REGISTERED NUMBER: 11608906 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KINGDOM WOODLAND KITCHEN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

V L Cornwell

SECRETARY:

V L Cornwell

REGISTERED OFFICE:

2nd Floor

Medway Bridge House

1 - 8 Fairmeadow

Maidstone

Kent

ME14 1JP

REGISTERED NUMBER:

11608906 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

11,628

14,628

CURRENT ASSETS

Stocks

4,800

4,942

Debtors

5

460,915

376,524

Cash at bank and in hand

71,274

166,256

536,989

547,722

CREDITORS

Amounts falling due within one year

6

391,859

448,536

NET CURRENT ASSETS

145,130

99,186

TOTAL ASSETS LESS CURRENT LIABILITIES

156,758

113,814

PROVISIONS FOR LIABILITIES

2,770

3,500

NET ASSETS

153,988

110,314

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

153,888

110,214

153,988

110,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 23 September 2026 and were signed by:

V L Cornwell - Director

1.	STATUTORY INFORMATION

Kingdom Woodland Kitchen Limited 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 are prepared in Sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VATand other sales related taxes. Revenue from cafe sales is recognised when food and beverage products are sold and revenue from functions is recognised when the function takes place.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 33% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, loans to group undertakings and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, which include creditors and loans from group undertakings, are initially recognised at transaction price.

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.

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 32 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 January 2025

32,691

Additions

2,477

Disposals

(1,603

)

At 31 December 2025

33,565

Depreciation

At 1 January 2025

18,063

Charge for year

5,271

Eliminated on disposal

(1,397

)

At 31 December 2025

21,937

Net book value

At 31 December 2025

11,628

At 31 December 2024

14,628

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

64,394

52,016

Amounts owed by group undertakings

177,934

178,556

Other debtors

218,587

145,952

460,915

376,524

Amounts owed from group undertakings are unsecured, interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

86,899

91,089

Amounts owed to group undertakings

88,952

197,895

Taxation and social security

83,676

55,424

Other creditors

132,332

104,128

391,859

448,536

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

7.	OTHER FINANCIAL COMMITMENTS

The company has provided a guarantee, limited to £1,133,655 (2024: £1,133,655), in respect of bank loans advanced to a fellow group undertaking. The guarantee is supported by a fixed and floating charge over the assets of the company.

8.	RELATED PARTY DISCLOSURES

During the year, the company provided financial support of £73,000 (2024: £nil), and supplied goods and services amounting to £10,132 (2024: £10,230) to a company in which the director and members of her close family have an interest. At the year end, the balance due from the company amounted to £282,062 (2024: £196,904). This balance is unsecured, repayable on demand and, in the year to 31 December 2025, was interest free.