Gorilla Thai Kitchen Ltd - Filleted accounts

Registered number

12615175

Gorilla Thai Kitchen Ltd

Filleted Accounts

31 May 2026

Gorilla Thai Kitchen Ltd
Registered number:		12615175
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		23,448			29,968

Current assets
Stocks		9,080			6,254
Debtors	5	44,173			42,165
Cash at bank and in hand		29,436			35,940
		82,689			84,359

Creditors: amounts falling due within one year	6	(126,060)			(114,239)

Net current liabilities			(43,371)			(29,880)

Total assets less current liabilities			(19,923)			88


Provisions for liabilities			(4,455)			-


Net (liabilities)/assets			(24,378)			88

Capital and reserves
Called up share capital			13,500			13,500
Profit and loss account			(37,878)			(13,412)

Shareholders' funds			(24,378)			88

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr William Branter
Director
Approved by the board on 11 September 2026

Gorilla Thai Kitchen Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

2	Transition to FRS 102

	The financial statements for the previous period were prepared under FRS 105. The financial statements for the current period have been prepared under FRS 102 Section 1A, with comparative figures restated where appropriate.


	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated on a reducing balance basis over their expected useful lives, as follows:

	Leasehold improvements	25% reducing balance
	Plant and machinery	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Going Concern
	The financial statements have been prepared on a going concern basis. The company incurred a loss for the year; however, the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.


3	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			16		13


4	Tangible fixed assets
		Motor Vehicles		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 June 2025	32,402		40,102		72,504
	Additions	-		1,295		1,295
	At 31 May 2026	32,402		41,397		73,799

	Depreciation
	At 1 June 2025	21,776		20,760		42,536
	Charge for the year	2,656		5,159		7,815
	At 31 May 2026	24,432		25,919		50,351

	Net book value
	At 31 May 2026	7,970		15,478		23,448
	At 31 May 2025	10,626		19,342		29,968


5	Debtors			2026		2025
£					£

	Trade debtors			15,141		12,607
	Other debtors			29,032		29,558
				44,173		42,165


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			196		-
	Taxation and social security costs			79,074		60,640
	Other creditors			46,790		53,599
				126,060		114,239


7	Other information

	Gorilla Thai Kitchen Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	C/O Boxed Accounting,
	Horton House 2 Urmston Lane, Stretford,
	Manchester,
	England,
	M32 9BP