Registration number: 13852322

The Cheesy Living Co. Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

The Cheesy Living Co. Ltd

Company Information

Directors

Miss Sophie Branowsky Mr Jake Fischer

Registered office

478 Roundhay Road Oakwood Parade Leeds LS8 2HU

Accountants

Figurehead Accounts UK Ltd 30 North Street Bourne Lincolnshire PE10 9AB

The Cheesy Living Co. Ltd

(Registration number: 13852322)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	76,091	40,236
Current assets
Stocks	5	30,865	22,110
Debtors	6	13,987	10,073
Cash at bank and in hand		6,172	4,038
		51,024	36,221
Creditors: Amounts falling due within one year	7	(135,789)	(72,955)
Net current liabilities		(84,765)	(36,734)
Net (liabilities)/assets		(8,674)	3,502
Capital and reserves
Called up share capital	8	10	10
Retained earnings		(8,684)	3,492
Shareholders' (deficit)/funds		(8,674)	3,502

For the financial year ending 31 January 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 October 2026 and signed on its behalf by:
 

......................................... Mr Jake Fischer Director

The Cheesy Living Co. Ltd

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

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
478 Roundhay Road
Oakwood Parade
Leeds
LS8 2HU
England

These financial statements were authorised for issue by the Board on 27 October 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Cheesy Living Co. Ltd

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

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.

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
Furniture and fittings	25% Reducing balance
Leasehold improvements	20% Reducing balance
Motor Vehicle	25% Reducing balance
Computer equipement	25% Reducing balance

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.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Cheesy Living Co. Ltd

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

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 52 (2025 - 19).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	14,098	41,927	7,500	63,525
Additions	1,117	57,605	2,496	61,218
At 31 January 2026	15,215	99,532	9,996	124,743
Depreciation
At 1 February 2025	2,591	16,690	4,008	23,289
Charge for the year	3,156	20,710	1,497	25,363
At 31 January 2026	5,747	37,400	5,505	48,652
Carrying amount
At 31 January 2026	9,468	62,132	4,491	76,091
At 31 January 2025	11,507	25,237	3,492	40,236

Included within the net book value of land and buildings above is £12,059 (2025 - £11,507) in respect of long leasehold land and buildings and £(2,591) (2025 - £Nil) in respect of short leasehold land and buildings.
 

The Cheesy Living Co. Ltd

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

5

Stocks

	2026 £	2025 £
Other inventories	30,865	22,110

6

Debtors

Current	2026 £	2025 £
Prepayments	12,714	10,073
Other debtors	1,273	-
	13,987	10,073

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	-	23,376
Taxation and social security	70,127	12,795
Accruals and deferred income	450	450
Other creditors	65,212	36,334
	135,789	72,955

The Cheesy Living Co. Ltd

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

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10

9	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	25,140	25,140