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REGISTERED NUMBER: SC712543 (Scotland)















Financial Statements for the Year Ended 31 December 2023

for

C & M Kitchen Engineers Limited

C & M Kitchen Engineers Limited (Registered number: SC712543)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & M Kitchen Engineers Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: J Marks
Mrs S Marks





REGISTERED OFFICE: 58 Snipe Street
Ellon
AB41 9FW





REGISTERED NUMBER: SC712543 (Scotland)





ACCOUNTANTS: J M Taylor
5 Rubislaw Terrace
ABERDEEN
AB10 1XE

C & M Kitchen Engineers Limited (Registered number: SC712543)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,130 13,409
Investments 5 - 804,015
33,130 817,424

CURRENT ASSETS
Stocks - 5,115
Debtors 6 135,764 139,551
Cash at bank and in hand 186,288 112,387
322,052 257,053
CREDITORS
Amounts falling due within one year 7 196,687 140,885
NET CURRENT ASSETS 125,365 116,168
TOTAL ASSETS LESS CURRENT
LIABILITIES

158,495

933,592

CREDITORS
Amounts falling due after more than one
year

8

116,574

200,000
NET ASSETS 41,921 733,592

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 41,821 733,492
41,921 733,592

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

C & M Kitchen Engineers Limited (Registered number: SC712543)

Balance Sheet - continued
31 December 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 8 April 2024 and were signed on its behalf by:





J Marks - Director


C & M Kitchen Engineers Limited (Registered number: SC712543)

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

1. STATUTORY INFORMATION

C & M Kitchen Engineers Limited 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.

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 as modified by the revaluation of certain assets.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Investments in subsidiaries
Investments in subsidiaries, associates and jointly controlled entities and initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairments at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in the profit and loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

C & M Kitchen Engineers Limited (Registered number: SC712543)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 16,906
Additions 26,079
At 31 December 2023 42,985
DEPRECIATION
At 1 January 2023 3,497
Charge for year 6,358
At 31 December 2023 9,855
NET BOOK VALUE
At 31 December 2023 33,130
At 31 December 2022 13,409

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST OR VALUATION
At 1 January 2023 804,015
Impairments (804,015 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 804,015

The value of the the investment in C & M Kitchen Engineering Limited is nil due to the fact the company had stopped trading and was dissolved at Companies House on 1st August 2023.

C & M Kitchen Engineers Limited (Registered number: SC712543)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 135,664 109,232
Amounts owed by group undertakings - 28,534
Other debtors 100 1,785
135,764 139,551

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 5,850 -
Trade creditors 74,730 46,366
Amounts owed to group undertakings 35,947 -
Taxation and social security 74,850 85,232
Other creditors 5,310 9,287
196,687 140,885

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 16,574 -
Other creditors 100,000 200,000
116,574 200,000