ACCOUNTS - Final Accounts preparation

Registered number: 14243671

FUDGE KITCHEN GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2026


FUDGE KITCHEN GROUP LIMITED REGISTERED NUMBER:14243671

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026		2025

Fixed assets
Investments	4		20		20
Current assets
Cash at bank and in hand	5	4		4
Creditors: amounts falling due within one year	6	(2)		(2)
Net current assets			2		2

Net assets			£22		£22

Capital and reserves
Called up share capital	7	22	22
		£22	£22

For the year ended 28 February 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................ Mr R A Parson	................................................ Mr M Wise
Director	Director

Date: 13 August 2026

The notes on pages 4 to 5 form part of these financial statements.

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FUDGE KITCHEN GROUP LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 28 FEBRUARY 2026

	Called up share capital	Total equity
At 1 March 2025	22	22
Comprehensive income for the year
Profit for the year	-	-
Total comprehensive income for the year	-	-
Contributions by and distributions to owners
Capital contribution to Employee Ownership Trust	-	-
Total transactions with owners	-	-
At 28 February 2026	£22	£22

The notes on pages 4 to 5 form part of these financial statements.

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FUDGE KITCHEN GROUP LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 28 FEBRUARY 2025

	Called up share capital	Profit and loss account	Total equity
At 1 March 2024	22	-	22
Comprehensive income for the year
Profit for the year	-	295,000	295,000
Total comprehensive income for the year	-	295,000	295,000
Contributions by and distributions to owners
Capital contribution to Employee Ownership Trust	-	(295,000)	(295,000)
Total transactions with owners	-	(295,000)	(295,000)
At 28 February 2025	£22	£-	£22

The notes on pages 4 to 5 form part of these financial statements.

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FUDGE KITCHEN GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.	General information

Fudge Kitchen Group Limited is a private company, limited by shares, incorporated in England and Wales.

The registered number of the company is 14243671.

The registered office of the company is Hemsted House, Woodland Road, Lyminge, Folkestone, Kent, CT18 8DL.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 presented in UK Sterling pounds (£) and rounded to the nearest pound.

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Employees
	The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).

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FUDGE KITCHEN GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

4.	Fixed asset investments

		Investments in subsidiary companies
	Cost or valuation
	At 1 March 2025	20
	At 28 February 2026	£20

5.	Cash and cash equivalents
					2026	2025

	Cash at bank and in hand	£4	£4

6.	Creditors: Amounts falling due within one year
					2026	2025

	Share capital treated as debt	£2	£2

7.	Share capital
		2026	2025
	Shares classified as equity

Allotted, called up and fully paid

2,200 (2025 - 2,200) Ordinary shares of £0.01 each	£22	£22

					2026	2025
	Shares classified as debt

Allotted, called up and fully paid

2 (2025 - 2) Reedemable preference shares of £1.00 each	£2	£2

8.	Controlling party

Fudge Kitchen Group Trustee Limited is the ultimate controlling party of the company.

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