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Company Registration No. 04027289 (England and Wales)
Chipping Sodbury Kitchens Limited Unaudited accounts for the year ended 30 April 2025
Chipping Sodbury Kitchens Limited Unaudited accounts Contents
Page
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Chipping Sodbury Kitchens Limited Company Information for the year ended 30 April 2025
Director
L R Holloway
Company Number
04027289 (England and Wales)
Registered Office
400 GLOUCESTER ROAD HORFIELD BRISTOL AVON BS7 8TR
Accountants
Evans Entwistle Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Chipping Sodbury Kitchens Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Chipping Sodbury Kitchens Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL 13 June 2025
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Chipping Sodbury Kitchens Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
220,121 
221,481 
Current assets
Debtors
79,174 
19,393 
Cash at bank and in hand
176,146 
110,739 
255,320 
130,132 
Creditors: amounts falling due within one year
(112,050)
(56,578)
Net current assets
143,270 
73,554 
Total assets less current liabilities
363,391 
295,035 
Creditors: amounts falling due after more than one year
(7,279)
(17,873)
Provisions for liabilities
Deferred tax
- 
(259)
Net assets
356,112 
276,903 
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
356,010 
276,801 
Shareholders' funds
356,112 
276,903 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 June 2025 and were signed on its behalf by
L R Holloway Director Company Registration No. 04027289
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Chipping Sodbury Kitchens Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Chipping Sodbury Kitchens Limited is a private company, limited by shares, registered in England and Wales, registration number 04027289. The registered office is 400 GLOUCESTER ROAD, HORFIELD, BRISTOL, AVON, BS7 8TR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Motor vehicles
4 years straight line
Fixtures & fittings
5 years straight line
Computer equipment
4 years straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Chipping Sodbury Kitchens Limited Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 May 2024
220,121 
20,207 
78,554 
43,231 
16,306 
378,419 
At 30 April 2025
220,121 
20,207 
78,554 
43,231 
16,306 
378,419 
Depreciation
At 1 May 2024
- 
20,207 
78,554 
43,231 
14,946 
156,938 
Charge for the year
- 
- 
- 
- 
1,360 
1,360 
At 30 April 2025
- 
20,207 
78,554 
43,231 
16,306 
158,298 
Net book value
At 30 April 2025
220,121 
- 
- 
- 
- 
220,121 
At 30 April 2024
220,121 
- 
- 
- 
1,360 
221,481 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
72,410 
13,998 
Accrued income and prepayments
4,795 
4,795 
Other debtors
1,969 
600 
79,174 
19,393 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
13,217 
22,863 
VAT
16,289 
1,557 
Trade creditors
6,951 
3,401 
Taxes and social security
31,684 
2,385 
Accruals
2,700 
2,785 
Deferred income
41,209 
23,587 
112,050 
56,578 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,584 
11,785 
Loans from directors
5,695 
6,088 
7,279 
17,873 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102 
102 
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Chipping Sodbury Kitchens Limited Notes to the Accounts for the year ended 30 April 2025
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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