Pot Kettle Black Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10607604

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		436		1,260

			436		1,260
CURRENT ASSETS
Debtors	5	625,045		483,530
Cash at bank and in hand		3,401		6,741

		628,446		490,271
Creditors: Amounts Falling Due Within One Year	6	(997,097 )		(603,060 )

NET CURRENT ASSETS (LIABILITIES)			(368,651 )		(112,789 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(368,215 )		(111,529 )

Creditors: Amounts Falling Due After More Than One Year	7		(28,352 )		(34,248 )

NET LIABILITIES			(396,567 )		(145,777 )

CAPITAL AND RESERVES
Called up share capital	8		138		138
Share premium account			339,875		339,875
Capital redemption reserve			4		4
Profit and Loss Account			(736,584 )		(485,794 )

SHAREHOLDERS' FUNDS			(396,567)		(145,777)

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Pot Kettle Black Holdings Limited

Balance Sheet (continued)

As At 5 October 2025

For the year ending 5 October 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Flanagan

Director

5 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Pot Kettle Black Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10607604 . The registered office is Unit 14 Barton Arcade, Manchester, M3 2BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 86 (2024: 71)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 7 October 2024	2,535

As at 5 October 2025	2,535

Depreciation
As at 7 October 2024	1,275
Provided during the period	824

As at 5 October 2025	2,099

Net Book Value
As at 5 October 2025	436

As at 7 October 2024	1,260

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Pot Kettle Black Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,713	6,828
Prepayments and accrued income	3,601	2,970
Called up share capital not paid	12,723	19,058
Amounts owed by group undertakings	600,008	454,674

	625,045	483,530

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,677	3,525
Bank loans and overdrafts	5,700	5,700
Other taxes and social security	109,714	66,898
VAT	124,374	129,921
Other creditors	136,028	97,016
Directors' loan accounts	280,000	300,000
Amounts owed to group undertakings	336,604	-

	997,097	603,060

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	28,352	34,248

8. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	12,723	19,058
Called Up Share Capital has been paid up	(12,585)	(18,920)

Amount of Allotted, Called Up Share Capital	138	138

9. Related Party Transactions

PKB Angel Gardens Ltd

Two Directors of Pot Kettle Black Holdings Limited, were also the Directors of PKB Angel Gardens Ltd during the year. Pot Kettle Black Holdings Limited is a 100% shareholder of PKB Angel Gardens Ltd.

During the year the company provided services of £415,801 (2024: £348,840) to PKB Angel Gardens Ltd. At the balance sheet date the amount owed by PKB Angel Gardens Ltd was £88,004 (2024: £248,787 Creditor).

Half Dozen Other Bakery Ltd

Two Directors of Pot Kettle Black Holdings Limited, were also the Directors of Half Dozen Other Bakery Ltd during the year. Pot Kettle Black Holdings Limited is a 100% shareholder of Half Dozen Other Bakery Ltd.

During the year the company provided services of £866,174 (2024: £491,935) to Half Dozen Other Bakery Ltd. At the balance sheet date the amount owed by Half Dozen Other Bakery Ltd was £512,003 (2024: £102,320).

Pot Kettle Black Coffee Limited

...CONTINUED

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Pot Kettle Black Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 October 2025

9. Related Party Transactions - continued

Two Directors of Pot Kettle Black Holdings Limited, were also the Directors of Pot Kettle Black Coffee Ltd during the year. Pot Kettle Black Holdings Limited is a 100% shareholder of Pot Kettle Black Coffee Ltd.

During the year the company provided services of £589,548 (2024: £387,080) to Pot Kettle Black Coffee Ltd. At the balance sheet date the amount owed to Pot Kettle Black Coffee Ltd was £336,604 (2024: £386,327).

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