Company registration number 01913077 (England and Wales)
COMMERCIAL KITCHEN PROJECTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
COMMERCIAL KITCHEN PROJECTS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
COMMERCIAL KITCHEN PROJECTS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
34,411
43,258
Current assets
Stocks
8,000
5,500
Debtors
4
62,852
62,053
Cash at bank and in hand
85,468
134,087
156,320
201,640
Creditors: amounts falling due within one year
5
(58,641)
(73,579)
Net current assets
97,679
128,061
Total assets less current liabilities
132,090
171,319
Creditors: amounts falling due after more than one year
6
(56,416)
(75,734)
Provisions for liabilities
(958)
(958)
Net assets
74,716
94,627
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
74,616
94,527
Total equity
74,716
94,627
COMMERCIAL KITCHEN PROJECTS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 July 2026 and are signed on its behalf by:
Mr A Fletcher
Mr J R Meek
Director
Director
Company registration number 01913077 (England and Wales)
COMMERCIAL KITCHEN PROJECTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Commercial Kitchen Projects Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Straight line basis
Fixtures and fittings
10% Reducing balance basis
Computers
33% Straight line basis
Motor vehicles
20% Reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

COMMERCIAL KITCHEN PROJECTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025 and 31 March 2026
1,186
4,438
6,981
41,500
54,105
Depreciation and impairment
At 1 April 2025
795
1,900
6,077
2,075
10,847
Depreciation charged in the year
237
254
471
7,885
8,847
At 31 March 2026
1,032
2,154
6,548
9,960
19,694
Carrying amount
At 31 March 2026
154
2,284
433
31,540
34,411
At 31 March 2025
391
2,538
904
39,425
43,258
COMMERCIAL KITCHEN PROJECTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
55,421
49,974
Amounts owed by group undertakings
-
0
6,538
Other debtors
5,419
4,778
Prepayments and accrued income
2,012
763
62,852
62,053
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
10,406
11,246
Obligations under finance leases
8,417
7,081
Trade creditors
31,288
40,486
Amounts owed to group undertakings
2,344
-
0
Taxation and social security
4,186
10,066
Other creditors
-
0
600
Accruals and deferred income
2,000
4,100
58,641
73,579

Obligations under finance leases are secured against the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2026
2025
Notes
£
£
Bank loans and overdrafts
37,728
47,294
Obligations under finance leases
18,688
28,440
56,416
75,734

Obligations under finance leases are secured against the assets to which they relate.

2026-03-31 2025-04-01 false false false 07 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A Fletcher Mr J R Meek 01913077 2025-04-01 2026-03-31 01913077 2026-03-31 01913077 2025-03-31 01913077 core:PlantMachinery 2026-03-31 01913077 core:FurnitureFittings 2026-03-31 01913077 core:ComputerEquipment 2026-03-31 01913077 core:MotorVehicles 2026-03-31 01913077 core:PlantMachinery 2025-03-31 01913077 core:FurnitureFittings 2025-03-31 01913077 core:ComputerEquipment 2025-03-31 01913077 core:MotorVehicles 2025-03-31 01913077 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 01913077 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 01913077 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 01913077 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 01913077 core:Non-currentFinancialInstruments 2026-03-31 01913077 core:Non-currentFinancialInstruments 2025-03-31 01913077 core:ShareCapital 2026-03-31 01913077 core:ShareCapital 2025-03-31 01913077 core:RetainedEarningsAccumulatedLosses 2026-03-31 01913077 core:RetainedEarningsAccumulatedLosses 2025-03-31 01913077 bus:Director1 2025-04-01 2026-03-31 01913077 bus:Director2 2025-04-01 2026-03-31 01913077 core:PlantMachinery 2025-04-01 2026-03-31 01913077 core:FurnitureFittings 2025-04-01 2026-03-31 01913077 core:ComputerEquipment 2025-04-01 2026-03-31 01913077 core:MotorVehicles 2025-04-01 2026-03-31 01913077 2024-04-01 2025-03-31 01913077 core:PlantMachinery 2025-03-31 01913077 core:FurnitureFittings 2025-03-31 01913077 core:ComputerEquipment 2025-03-31 01913077 core:MotorVehicles 2025-03-31 01913077 2025-03-31 01913077 core:CurrentFinancialInstruments 2026-03-31 01913077 core:CurrentFinancialInstruments 2025-03-31 01913077 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 01913077 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 01913077 bus:FRS102 2025-04-01 2026-03-31 01913077 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 01913077 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP