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REGISTERED NUMBER: 10854255 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

A&J Kitchen Designs Limited

A&J Kitchen Designs Limited (Registered number: 10854255)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A&J Kitchen Designs Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Ms J M Tobitt
A L Tobitt





REGISTERED OFFICE: 1st Floor
314 Regents Park Road
Finchey
London
N3 2LT





REGISTERED NUMBER: 10854255 (England and Wales)





ACCOUNTANTS: Wolfson Associates Limited
1st Floor
314 Regents Park Road
Finchley
London
N3 2LT

A&J Kitchen Designs Limited (Registered number: 10854255)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 42,371 53,367

CURRENT ASSETS
Stocks 5 58,774 82,693
Debtors 6 43,665 32,178
Prepayments and accrued income 14,674 17,188
Cash at bank and in hand 36,757 78,276
153,870 210,335
CREDITORS
Amounts falling due within one year 7 262,078 201,819
NET CURRENT (LIABILITIES)/ASSETS (108,208 ) 8,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

(65,837

)

61,883

CREDITORS
Amounts falling due after more than one
year

8

18,333

10,623
NET (LIABILITIES)/ASSETS (84,170 ) 51,260

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (84,172 ) 51,258
(84,170 ) 51,260

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

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

A&J Kitchen Designs Limited (Registered number: 10854255)

Balance Sheet - continued
31 July 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 15 May 2025 and were signed on its behalf by:




Ms J M Tobitt - Director



A L Tobitt - Director


A&J Kitchen Designs Limited (Registered number: 10854255)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

A&J Kitchen Designs 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

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.

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.
Long leasehold - Over the period of the lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer and Office equipment - 25% on reducing balance

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 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.

A&J Kitchen Designs Limited (Registered number: 10854255)

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

2. ACCOUNTING POLICIES - continued

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 3 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 August 2023 62,166 7,479 51,704
Additions - - 837
At 31 July 2024 62,166 7,479 52,541
DEPRECIATION
At 1 August 2023 33,155 5,454 43,262
Charge for year 6,217 506 2,319
At 31 July 2024 39,372 5,960 45,581
NET BOOK VALUE
At 31 July 2024 22,794 1,519 6,960
At 31 July 2023 29,011 2,025 8,442

A&J Kitchen Designs Limited (Registered number: 10854255)

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

4. TANGIBLE FIXED ASSETS - continued

Computer
and
Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 7,359 35,482 164,190
Additions - 909 1,746
At 31 July 2024 7,359 36,391 165,936
DEPRECIATION
At 1 August 2023 5,141 23,811 110,823
Charge for year 555 3,145 12,742
At 31 July 2024 5,696 26,956 123,565
NET BOOK VALUE
At 31 July 2024 1,663 9,435 42,371
At 31 July 2023 2,218 11,671 53,367

5. STOCKS
31.7.24 31.7.23
£    £   
Stocks 58,774 82,693

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 5,000 15,800
Other debtors 14,250 16,378
Tax 24,415 -
43,665 32,178

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 20,000 47,710
Trade creditors 63,991 61,817
Tax 28,128 34,612
Social security and other taxes 2,676 6,175
VAT 17,585 18,765
Other creditors 546 723
Directors' current accounts 553 138
Accruals and deferred income 128,599 31,879
262,078 201,819

A&J Kitchen Designs Limited (Registered number: 10854255)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans - 1-2 years 18,333 10,623

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.7.24 31.7.23
£    £   
Within one year 59,375 57,850
Between one and five years 143,610 179,235
202,985 237,085

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
Ms J M Tobitt and A L Tobitt
Balance outstanding at start of year 138 15,619
Amounts advanced 13,204 (15,481 )
Amounts repaid (12,789 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 553 138