IRIS Accounts Production v25.1.0.734 04905558 director 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049055582023-09-30049055582024-09-30049055582023-10-012024-09-30049055582022-09-30049055582022-10-012023-09-30049055582023-09-3004905558ns15:EnglandWales2023-10-012024-09-3004905558ns14:PoundSterling2023-10-012024-09-3004905558ns10:Director12023-10-012024-09-3004905558ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3004905558ns10:SmallEntities2023-10-012024-09-3004905558ns10:AuditExemptWithAccountantsReport2023-10-012024-09-3004905558ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3004905558ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3004905558ns10:FullAccounts2023-10-012024-09-300490555812023-10-012024-09-3004905558ns10:CompanySecretary12023-10-012024-09-3004905558ns10:RegisteredOffice2023-10-012024-09-3004905558ns5:CurrentFinancialInstruments2024-09-3004905558ns5:CurrentFinancialInstruments2023-09-3004905558ns5:Non-currentFinancialInstruments2024-09-3004905558ns5:Non-currentFinancialInstruments2023-09-3004905558ns5:ShareCapital2024-09-3004905558ns5:ShareCapital2023-09-3004905558ns5:RetainedEarningsAccumulatedLosses2024-09-3004905558ns5:RetainedEarningsAccumulatedLosses2023-09-3004905558ns5:NetGoodwill2023-10-012024-09-3004905558ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3004905558ns5:PlantMachinery2023-10-012024-09-3004905558ns5:ComputerEquipment2023-10-012024-09-3004905558ns5:NetGoodwill2023-09-3004905558ns5:NetGoodwill2024-09-3004905558ns5:NetGoodwill2023-09-3004905558ns5:PlantMachinery2023-09-3004905558ns5:ComputerEquipment2023-09-3004905558ns5:PlantMachinery2024-09-3004905558ns5:ComputerEquipment2024-09-3004905558ns5:PlantMachinery2023-09-3004905558ns5:ComputerEquipment2023-09-3004905558ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3004905558ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3004905558ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-09-3004905558ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-09-3004905558ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-09-3004905558ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-30
REGISTERED NUMBER: 04905558 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

RICHARD BRETT KITCHENS LIMITED

RICHARD BRETT KITCHENS LIMITED (REGISTERED NUMBER: 04905558)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

RICHARD BRETT KITCHENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: R I Brett





SECRETARY: L Brett





REGISTERED OFFICE: 28 Wilton Road
Bexhill-on-Sea
East Sussex
TN40 1EZ





REGISTERED NUMBER: 04905558 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ

RICHARD BRETT KITCHENS LIMITED (REGISTERED NUMBER: 04905558)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,475 8,358
7,475 8,358

CURRENT ASSETS
Stocks 6 1,150 1,150
Debtors 7 169,709 175,469
Cash at bank 15,374 7,494
186,233 184,113
CREDITORS
Amounts falling due within one year 8 128,337 126,615
NET CURRENT ASSETS 57,896 57,498
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,371

65,856

CREDITORS
Amounts falling due after more than one
year

9

(26,336

)

(30,908

)

PROVISIONS FOR LIABILITIES (1,869 ) (2,090 )
NET ASSETS 37,166 32,858

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 36,166 31,858
SHAREHOLDERS' FUNDS 37,166 32,858

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

RICHARD BRETT KITCHENS LIMITED (REGISTERED NUMBER: 04905558)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 May 2025 and were signed by:





R I Brett - Director


RICHARD BRETT KITCHENS LIMITED (REGISTERED NUMBER: 04905558)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Richard Brett Kitchens 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements. The directors have paid particular attention to likely cashflow requirements and the future availability of adequate cashflow to the company.

On the basis of this consideration, the directors are confident that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax. Turnover is recognised when the company receives the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance
Computer equipment - 33% on cost

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 Statement of Income and Retained Earnings, 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.

RICHARD BRETT KITCHENS LIMITED (REGISTERED NUMBER: 04905558)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 35,000
AMORTISATION
At 1 October 2023
and 30 September 2024 35,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2023 36,827 1,789 38,616
Additions - 563 563
At 30 September 2024 36,827 2,352 39,179
DEPRECIATION
At 1 October 2023 28,476 1,782 30,258
Charge for year 1,253 193 1,446
At 30 September 2024 29,729 1,975 31,704
NET BOOK VALUE
At 30 September 2024 7,098 377 7,475
At 30 September 2023 8,351 7 8,358

6. STOCKS
30.9.24 30.9.23
£    £   
Stocks 1,150 1,150

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 169,687 175,469
VAT 22 -
169,709 175,469

RICHARD BRETT KITCHENS LIMITED (REGISTERED NUMBER: 04905558)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 5,570 6,568
Tax 3,675 7,116
Social security and other taxes 1,280 1,869
VAT - 6,488
Other creditors 2,513 -
Directors' current accounts 113,875 103,273
Accrued expenses 1,424 1,301
128,337 126,615

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 5,570 6,568
Bank loans - 2-5 years 20,766 24,340
26,336 30,908

10. RELATED PARTY DISCLOSURES

As at the balance sheet date the company owed the director, Mr R Brett £113,875. There are no terms attached and the loan is repayable on demand.

Included in other debtors is an amount of £152,371 owed from Richard and Lisa Brett Properties Limited. Mr R Brett is a director of Richard and Lisa Brett Properties Limited.

ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
RICHARD BRETT KITCHENS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Richard Brett Kitchens Limited for the year ended 30 September 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Richard Brett Kitchens Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Richard Brett Kitchens Limited and state those matters that we have agreed to state to the director of Richard Brett Kitchens Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Richard Brett Kitchens Limited and its director for our work or for this report.

It is your duty to ensure that Richard Brett Kitchens Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Richard Brett Kitchens Limited. You consider that Richard Brett Kitchens Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Richard Brett Kitchens Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ


1 May 2025