Goodings Cookshops Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Goodings Cookshops Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Goodings Cookshops Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Goodings Cookshops Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Goodings Cookshops Limited and state those matters that we have agreed to state to the director of Goodings Cookshops Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Goodings Cookshops Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Goodings Cookshops Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Goodings Cookshops Limited . You consider that Goodings Cookshops Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Goodings Cookshops Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27th August 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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Goodings Cookshops Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 02860783

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,547,499		1,538,000

			1,547,499		1,538,000
CURRENT ASSETS
Debtors	5	22,554		4,333
Cash at bank and in hand		248,145		202,414

		270,699		206,747
Creditors: Amounts Falling Due Within One Year	6	(829,369 )		(772,781 )

NET CURRENT ASSETS (LIABILITIES)			(558,670 )		(566,034 )

TOTAL ASSETS LESS CURRENT LIABILITIES			988,829		971,966

PROVISIONS FOR LIABILITIES
Deferred Taxation			(39,625 )		(39,625 )

NET ASSETS			949,204		932,341

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Fair value reserve	8		265,814		265,814
Profit and Loss Account			682,390		665,527

SHAREHOLDERS' FUNDS			949,204		932,341

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Goodings Cookshops Limited

Balance Sheet (continued)

As At 31 March 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

D Clarke

Director

27th August 2026

The notes on pages 4 to 6 form part of these financial statements.

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Goodings Cookshops Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Goodings Cookshops Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02860783 . The registered office is Barnston House Beacon Lane, Heswall, Wirral, CH60 0EE.

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 represents the amounts receivable for rental income, service charges, and related property services. Revenue is recognised on a straight-line basis over the rental period, net of Value Added Tax. Any prepaid rent or service charges are deferred and recognised as revenue in the period to which they relate.

Turnover comprises the fair value of consideration received or receivable for the provision of management services in the ordinary course of business. Revenue from management charges is recognised on an accruals basis over the period the services are rendered, provided the amount can be measured reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees during the year was: NIL (2025: 1)

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Goodings Cookshops Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	1,538,000
Additions	9,499

As at 31 March 2026	1,547,499

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	1,296,464	1,286,965
Accumulated depreciation and impairment	54,404	54,404

Carrying amount	1,242,060	1,232,561

The investment properties were valued by Mr D Clarke a director of the company, at the year end, using his experience of local retail property prices.

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	19,413	2,936
Other debtors	3,141	1,397

	22,554	4,333

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	16,438	2,381
Amounts owed to participating interests	378,110	378,110
Other creditors	429,240	384,360
Taxation and social security	5,581	7,930

	829,369	772,781

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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Goodings Cookshops Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 April 2025	265,814	665,527
Profit for the year and total comprehensive income	-	16,863

As at 31 March 2026	265,814	682,390

9. Related Party Transactions

During the year, the company charged management and consultancy fees amounting to £36,000 to Rightway Limited, a company in which D Clarke is a director.

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