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Registered number: 9165614
Integral Kitchens Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Integral Kitchens Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Integral Kitchens Ltd
Statement of Financial Position
As At 31 August 2024
Statement of Financial Position
Registered number: 9165614

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,900 |  | 11,040
|  |  | 6,900 |  | 11,040
CURRENT ASSETS
Debtors | 5 | 9,175 |  | 7,621 |
|  | 9,175 |  | 7,621 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,496 ) |  | (11,181 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,321 ) |  | (3,560 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,421 ) |  | 7,480
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,583 ) |  | (9,167 )
NET LIABILITIES |  |  | (6,004 ) |  | (1,687 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 20 |  | 20
Income Statement |  |  | (6,024 ) |  | (1,707 )
SHAREHOLDERS' FUNDS |  |  | (6,004) |  | (1,687)

For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board

Dean Youngs Director
23 May 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Integral Kitchens Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2024
Notes to the Financial Statements
1. General Information
Integral Kitchens Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9165614 . The registered office is 20 Meadow Way, Macclesfield, Cheshire, SK10 2BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical 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. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The director will continue to support the company for the foreseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% straight line
Computer Equipment | 33.33% straight line

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
Integral Kitchens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2023 | 21,965 | 3,234 | 25,199
As at 31 August 2024 | 21,965 | 3,234 | 25,199
Depreciation
As at 1 September 2023 | 10,925 | 3,234 | 14,159
Provided during the period | 4,140 | - | 4,140
As at 31 August 2024 | 15,065 | 3,234 | 18,299
Net Book Value
As at 31 August 2024 | 6,900 | - | 6,900
As at 1 September 2023 | 11,040 | - | 11,040

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 30 |  | 30
CIS tax deducted | 9,145 |  | 7,591
| 9,175 |  | 7,621

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 130
Bank loans and overdrafts | 6,868 |  | 5,007
Corporation tax | 1,188 |  | -
Other taxes and social security | 28 |  | -
Accruals and deferred income | 1,200 |  | 804
Director's loan account | 8,212 |  | 5,240
| 17,496 |  | 11,181

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,583 |  | 9,167

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

Page 3
Page 4
Integral Kitchens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2024
9. Related Party Transactions
Dean YoungsDirector and shareholderAs at the date of the Statement of Financial Position the director was owed £8,212.

Dean Youngs

Director and shareholder

As at the date of the Statement of Financial Position the director was owed £8,212.

The balance consists of net salary declared but not drawn plus day-to-day trading expenses incurred by the director and not yet repaid. The loan is unsecured and will be repaid once the company has the available surplus funds to do so.
10. Ultimate Controlling Party
The company's ultimate controlling party is Dean Youngs by virtue of his ownership of 100% of the issued share capital in the company.
Page 4