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Registration number: 14751272

Cluck'd Holdings Ltd
Annual Report and Consolidated Financial Statements
for the Year Ended 30 November 2025

Cluck'd Holdings Ltd

Contents

Company Information | 1
Strategic Report | 2
Director's Report | 3
Statement of Director's Responsibilities | 4
Consolidated Statement of Comprehensive Income | 5
Consolidated Balance Sheet | 6
Balance Sheet | 7
Consolidated Statement of Changes in Equity | 8
Notes to the Financial Statements | 9 to 16

Cluck'd Holdings Ltd

Company Information

Director | Ricky Sahota

Registered office | Epsilon House West Road Ransomes Industrial Estate Ipswich IP3 9FJ

Cluck'd Holdings Ltd

Strategic Report for the Year Ended 30 November 2025

The director presents the strategic report for the year ended 30 November 2025.

Principal activity

The principal activity of the group is Unlicensed restaurants and cafes

Fair review of the business

The director is satisfied with the performance of the group.

Principal risks and uncertainties

The Board is responsible for setting the Group’s risk appetite and ensuring that appropriate risk
management systems are in place. The Board reviews the Group’s principal risks throughout the year
as part of its normal agenda, adopting an integrated approach to risk management by regularly
discussing the principal risks as a part of key agenda items.

Approved and authorised by the director on 17 August 2026

......................................... Ricky Sahota Director

Cluck'd Holdings Ltd

Director's Report for the Year Ended 30 November 2025

The report and the for the year ended 30 November 2025.

Director of the group

The director who held office during the year was as follows:

Ricky Sahota

Financial instruments

Price risk, credit risk, liquidity risk and cash flow risk

There is no risk of going concern for foreseeable future.

Approved by the director on 17 August 2026 and signed on its behalf by:

......................................... Ricky Sahota Director |  |

Cluck'd Holdings Ltd

Statement of Director's Responsibilities

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless satisfied that they give a true and fair view of the state of affairs of the group and the company and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the group's and the company's transactions and disclose with reasonable accuracy at any time the financial position of the group and the company and enable to ensure that the financial statements comply with the Companies Act 2006. also responsible for safeguarding the assets of the group and the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Cluck'd Holdings Ltd

Consolidated Statement of Comprehensive Income for the Year Ended 30 November 2025

| 2025 £ | 2024 £
Profit for the year | 116,770 | 40,707
Total comprehensive income for the year | 116,770 | 40,707
Total comprehensive income attributable to: |  |
Owners of the company | 116,770 | 40,707

Cluck'd Holdings Ltd

(Registration number: 14751272)
Consolidated Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 9 | - | 305,685
Current assets |  |  |
Stocks | 10 | - | 48,422
Debtors | 11 | 100 | 30,219
Cash at bank and in hand |  | - | 42,054
|  | 100 | 120,695
Creditors: Amounts falling due within one year | 13 | - | (24,675)
Net current assets |  | 100 | 96,020
Total assets less current liabilities |  | 100 | 401,705
Creditors: Amounts falling due after more than one year | 13 | - | (518,375)
Net assets/(liabilities) |  | 100 | (116,670)
Capital and reserves |  |  |
Called up share capital | 15 | 100 | 100
Retained earnings |  | - | (116,770)
Equity attributable to owners of the company |  | 100 | (116,670)
Shareholders' funds/(deficit) |  | 100 | (116,670)

Approved and authorised by the director on 17 August 2026

......................................... Ricky Sahota Director |  |

Cluck'd Holdings Ltd

(Registration number: 14751272)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 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 year in question in accordance with section 476; and
• | The director acknowledges their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 17 August 2026

......................................... Ricky Sahota Director |  |

Cluck'd Holdings Ltd

Consolidated Statement of Changes in Equity for the Year Ended 30 November 2025
Equity attributable to the parent company

| Share capital £ | Retained earnings £ | Total £ | Total equity £
At 1 December 2024 | 100 | (116,770) | (116,670) | (116,670)
Profit for the year | - | 116,770 | 116,770 | 116,770
At 30 November 2025 | 100 | - | 100 | 100

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 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:
Epsilon House West Road
Ransomes Industrial Estate
Ipswich
IP3 9FJ
England

These financial statements were authorised for issue by the director on 17 August 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.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 30 November 2025.

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 2025

A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
The results of subsidiaries acquired or disposed of during the year are included in the Profit and Loss Account from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.
The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group. The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.
Inter-company transactions, balances and unrealised gains on transactions between the company and its subsidiaries, which are related parties, are eliminated in full.
Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.
Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the original business combination and the non-controlling shareholder’s share of changes in equity since the date of the combination.

Going concern

The financial statements have been prepared on a going concern basis.

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 group’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the group.
The group recognises revenue 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 group's activities.

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.

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
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 group 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 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 2025

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 group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the group 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.

3 | Turnover

The analysis of the group's turnover for the year from continuing operations is as follows:

| 2025 £ | 2024 £
Sale of goods | 747,804 | 732,887

4 | Other gains and losses

The analysis of the group's other gains and losses for the year is as follows:

| 2025 £ | 2024 £
Gain on disposal of intangible assets | 82,842 | -

5 | Operating profit

Arrived at after charging/(crediting)

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 2025

| 2025 £ | 2024 £
Depreciation expense | 29,456 | 33,965

6 | Interest payable and similar expenses

| 2025 £ | 2024 £
Interest on bank overdrafts and borrowings | 18,137 | 14,187

7 | Staff costs

The aggregate payroll costs (including director's remuneration) were as follows:

| 2025 £ | 2024 £
Wages and salaries | 116,985 | 111,873
Social security costs | 4,051 | 2,466
Pension costs, defined contribution scheme | - | 746
| 121,036 | 115,085

The average number of persons employed by the group (including the director) during the year, analysed by category was as follows:

| 2025 No. | 2024 No.
Administration and support | 6 | 9
| 6 | 9

8 | Taxation

9 | Tangible assets

Group

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 2025

| Fixtures and fittings £ | Total £
Cost or valuation
Depreciation
Carrying amount
At 30 November 2025 | - | -
At 30 November 2024 | 305,685 | 305,685

Company

Cost or valuation
Depreciation
Carrying amount
At 30 November 2025

10 | Stocks

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Other inventories | - | 48,422 | - | -

Group

Company

11 | Debtors

| Group | Company
Current | 2025 £ | 2024 £ | 2025 £ | 2024 £
Other debtors | 100 | 30,219 | 100 | -
| 100 | 30,219 | 100 | -

12 | Cash and cash equivalents

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 2025

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Cash on hand | - | 2,265 | - | -
Cash at bank | - | 39,789 | - | -
| - | 42,054 | - | -

13 | Creditors

|  | Group | Company
| Note | 2025 £ | 2024 £ | 2025 £ | 2024 £
Due within one year |  |  |  |  |
Trade creditors |  | - | 10,232 | - | -
Social security and other taxes |  | - | 13,774 | - | -
Outstanding defined contribution pension costs |  | - | 169 | - | -
Accruals |  | - | 500 | - | -
|  | - | 24,675 | - | -
Due after one year |  |  |  |  |
Loans and borrowings | 16 | - | 170,224 | - | -
Other non-current financial liabilities |  | - | 348,151 | - | -
|  | - | 518,375 | - | -

Cluck'd Holdings Ltd

Notes to the Financial Statements for the Year Ended 30 November 2025

14 | Pension and other schemes

Defined contribution pension scheme

The group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the group to the scheme and amounted to £Nil (2024 - £746).
Contributions totalling £Nil (2024 - £169) were payable to the scheme at the end of the year and are included in creditors.

15 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

16 | Loans and borrowings

Non-current loans and borrowings

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Bank borrowings | - | 170,224 | - | -