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REGISTERED NUMBER: SC444856 (Scotland)















Financial Statements

for the Year Ended 31 March 2023

for

The Kitchen Station (Hillington) Ltd

The Kitchen Station (Hillington) Ltd (Registered number: SC444856)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Kitchen Station (Hillington) Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: M Hepburn
Mrs W Hepburn
P Hepburn





REGISTERED OFFICE: Unit 12
Erskine Square
Hillington Industrial Estate
Glasgow
G52 4BJ





REGISTERED NUMBER: SC444856 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

The Kitchen Station (Hillington) Ltd (Registered number: SC444856)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,247 4,997
Tangible assets 5 17,978 21,817
22,225 26,814

CURRENT ASSETS
Debtors 6 10,000 10,000
Cash at bank and in hand 62,740 64,357
72,740 74,357
CREDITORS
Amounts falling due within one year 7 59,621 56,511
NET CURRENT ASSETS 13,119 17,846
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,344

44,660

CREDITORS
Amounts falling due after more than one
year

8

(21,667

)

(32,702

)

PROVISIONS FOR LIABILITIES (4,323 ) (4,323 )
NET ASSETS 9,354 7,635

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 9,254 7,535
SHAREHOLDERS' FUNDS 9,354 7,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Kitchen Station (Hillington) Ltd (Registered number: SC444856)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by:





M Hepburn - Director


The Kitchen Station (Hillington) Ltd (Registered number: SC444856)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

The Kitchen Station (Hillington) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible asset
Computer software depreciation - 15% reducing balance

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The Kitchen Station (Hillington) Ltd (Registered number: SC444856)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 April 2022
and 31 March 2023 15,011
AMORTISATION
At 1 April 2022 10,014
Amortisation for year 750
At 31 March 2023 10,764
NET BOOK VALUE
At 31 March 2023 4,247
At 31 March 2022 4,997

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 25,911 13,137 19,389 58,437
DEPRECIATION
At 1 April 2022 17,470 7,479 11,671 36,620
Charge for year 1,266 1,415 1,158 3,839
At 31 March 2023 18,736 8,894 12,829 40,459
NET BOOK VALUE
At 31 March 2023 7,175 4,243 6,560 17,978
At 31 March 2022 8,441 5,658 7,718 21,817

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Prepayments 10,000 10,000

The Kitchen Station (Hillington) Ltd (Registered number: SC444856)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 10,000 8,965
Tax 17,554 16,395
Social security and other taxes 650 5,975
VAT 24,535 17,277
Directors' current accounts 566 566
Accrued expenses 6,316 7,333
59,621 56,511

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans - 1-2 years 10,000 8,965
Bank loans - 2-5 years 11,667 23,737
21,667 32,702

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary 1 100 100