Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-3042023-10-01falseNo description of principal activity4truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04237183 2023-10-01 2024-09-30 04237183 2024-09-30 04237183 2022-10-01 2023-09-30 04237183 2023-09-30 04237183 c:CompanySecretary1 2023-10-01 2024-09-30 04237183 c:Director1 2023-10-01 2024-09-30 04237183 c:RegisteredOffice 2023-10-01 2024-09-30 04237183 c:Agent1 2023-10-01 2024-09-30 04237183 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 04237183 d:Buildings d:ShortLeaseholdAssets 2024-09-30 04237183 d:Buildings d:ShortLeaseholdAssets 2023-09-30 04237183 d:PlantMachinery 2023-10-01 2024-09-30 04237183 d:PlantMachinery 2024-09-30 04237183 d:PlantMachinery 2023-09-30 04237183 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04237183 d:MotorVehicles 2023-10-01 2024-09-30 04237183 d:MotorVehicles 2024-09-30 04237183 d:MotorVehicles 2023-09-30 04237183 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04237183 d:FurnitureFittings 2023-10-01 2024-09-30 04237183 d:FurnitureFittings 2024-09-30 04237183 d:FurnitureFittings 2023-09-30 04237183 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04237183 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 04237183 d:Goodwill 2024-09-30 04237183 d:Goodwill 2023-09-30 04237183 d:CurrentFinancialInstruments 2024-09-30 04237183 d:CurrentFinancialInstruments 2023-09-30 04237183 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 04237183 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 04237183 d:ShareCapital 2024-09-30 04237183 d:ShareCapital 2023-09-30 04237183 d:RetainedEarningsAccumulatedLosses 2024-09-30 04237183 d:RetainedEarningsAccumulatedLosses 2023-09-30 04237183 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-09-30 04237183 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-09-30 04237183 c:FRS102 2023-10-01 2024-09-30 04237183 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04237183 c:FullAccounts 2023-10-01 2024-09-30 04237183 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04237183 d:WithinOneYear 2024-09-30 04237183 d:WithinOneYear 2023-09-30 04237183 d:BetweenOneFiveYears 2024-09-30 04237183 d:BetweenOneFiveYears 2023-09-30 04237183 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 04237183







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


KITCHENCRAFT (SURREY) LIMITED






































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KITCHENCRAFT (SURREY) LIMITED
 


 
COMPANY INFORMATION


Director
A. M. Stevenson 




Company secretary
A. L. Stevenson



Registered number
04237183



Registered office
The White Cottage
99 Brighton Road

Surbiton

Surrey

KT6 5NF




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG




Bankers
Lloyds Bank Plc
83 Clarence Street

Kingston upon Thames

Surrey

KT1 1RE





 


KITCHENCRAFT (SURREY) LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7


 


KITCHENCRAFT (SURREY) LIMITED
REGISTERED NUMBER:04237183



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
-

Tangible assets
 5 
12,267
14,761

  
12,267
14,761

Current assets
  

Stocks
  
4,699
4,388

Debtors: amounts falling due within one year
 6 
27,106
25,058

Cash at bank and in hand
  
161,414
164,978

  
193,219
194,424

Creditors: amounts falling due within one year
 7 
(151,813)
(159,793)

Net current assets
  
 
 
41,406
 
 
34,631

Total assets less current liabilities
  
53,673
49,392

  

Net assets
  
53,673
49,392


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
53,573
49,292

  
53,673
49,392


Page 1

 


KITCHENCRAFT (SURREY) LIMITED
REGISTERED NUMBER:04237183


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
A. M. Stevenson
Director

Date: 15 June 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


KITCHENCRAFT (SURREY) LIMITED
 


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

1.


General information

Kitchencraft (Surrey) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current 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 income.

Page 3

 


KITCHENCRAFT (SURREY) LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold property improvements
-
20%
straight-line method
Plant and machinery
-
20%
straight-line method
Motor vehicles
-
25%
straight-line method
Fixtures and fittings
-
20%
straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financialassets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loansto related parties and investments in non-puttable ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 -4).

Page 4

 


KITCHENCRAFT (SURREY) LIMITED
 


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

4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
230,379



At 30 September 2024

230,379



Amortisation


At 1 October 2023
230,379



At 30 September 2024

230,379



Net book value



At 30 September 2024
-



At 30 September 2023
-



Page 5

 


KITCHENCRAFT (SURREY) LIMITED
 


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

5.


Tangible fixed assets





Leasehold Property Improvements
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
33,790
4,680
14,189
108,573
161,232


Additions
-
-
-
1,439
1,439



At 30 September 2024

33,790
4,680
14,189
110,012
162,671



Depreciation


At 1 October 2023
33,790
4,680
-
108,001
146,471


Charge for the year on owned assets
-
-
3,547
386
3,933



At 30 September 2024

33,790
4,680
3,547
108,387
150,404



Net book value



At 30 September 2024
-
-
10,642
1,625
12,267



At 30 September 2023
-
-
14,189
572
14,761


6.


Debtors

2024
2023
£
£


Trade debtors
12,508
4,542

Other debtors
6,250
6,250

Prepayments and accrued income
8,348
14,266

27,106
25,058


Page 6

 


KITCHENCRAFT (SURREY) LIMITED
 


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

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
42,495
38,278

Corporation tax
11,784
9,439

Other taxation and social security
23,242
25,719

Other creditors
40,646
48,151

Accruals and deferred income
33,646
38,206

151,813
159,793



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
161,414
161,414




Financial assets measured at fair value through profit or loss comprise...


9.


Commitments under operating leases

At 30 September 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
25,000
25,313

Later than 1 year and not later than 5 years
14,563
37,500

39,563
62,813

 
Page 7