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Registration number: 06335953

Custom Made Kitchens Holdings Limited

Unaudited Financial Statements

for the Year Ended 31 August 2024

 

Custom Made Kitchens Holdings Limited

(Registration number: 06335953)

Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

-

1,256,000

Investments

4

800

800

 

800

1,256,800

Current assets

 

Debtors

5

119,306

-

Creditors: Amounts falling due within one year

6

(92,264)

(321,418)

Net current assets/(liabilities)

 

27,042

(321,418)

Net assets

 

27,842

935,382

Capital and reserves

 

Called up share capital

375

375

Retained earnings

27,467

935,007

Shareholders' funds

 

27,842

935,382

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 24 April 2025 and signed on its behalf by:
 

.........................................

P Turner

Director

 

Custom Made Kitchens Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

Accounting policies

Statutory information

Custom Made Kitchens Holdings Limited is a private company, limited by shares, domiciled in England and Wales, company number 06335953. The registered office is at Coulman Road Industrial Estate, Thorne, Doncaster, DN8 5JU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Freehold property

2% straight line

 

Custom Made Kitchens Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

1

Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

 

Custom Made Kitchens Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

3

Tangible assets

Land and buildings
£

Total
£

Cost

At 1 September 2023

1,560,000

1,560,000

Additions

430,914

430,914

Disposals

(1,990,914)

(1,990,914)

At 31 August 2024

-

-

Depreciation

At 1 September 2023

304,000

304,000

Eliminated on disposal

(304,000)

(304,000)

At 31 August 2024

-

-

Carrying amount

At 31 August 2024

-

-

At 31 August 2023

1,256,000

1,256,000

Included within the net book value of land and buildings above is £Nil (2023 - £1,256,000) in respect of freehold land and buildings.
 

4

Investments

2024
£

2023
£

Investments in subsidiaries

800

800

Subsidiaries

£

Cost or valuation

At 1 September 2023

800

Provision

Carrying amount

At 31 August 2024

800

At 31 August 2023

800

 

Custom Made Kitchens Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

4

Investments (continued)

5

Debtors

2024
£

2023
£

Amounts owed by group undertakings

119,306

-

 

119,306

-

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Amounts owed to group undertakings

-

282,143

Taxation and social security

85,259

32,270

Other creditors

7,005

7,005

92,264

321,418