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Registered number: 04763571
Kitchen Installations (North West) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04763571
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 85,443 86,199
85,443 86,199
CURRENT ASSETS
Stocks 6 165,211 183,309
Debtors 7 73,563 37,033
Cash at bank and in hand 183,125 198,652
421,899 418,994
Creditors: Amounts Falling Due Within One Year 8 (238,333 ) (260,398 )
NET CURRENT ASSETS (LIABILITIES) 183,566 158,596
TOTAL ASSETS LESS CURRENT LIABILITIES 269,009 244,795
Creditors: Amounts Falling Due After More Than One Year 9 (13,478 ) (14,841 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,076 ) (16,377 )
NET ASSETS 236,455 213,577
CAPITAL AND RESERVES
Called up share capital 11 1,002 1,002
Profit and Loss Account 235,453 212,575
SHAREHOLDERS' FUNDS 236,455 213,577
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Mark Butler
Director
02/10/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kitchen Installations (North West) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04763571 . The registered office is Unit 3 Low Mills, Mill Lane, Lower Bentham, Lancaster, Lancashire, LA2 7FL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 4% Straight line
Plant & Machinery 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 33% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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Page 4
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 12)
13 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 30,000
As at 30 June 2024 30,000
Amortisation
As at 1 July 2023 30,000
As at 30 June 2024 30,000
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
Page 4
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2023 15,538 10,394 167,951 8,322
Additions - 5,350 15,995 -
Disposals - (650 ) - -
As at 30 June 2024 15,538 15,094 183,946 8,322
Depreciation
As at 1 July 2023 11,260 4,561 96,600 5,546
Provided during the period 622 1,608 17,837 417
Disposals - (181 ) - -
As at 30 June 2024 11,882 5,988 114,437 5,963
Net Book Value
As at 30 June 2024 3,656 9,106 69,509 2,359
As at 1 July 2023 4,278 5,833 71,351 2,776
Computer Equipment Total
£ £
Cost
As at 1 July 2023 28,506 230,711
Additions 230 21,575
Disposals - (650 )
As at 30 June 2024 28,736 251,636
Depreciation
As at 1 July 2023 26,545 144,512
Provided during the period 1,378 21,862
Disposals - (181 )
As at 30 June 2024 27,923 166,193
Net Book Value
As at 30 June 2024 813 85,443
As at 1 July 2023 1,961 86,199
Page 5
Page 6
6. Stocks
2024 2023
£ £
Stock 165,211 183,309
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 70,021 32,878
Other debtors 3,542 4,155
73,563 37,033
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,663 4,411
Trade creditors 56,404 85,190
Bank loans and overdrafts 4,700 4,700
Other creditors 123,890 95,584
Taxation and social security 46,676 70,513
238,333 260,398
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,170 5,833
Bank loans 4,308 9,008
13,478 14,841
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,663 4,411
Later than one year and not later than five years 9,170 5,833
15,833 10,244
15,833 10,244
Page 6
Page 7
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,002 1,002
Page 7