CORNISH CHEF LTD


Director	SWEET, Christopher Ian


Registered Address	St Denys House
	22 East Hill
	St Austell
	PL25 4TR


Place of Business	Unit 2 Darbari Prow Park
	Treloggan Industrial Estate
	Newquay
	TR7 2SX


Registered Number	13514581 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		146		146
			146		146
Current assets
Debtors		4,394		80,848
Cash at bank and on hand		72		7,214
		4,466		88,062
Creditors amounts falling due within one year	4	(13,433)		(104,571)
Net current assets (liabilities)			(8,967)		(16,509)
Total assets less current liabilities			(8,821)		(16,363)
Net assets			(8,821)		(16,363)
Capital and reserves
Profit and loss account			(8,821)		(16,363)
Shareholders' funds			(8,821)		(16,363)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 August 2026, and are signed on its behalf by:

SWEET, Christopher Ian
Director
Registered Company No. 13514581

CORNISH CHEF LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 August 24	146	146
At 31 July 25	146	146
Net book value
At 31 July 25	146	146
At 31 July 24	146	146

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	21,035
Bank borrowings and overdrafts	-	43,564
Other creditors	13,433	38,561
Accrued liabilities and deferred income	-	1,411
Total	13,433	104,571


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Directors advances, credits and guarantees
	Included within other creditors is an amount due from the company to Chris Sweet of £1,773 (2024: £25,382). Included within other debtors are amounts due from the directors Geoff Thomas Smith and Craig Small to the company of £0 and £0 respectively (2024: £6,478 and £4,405).