G H K Chocolate Ltd Company accounts

COMPANY REGISTRATION NUMBER: 12439104

G H K Chocolate Ltd

Unaudited Financial Statements

28 February 2026

G H K Chocolate Ltd

Financial Statements

Year ended 28 February 2026

Contents	Page

Officers and professional advisers	1

Directors' report	2

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements	3

Statement of income and retained earnings	4

Statement of financial position	5

Notes to the financial statements	6

G H K Chocolate Ltd

Officers and Professional Advisers

The board of directors	J Knoop
	W Gordon-Harris

Company secretary	Graham Paul Wickens

Registered office	53 Battery Hill
	Fairlight
	Hastings
	TN35 4AP

Accountants	Hugh Reynolds Limited
	Accountants
	18 Appleton Avenue
	Stourbridge
	West Midlands
	DY8 2JZ

G H K Chocolate Ltd

Directors' Report

Year ended 28 February 2026

The directors present their report and the unaudited financial statements of the company for the year ended 28 February 2026 .

Directors

The directors who served the company during the year were as follows:

J Knoop
W Gordon-Harris

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 10 June 2026 and signed on behalf of the board by:

J Knoop

Director

Registered office:

53 Battery Hill

Fairlight

Hastings

TN35 4AP

G H K Chocolate Ltd

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of G H K Chocolate Ltd

Year ended 28 February 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 28 February 2026, which comprise the statement of income and retained earnings, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Hugh Reynolds Limited Accountants

18 Appleton Avenue Stourbridge West Midlands DY8 2JZ

10 June 2026

G H K Chocolate Ltd

Statement of Income and Retained Earnings

Year ended 28 February 2026

	2026	2025
Note	£	£

Administrative expenses	584	598
	----	----
Operating loss	( 584)	( 598)

Interest payable and similar expenses	4	761	906
		-------	-------
Loss before taxation		( 1,345)	( 1,504)

Tax on loss	–	–
	-------	-------
Loss for the financial year and total comprehensive income	( 1,345)	( 1,504)
	-------	-------

Retained losses at the start of the year	( 5,646)	( 4,142)
	-------	-------
Retained losses at the end of the year	( 6,991)	( 5,646)
	-------	-------

All the activities of the company are from continuing operations.

G H K Chocolate Ltd

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Current assets

Investments	5	50,000	50,000
Cash at bank and in hand		26	57
		--------	--------
		50,026	50,057

Creditors: amounts falling due within one year	6	34,612	27,523
		--------	--------
Net current assets		15,414	22,534
		--------	--------
Total assets less current liabilities		15,414	22,534

Creditors: amounts falling due after more than one year	7	22,305	28,080
		--------	--------
Net liabilities		( 6,891)	( 5,546)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 6,991)	( 5,646)
	-------	-------
Shareholders deficit	( 6,891)	( 5,546)
	-------	-------

These financial statements have been prepared 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'.

For the year ending 28 February 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 June 2026 , and are signed on behalf of the board by:

J Knoop

Director

Company registration number: 12439104

G H K Chocolate Ltd

Notes to the Financial Statements

Year ended 28 February 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 53 Battery Hill, Fairlight, Hastings, TN35 4AP.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Interest payable and similar expenses

	2026	2025
	£	£
Interest on banks loans and overdrafts	761	906
	----	----

5. Investments

	2026	2025
	£	£
Other investments	50,000	50,000
	--------	--------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,000	4,999
Other creditors	29,612	22,524
	--------	--------
	34,612	27,523
	--------	--------

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

	2026	2025
	£	£
Bank loans and overdrafts	22,305	28,080
	--------	--------