Company registration number 11117945 (England and Wales)
Flexi Chef Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Flexi Chef Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
Flexi Chef Limited
Statement Of Financial Position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
252
Investments
5
193,847
183,614
193,847
183,866
Current assets
Debtors
6
69,596
42,162
Cash at bank and in hand
1,667
2,188
71,263
44,350
Creditors: amounts falling due within one year
7
(13,406)
(10,455)
Net current assets
57,857
33,895
Net assets
251,704
217,761
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
251,604
217,661
Total equity
251,704
217,761

For the financial year ended 31 December 2025 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 director acknowledges her 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 August 2026
Miss R L Morley
Director
Company registration number 11117945 (England and Wales)
Flexi Chef Limited
Notes to the financial statements
For the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

Flexi Chef Limited is a private company limited by shares incorporated in England and Wales. The registered office is Units 1-7 Fallbarn Road, Rawtenstall, Rossendale, Lancashire, United Kingdom, BB4 7NT.

1.1
Accounting convention

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, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration receivable, excluding discounts, rebates and other sales taxes. Turnover is recognised as those services are provided to the customers.

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:

Computer Equipment
33% straight line

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
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Flexi Chef Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

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

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.

Flexi Chef Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Investments
Listed investments are initially recognised at cost and are subsequently re-measured at their fair value. Changes in fair value are recognised in the income statement in finance costs or income as appropriate.
1.9
Income from fixed asset investments
Income from fixed asset investments is received in the form of dividends and is credited to the income statement when received.
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are currently no significant judgements and estimates applied by the director which are considered key to the preparation of the financial statements.

3
Employees

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

2025
2024
Number
Number
Total
1
1
Flexi Chef Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
1,099
Depreciation and impairment
At 1 January 2025
847
Depreciation charged in the year
252
At 31 December 2025
1,099
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
252
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
193,847
183,614
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 January 2025
183,614
Valuation changes
10,233
At 31 December 2025
193,847
Carrying amount
At 31 December 2025
193,847
At 31 December 2024
183,614
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
69,596
42,162
Flexi Chef Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
720
Taxation and social security
9,778
7,572
Other creditors
3,628
2,163
13,406
10,455
8
Directors' transactions

Included within other debtors is an amount due from R Morley of £17,295 (2024:£NIL). There were no material advances in the year and the maximum overdrawn amount was £17,295. This amount is unsecured and repayable on demand.

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Closing balance
£
£
£
£
3.75
-
16,977
318
17,295
-
16,977
318
17,295
2025-12-31 2025-01-01 false false false 06 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Miss R L Morley 11117945 2025-01-01 2025-12-31 11117945 2025-12-31 11117945 2024-12-31 11117945 core:OtherPropertyPlantEquipment 2025-12-31 11117945 core:OtherPropertyPlantEquipment 2024-12-31 11117945 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11117945 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11117945 core:ShareCapital 2025-12-31 11117945 core:ShareCapital 2024-12-31 11117945 core:RetainedEarningsAccumulatedLosses 2025-12-31 11117945 core:RetainedEarningsAccumulatedLosses 2024-12-31 11117945 bus:Director1 2025-01-01 2025-12-31 11117945 core:ComputerEquipment 2025-01-01 2025-12-31 11117945 2024-01-01 2024-12-31 11117945 core:OtherPropertyPlantEquipment 2024-12-31 11117945 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 11117945 core:CurrentFinancialInstruments 2025-12-31 11117945 core:CurrentFinancialInstruments 2024-12-31 11117945 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11117945 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11117945 bus:FRS102 2025-01-01 2025-12-31 11117945 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11117945 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP