Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30No description of principal activity2022-12-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12332942 2022-12-01 2023-11-30 12332942 2021-12-01 2022-11-30 12332942 2023-11-30 12332942 2022-11-30 12332942 c:Director1 2022-12-01 2023-11-30 12332942 d:FreeholdInvestmentProperty 2023-11-30 12332942 d:FreeholdInvestmentProperty 2022-11-30 12332942 d:CurrentFinancialInstruments 2023-11-30 12332942 d:CurrentFinancialInstruments 2022-11-30 12332942 d:Non-currentFinancialInstruments 2023-11-30 12332942 d:Non-currentFinancialInstruments 2022-11-30 12332942 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12332942 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 12332942 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 12332942 d:Non-currentFinancialInstruments d:AfterOneYear 2022-11-30 12332942 d:ShareCapital 2023-11-30 12332942 d:ShareCapital 2022-11-30 12332942 d:RetainedEarningsAccumulatedLosses 2023-11-30 12332942 d:RetainedEarningsAccumulatedLosses 2022-11-30 12332942 c:FRS102 2022-12-01 2023-11-30 12332942 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12332942 c:FullAccounts 2022-12-01 2023-11-30 12332942 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12332942 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Company registration number: 12332942







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2023


KITCHEN ERGONOMICS HOLDINGS LIMITED






































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KITCHEN ERGONOMICS HOLDINGS LIMITED
REGISTERED NUMBER:12332942



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investment property
 4 
500,000
500,000

  
500,000
500,000

Current assets
  

Debtors: amounts falling due after more than one year
 5 
30,000
-

Debtors: amounts falling due within one year
 5 
3,112
3,112

Cash at bank and in hand
  
44,706
65,298

  
77,818
68,410

Creditors: amounts falling due within one year
 6 
(51,066)
(18,248)

Net current assets
  
 
 
26,752
 
 
50,162

Total assets less current liabilities
  
526,752
550,162

Creditors: amounts falling due after more than one year
 7 
(108,233)
(147,263)

  

Net assets
  
418,519
402,899


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
418,469
402,849

  
418,519
402,899


Page 1

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
REGISTERED NUMBER:12332942


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 October 2024.




A J Ward
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Kitchen Ergonomics Limited is a private company, limited by shares, registered in England and Wales. 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees



The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Investment property


Freehold investment property

£



Valuation


At 1 December 2022
500,000



At 30 November 2023
500,000

The 2023 valuations were made by the directors, on an open market value for existing use basis.








5.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by group undertakings
30,000
-

30,000
-


2023
2022
£
£

Due within one year

Other debtors
3,112
3,112

3,112
3,112


Page 5

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
13,702
13,702

Corporation tax
3,664
4,046

Accruals and deferred income
33,700
500

51,066
18,248


The following liabilities were secured:

2023
2022
£
£



Bank loans
13,702
13,702

13,702
13,702

Details of security provided:

Bank loans are secured by way of fixed and floating charge.


7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
108,233
114,263

Amounts owed to group undertakings
-
33,000

108,233
147,263


The following liabilities were secured:

2023
2022
£
£



Bank loans
108,233
114,263

108,233
114,263

Details of security provided:

Bank loans are secured by way of fixed and floating charge.

Page 6

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

8.


Transactions with directors

At the balance sheet date the directors owed £3,112 (2022: £3,112) to the company. The balance can be found within debtors due within one year. The maximum balance outstanding in the year was £3,112. No interest is being charged on this loan and the balance is being repaid after the year end.

 
Page 7