 October 2024
223,673
Intangible assets is goodwill that recognises the value of the fixed assets and working capital acquired is less than the total price paid for the business.
Victoria Street Kitchen Limited
Notes to the Accounts
for the year ended 31 October 2025
5
Tangible fixed assets
Total
6
Deferred taxation
2025
2024
Accelerated capital allowances
1,016
1,786
Provision at start of year
1,786
1,466
(Credited)/charged to the profit and loss account
(770)
320
Provision at end of year
1,016
1,786
Allotted, called up and fully paid:
8 Ordinary shares of £1 each
8
8
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).