INTERNATIONAL CULINARY UNION CIC

Company Registration Number:
11133706 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

INTERNATIONAL CULINARY UNION CIC

Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

INTERNATIONAL CULINARY UNION CIC

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

Statement of directors' responsibilities The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.



Directors

The director shown below has held office during the whole of the period from
1 January 2025 to 31 December 2025

Mihail Dimitrov Zdravkov


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 September 2026

And signed on behalf of the board by:
Name: Mihail Dimitrov Zdravkov
Status: Director

INTERNATIONAL CULINARY UNION CIC

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£

£
Turnover: 4,401 1,436
Cost of sales: ( 9,483 ) ( 8,102 )
Gross profit(or loss): (5,082) (6,666)
Operating profit(or loss): (5,082) (6,666)
Profit(or loss) before tax: (5,082) (6,666)
Profit(or loss) for the financial year: (5,082) (6,666)

INTERNATIONAL CULINARY UNION CIC

Balance sheet

As at 31 December 2025

Notes 2025 2024


£

£
Current assets
Debtors: 3 5,000
Cash at bank and in hand: 391 1,395
Total current assets: 5,391 1,395
Creditors: amounts falling due within one year: 4 ( 32,498 ) ( 23,420 )
Net current assets (liabilities): (27,107) (22,025)
Total assets less current liabilities: (27,107) ( 22,025)
Total net assets (liabilities): (27,107) (22,025)
Capital and reserves
Called up share capital: 10 10
Profit and loss account: (27,117 ) (22,035 )
Total Shareholders' funds: ( 27,107 ) (22,025)

The notes form part of these financial statements

INTERNATIONAL CULINARY UNION CIC

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 16 September 2026
and signed on behalf of the board by:

Name: Mihail Dimitrov Zdravkov
Status: Director

The notes form part of these financial statements

INTERNATIONAL CULINARY UNION CIC

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Other 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.

INTERNATIONAL CULINARY UNION CIC

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 1

INTERNATIONAL CULINARY UNION CIC

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Debtors

2025 2024
£ £
Other debtors 5,000
Total 5,000
Debtors due after more than one year: 0

INTERNATIONAL CULINARY UNION CIC

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Other creditors 32,498 23,420
Total 32,498 23,420

Loans from Director £400

COMMUNITY INTEREST ANNUAL REPORT

INTERNATIONAL CULINARY UNION CIC

Company Number: 11133706 (England and Wales)

Year Ending: 31 December 2025

Company activities and impact

In the space provided below, please insert a general account of the company’s activities in the financial year to which the report relates, including a description of how they have benefited the community. International Culinary Union is a Community Interest Company established in January 2018 to support and create public opportunities and events to promote the best culinary practices. Through these events, the Company shared ideas, best practices, and marketing opportunities with third parties who share similar goals. New jobs were created which have a lasting benefit to the community. Different businesses and individuals were guided and supported to present themselves in culinary competitions, seminars and workshops. The Community Interest Company entered over 26 culinary contests, special events and dinners over 700 chefs had the opportunity to participate, to demonstrate their skills and learn new ones. It received 237 medals, 198 honorary awards, 6 cups and 523 other awards.

Consultation with stakeholders

The company stakeholders are individuals and businesses who trade in catering or simply are interested in culinary activities and the best culinary practices. The director of the company is a MasterChef who is very keen to share his experience and to learn from the experience of other restaurant chefs and catering businesses. Everybody who is interested in our organisation and contacts us is invited to fill out a questionnaire where they explain their particular circumstances, their future ideas and suggestions. Every participant in our events has been consulted and asked to give feedback on everything that has been discussed and shown during the events. This has helped us to identify the areas where we can improve and the areas where we can give better support to the stakeholders. We encourage our members/stakeholders to participate in different culinary competitions in the UK and around the world, where they can pick up ideas, best practices, and further develop professionally. We encourage the stakeholders to exchange contact details and to create professional relationships, which helps with the sharing of information and professional know-how. In every meeting or event, we have a "suggestions box" where the participants can put their suggestions for the areas they like to learn or to discuss in future meetings and events.

Directors' remuneration

The aggregate amount of emoluments paid to the director in respect of qualifying service was £9,096. There were no other transactions or arrangements in connection with the remuneration of the director, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
16 September 2026

And signed on behalf of the board by:
Name: Mihail Dimitrov Zdravkov
Status: Director