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REGISTERED NUMBER: SC712543 (Scotland)















Financial Statements for the Year Ended 31 December 2024

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 2024




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 2024







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 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 59,577 33,130

CURRENT ASSETS
Debtors 5 103,214 135,764
Cash at bank 86,640 186,288
189,854 322,052
CREDITORS
Amounts falling due within one year 6 144,998 196,687
NET CURRENT ASSETS 44,856 125,365
TOTAL ASSETS LESS CURRENT
LIABILITIES

104,433

158,495

CREDITORS
Amounts falling due after more than one year 7 (87,934 ) (116,574 )

PROVISIONS FOR LIABILITIES 8 (11,320 ) -
NET ASSETS 5,179 41,921

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 5,079 41,821
SHAREHOLDERS' FUNDS 5,179 41,921

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 2024


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 12 March 2025 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 2024

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

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.

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 9 (2023 - 8 ) .

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

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 42,985
Additions 41,290
At 31 December 2024 84,275
DEPRECIATION
At 1 January 2024 9,855
Charge for year 14,843
At 31 December 2024 24,698
NET BOOK VALUE
At 31 December 2024 59,577
At 31 December 2023 33,130

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 101,959 135,664
Other debtors 1,255 100
103,214 135,764

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 13,230 5,850
Trade creditors 72,783 74,730
Amounts owed to group undertakings 35,947 35,947
Taxation and social security 17,044 74,850
Other creditors 5,994 5,310
144,998 196,687

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 37,934 16,574
Other creditors 50,000 100,000
87,934 116,574

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

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax 11,320 -

Deferred
tax
£   
Accelerated capital allowances 11,320
Balance at 31 December 2024 11,320

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100 Ordinary £1 100 100