Simi's Kitchen Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15790878

Simi's Kitchen Limited

Filleted Unaudited Financial Statements

30 June 2026

Simi's Kitchen Limited

Statement of Financial Position

30 June 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	7,460	7,291

Current assets

Stocks		9,697	13,710
Debtors	6	9,593	–
Cash at bank and in hand		16,423	60,876
		--------	--------
		35,713	74,586

Creditors: amounts falling due within one year	7	49,390	43,728
		--------	--------
Net current (liabilities)/assets		( 13,677)	30,858
		--------	--------
Total assets less current liabilities		( 6,217)	38,149

Creditors: amounts falling due after more than one year	8	5,055	5,000
		--------	--------
Net (liabilities)/assets		( 11,272)	33,149
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 11,372)	33,049
	--------	--------
Shareholders (deficit)/funds	( 11,272)	33,149
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Simi's Kitchen Limited

Statement of Financial Position (continued)

30 June 2026

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

R Bordeianu
Director

Company registration number: 15790878

Simi's Kitchen Limited

Notes to the Financial Statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Corporation Road, Newport, South Wales, NP19 0AR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 47 (2025: 52 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 July 2025	8,578
Additions	1,485
	--------
At 30 June 2026	10,063
	--------
Depreciation
At 1 July 2025	1,287
Charge for the year	1,316
	--------
At 30 June 2026	2,603
	--------
Carrying amount
At 30 June 2026	7,460
	--------
At 30 June 2025	7,291
	--------

6. Debtors

	2026	2025
	£	£
Other debtors	9,593	–
	-------	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	15,530	16,065
Corporation tax	–	9,593
Social security and other taxes	29,149	14,670
Other creditors	4,711	3,400
	--------	--------
	49,390	43,728
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	5,055	5,000
	-------	-------

9. Director's advances, credits and guarantees

The following amounts are owed to the Director:

	2026	2025
	£	£
R Bordeianu	610	1,000