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Company Registration No. 03342263 (England and Wales)
Dutton Cuisine Limited Filleted accounts for the year ended 30 April 2026
Dutton Cuisine Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
1,622,718
1,645,253
Investments
6
87,000
87,000
1,709,718
1,732,253
Current assets
Inventories
7
15,000
35,000
Debtors
8
80,496
114,789
Cash at bank and in hand
3,157
307,938
98,653
457,727
Creditors: amounts falling due within one year
9
(179,376)
(208,144)
Net current (liabilities)/assets
(80,723)
249,583
Total assets less current liabilities
1,628,995
1,981,836
Creditors: amounts falling due after more than one year
10
-
(335,024)
Provisions for liabilities
Deferred tax
(25,670)
(7,300)
Net assets
1,603,325
1,639,512
Capital and reserves
Called up share capital
100
100
Profit and loss account
1,603,225
1,639,412
Shareholders' funds
1,603,325
1,639,512
For the year ending 30 April 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by
Ian Dutton Director Company Registration No. 03342263
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Dutton Cuisine Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Dutton Cuisine Limited is a private company, limited by shares, registered in England and Wales, registration number 03342263. The registered office is Acme House, Main Road, Windermere, Cumbria, LA23 1DY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents amounts receivable for food, drink and related services, net of discounts, rebates and value added tax. Revenue is recognised when the goods or services are supplied to the customer.
Intangible fixed assets
Purchased goodwill is stated at cost less accumulated amortisation and impairment losses. Amortisation is provided at 20% per annum on a straight-line basis.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided at rates calculated to write off the cost of each asset, less its estimated residual value, over its expected useful life.
Motor vehicles
20% reducing balance
Fixtures & fittings
25% reducing balance
Inventories
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes expenditure incurred in bringing inventories to their present location and condition.
Financial instruments
Basic financial assets and liabilities are initially recognised at transaction price and subsequently measured at amortised cost, less impairment where appropriate.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 3 -
Dutton Cuisine Limited Notes to the Accounts for the year ended 30 April 2026
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investments
Other investments are stated at cost less any provision for impairment.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025
590,000
At 30 April 2026
590,000
Amortisation
At 1 May 2025
590,000
At 30 April 2026
590,000
Net book value
At 30 April 2026
-
5
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
1,519,258
41,643
459,917
2,020,818
Additions
-
-
3,330
3,330
At 30 April 2026
1,519,258
41,643
463,247
2,024,148
Depreciation
At 1 May 2025
-
8,329
367,236
375,565
Charge for the year
-
6,663
19,202
25,865
At 30 April 2026
-
14,992
386,438
401,430
Net book value
At 30 April 2026
1,519,258
26,651
76,809
1,622,718
At 30 April 2025
1,519,258
33,314
92,681
1,645,253
2026
2025
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
26,651
33,314
- 4 -
Dutton Cuisine Limited Notes to the Accounts for the year ended 30 April 2026
6
Investments
Other investments
£
Valuation at 1 May 2025
87,000
Valuation at 30 April 2026
87,000
7
Inventories
2026
2025
£
£
Raw materials
15,000
35,000
15,000
35,000
8
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
80,496
114,789
9
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
72,937
87,777
Obligations under finance leases and hire purchase contracts
6,666
13,312
Trade creditors
40,902
45,319
Taxes and social security
49,877
47,905
Other creditors
7,656
11,458
Loans from directors
1,288
193
Accruals
50
2,180
179,376
208,144
10
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
328,358
Obligations under finance leases and hire purchase contracts
-
6,666
-
335,024
Bank loans and overdrafts of £72,937 (2025: £87,777) falling due within one year and £nil (2025: £328,358) falling due after one year are secured by registered fixed and floating charges over the company's assets and properties. Hire purchase liabilities of £6,666 (2025: £13,312) falling due within one year and £nil (2025: £6,666) falling due after one year are secured on the related asset.
11
Transactions with related parties
By virtue of common ownership, The Worx (Lakes) Limited is a related party. Repayments of £33,100 were received during the year. At the balance sheet date, £78,689 (2025: £111,789) was included within other debtors. No interest was charged and there are no fixed terms of repayment.
- 5 -
Dutton Cuisine Limited Notes to the Accounts for the year ended 30 April 2026
12
Average number of employees
During the year the average number of employees was 19 (2025: 18).
- 6 -