Registration number: 12003731

Chef Duncan Jones Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Chef Duncan Jones Limited

(Registration number: 12003731)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	55,607	64,268
Tangible assets	5	10,362	11,808
		65,969	76,076
Current assets
Stocks	6	8,187	9,729
Debtors		9,022	3,338
Cash at bank and in hand		17,441	19,488
		34,650	32,555
Creditors: Amounts falling due within one year	7	(139,015)	(158,902)
Net current liabilities		(104,365)	(126,347)
Total assets less current liabilities		(38,396)	(50,271)
Creditors: Amounts falling due after more than one year	7	(99,162)	(104,796)
Net liabilities		(137,558)	(155,067)
Capital and reserves
Called up share capital		125	125
Share premium reserve		19,975	19,975
Retained earnings		(157,658)	(175,167)
Shareholders' deficit		(137,558)	(155,067)

Chef Duncan Jones Limited

(Registration number: 12003731)
Balance Sheet as at 31 May 2026

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2026 and signed on its behalf by:
 

......................................... Mr D Jones Director

Chef Duncan Jones Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Dorcan Business Village
Murdock Road
Dorcan
Swindon
Wiltshire
SN3 5HY
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Chef Duncan Jones Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% reducing balance
Plant and machinery	20% reducing balance
Fixture and fittings	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Lease of public house	Over leasehold

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Chef Duncan Jones Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2025 - 18).

4	Intangible assets

	Lease £	Total £
Cost or valuation
At 1 June 2025	99,972	99,972
At 31 May 2026	99,972	99,972
Amortisation
At 1 June 2025	35,704	35,704
Amortisation charge	8,661	8,661
At 31 May 2026	44,365	44,365
Carrying amount
At 31 May 2026	55,607	55,607
At 31 May 2025	64,268	64,268

Chef Duncan Jones Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 June 2025	25,077	21,671	4,755	51,503
Additions	-	-	563	563
At 31 May 2026	25,077	21,671	5,318	52,066
Depreciation
At 1 June 2025	23,007	13,673	3,015	39,695
Charge for the year	-	1,599	410	2,009
At 31 May 2026	23,007	15,272	3,425	41,704
Carrying amount
At 31 May 2026	2,070	6,399	1,893	10,362
At 31 May 2025	2,070	7,998	1,740	11,808

6

Stocks

	2026 £	2025 £
Other inventories	8,187	9,729

Chef Duncan Jones Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	16,396	16,257
Trade creditors		20,219	36,650
Taxation and social security		17,093	14,087
Other creditors		85,307	91,908
		139,015	158,902