The Grazer Cooks Ltd Accounts






	The Grazer Cooks Ltd
	Company No. 09028794

	Information for Filing with The Registrar
	31 May 2026

The Director presents her report and the accounts for the year ended 31 May 2026.

Principal activities

The principal activity of the company during the year under review was .
-

Director

The Director who served at any time during the year was as follows:

A.Pettinger Hedworth




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A.Pettinger Hedworth
Director
31 May 2026

at	31 May 2026
Company No.		09028794	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		5	27,500	27,500
	Tangible assets		6	676,318	48,827
				703,818	76,327
Current assets
	Stocks		7	37,220	45,000
	Debtors		8	(34,250)	2,555
	Investments		9	-	-
	Cash at bank and in hand			-	201,229
				2,970	248,784
Creditors: Amount falling due within one year			10	(221,382)	(150,211)
Net current (liabilities)/assets				(218,412)	98,573
Total assets less current liabilities				485,406	174,900
Creditors: Amounts falling due after more than one year			11	(514,215)	(220,658)
Net liabilities				(28,809)	(45,758)

Capital and reserves
	Called up share capital			1	1
	Profit and loss account		13	(28,810)	(45,759)

Total equity				(28,809)	(45,758)


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit 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 accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 May 2026 and signed on its behalf by:
A.Pettinger Hedworth
Director
31 May 2026

for the year ended 31 May 2026

1

General information

The Grazer Cooks Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09028794

Its registered office is:

2 MAYFAIR ROAD

JESMOND

NEWCASTLE UPON TYNE

TYNE AND WEAR

NE2 3DP

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Revenue recognition

Turnover relates to sales made in the restauran nd bars net of VAT

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leased assets

The company applies the recognition exemptions available under FRS 102 for short-term leases and leases for which the underlying asset is of low value. Payments associated with these leases are recognised as an expense on a straight-line basis over the lease term. All other leases are recognised as right-of-use assets with corresponding lease liabilities.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefits

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
		2026	2025
		Number	Number
	The average monthly number of employees (including directors) during the year was:	29	30

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax


		(b) Factors affecting the total tax charge for the period
		Profit on ordinary activities before tax	21,949	(49,995)

5	Intangible fixed assets
			Goodwill	Patents and trade-marks	Development costs	Other	Total
			£	£	£	£	£
		Cost
		At 1 June 2025	-	-	-	27,500	27,500
		At 31 May 2026	-	-	-	27,500	27,500
		Amortisation and impairment
		Net book values
		At 31 May 2026	-	-	-	27,500	27,500
		At 31 May 2025	-	-	-	27,500	27,500

6	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 June 2025	-	-	-	197,406	197,406
		Additions	642,254	-	-	10,588	652,842
		At 31 May 2026	642,254	-	-	207,994	850,248
		Depreciation
		At 1 June 2025	-	-	-	148,579	148,579
		Charge for the year	-	-	-	25,351	25,351
		At 31 May 2026	-	-	-	173,930	173,930
		Net book values
		At 31 May 2026	642,254	-	-	34,064	676,318
		At 31 May 2025	-	-	-	48,827	48,827

7	Stocks
			2026	2025
			£	£
		Work in progress	(7,780)	-
		Finished goods	45,000	45,000
			37,220	45,000

8	Debtors
			2026	2025
			£	£
		Loans to directors	(39,000)	-
		Other debtors	4,750	4,750
		Prepayments and accrued income	-	(2,195)
			(34,250)	2,555

9

Current asset investments

10	Creditors:
		amounts falling due within one year
			2026	2025
			£	£
		Bank loans and overdrafts	45,322	-
		Trade creditors	34,145	43,462
		Taxes and social security	118,446	90,184
		Loans from directors	(438)	(413)
		Other creditors	5,086	4,279
		Accruals and deferred income	18,821	12,699
			221,382	150,211

11	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£
		Bank loans and overdrafts	203,678	26,563
		Other loans	310,537	194,095
			514,215	220,658

12

Share Capital

£1 fully paid

13	Reserves
			Revaluation Reserve	Capital redemption reserve	Total other reserves
			£	£	£

		Profit and loss account - includes all current and prior period retained profits and losses.

14	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	5,000	5,000
			5,000	5,000

		Dividends by type:
		Equity dividends	5,000	5,000
			5,000	5,000

15

Transition to FRS 102

The impact from the transition to FRS 102 is as follows: