REGISTERED NUMBER: 11843146 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

GRAPPENHALL KITCHEN COMPANY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Vernon

Mrs C M Vernon

SECRETARY:

REGISTERED OFFICE:

Chartered Accountants

144 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2PW

REGISTERED NUMBER:

11843146 (England and Wales)

ACCOUNTANTS:

Accountancy Summit Limited

Chartered Accountants

144 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2PW

FIXED ASSETS

Tangible assets

4

36,104

16,762

CURRENT ASSETS

Debtors

5

12,370

15,947

Cash at bank

26,758

26,263

39,128

42,210

CREDITORS

Amounts falling due within one year

6

44,889

38,097

NET CURRENT (LIABILITIES)/ASSETS

(5,761

)

4,113

TOTAL ASSETS LESS CURRENT LIABILITIES

30,343

20,875

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

30,341

20,873

30,343

20,875

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

N Vernon - Director

1.	STATUTORY INFORMATION

Grappenhall Kitchen Company 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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

6,448

19,715

1,175

27,338

Additions

24,456

-

1,839

26,295

At 28 February 2026

30,904

19,715

3,014

53,633

DEPRECIATION

At 1 March 2025

4,317

4,803

1,456

10,576

Charge for year

3,196

3,728

29

6,953

At 28 February 2026

7,513

8,531

1,485

17,529

NET BOOK VALUE

At 28 February 2026

23,391

11,184

1,529

36,104

At 28 February 2025

2,131

14,912

(281

)

16,762

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

8,170

15,947

Other debtors

4,200

-

12,370

15,947

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade creditors

23,783

545

Taxation and social security

15,022

26,322

Other creditors

6,084

11,230

44,889

38,097