REGISTERED NUMBER: 05746688 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Linda Lewis Kitchens Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs L J Lewis

Mr C Lewis

Miss J L Lewis

Mr W G Pilling

Mr J T Solomon

REGISTERED OFFICE:

2 Station View

Hazel Grove

Stockport

SK7 5ER

REGISTERED NUMBER:

05746688 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

77,122

54,991

CURRENT ASSETS

Stocks

223,705

215,574

Debtors

5

162,554

99,940

Cash at bank and in hand

60,754

73,042

447,013

388,556

CREDITORS

Amounts falling due within one year

6

333,118

292,865

NET CURRENT ASSETS

113,895

95,691

TOTAL ASSETS LESS CURRENT LIABILITIES

191,017

150,682

CREDITORS

Amounts falling due after more than one year

7

(37,079

)

(5,555

)

PROVISIONS FOR LIABILITIES

(19,112

)

(13,540

)

NET ASSETS

134,826

131,587

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

134,725

131,486

SHAREHOLDERS' FUNDS

134,826

131,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mrs L J Lewis - Director

1.	STATUTORY INFORMATION

Linda Lewis Kitchens 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Land and buildings

-

15% on reducing balance

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

25,056

185,238

210,294

Additions

-

45,333

45,333

Disposals

(21,136

)

(48,715

)

(69,851

)

At 31 March 2026

3,920

181,856

185,776

DEPRECIATION

At 1 April 2025

24,226

131,077

155,303

Charge for year

156

9,441

9,597

Eliminated on disposal

(21,136

)

(35,110

)

(56,246

)

At 31 March 2026

3,246

105,408

108,654

NET BOOK VALUE

At 31 March 2026

674

76,448

77,122

At 31 March 2025

830

54,161

54,991

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

147,976

87,057

Other debtors

14,578

12,883

162,554

99,940

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

5,555

33,333

Hire purchase contracts (see note 8)

7,617

-

Trade creditors

164,747

123,629

Taxation and social security

123,635

101,502

Other creditors

31,564

34,401

333,118

292,865

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

5,555

Hire purchase contracts (see note 8)

37,079

-

37,079

5,555

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

7,617

-

Between one and five years

37,079

-

44,696

-

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

95,283

102,156

Between one and five years

209,047

264,978

In more than five years

-

36,043

304,330

403,177

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L J Lewis.