2024-01-012024-12-312024-12-31false14650296KUTCHENHAUS JN LIMITED2025-06-17falseiso4217:GBPxbrli:pure146502962024-01-01146502962024-12-31146502962024-01-012024-12-31146502962023-02-08146502962023-12-31146502962023-02-082023-12-3114650296bus:SmallEntities2024-01-012024-12-3114650296bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3114650296bus:FullAccounts2024-01-012024-12-3114650296bus:PrivateLimitedCompanyLtd2024-01-012024-12-3114650296core:WithinOneYear2024-12-3114650296core:AfterOneYear2024-12-3114650296core:WithinOneYear2023-12-3114650296core:AfterOneYear2023-12-311465029612024-01-012024-12-3114650296core:ShareCapital2024-12-3114650296core:SharePremium2024-12-3114650296core:RevaluationReserve2024-12-3114650296core:OtherReservesSubtotal2024-12-3114650296core:RetainedEarningsAccumulatedLosses2024-12-3114650296core:ShareCapital2023-12-3114650296core:SharePremium2023-12-3114650296core:RevaluationReserve2023-12-3114650296core:OtherReservesSubtotal2023-12-3114650296core:RetainedEarningsAccumulatedLosses2023-12-3114650296core:LandBuildings2024-12-3114650296core:PlantMachinery2024-12-3114650296core:Vehicles2024-12-3114650296core:FurnitureFittings2024-12-3114650296core:OfficeEquipment2024-12-3114650296core:NetGoodwill2024-12-3114650296core:IntangibleAssetsOtherThanGoodwill2024-12-3114650296core:ListedExchangeTraded2024-12-3114650296core:UnlistedNon-exchangeTraded2024-12-3114650296core:LandBuildings2023-12-3114650296core:PlantMachinery2023-12-3114650296core:Vehicles2023-12-3114650296core:FurnitureFittings2023-12-3114650296core:OfficeEquipment2023-12-3114650296core:NetGoodwill2023-12-3114650296core:IntangibleAssetsOtherThanGoodwill2023-12-3114650296core:ListedExchangeTraded2023-12-3114650296core:UnlistedNon-exchangeTraded2023-12-3114650296core:LandBuildings2024-01-012024-12-3114650296core:PlantMachinery2024-01-012024-12-3114650296core:Vehicles2024-01-012024-12-3114650296core:FurnitureFittings2024-01-012024-12-3114650296core:OfficeEquipment2024-01-012024-12-3114650296core:NetGoodwill2024-01-012024-12-3114650296core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3114650296core:ListedExchangeTraded2024-01-012024-12-3114650296core:UnlistedNon-exchangeTraded2024-01-012024-12-3114650296core:MoreThanFiveYears2024-01-012024-12-3114650296core:Non-currentFinancialInstruments2024-12-3114650296core:Non-currentFinancialInstruments2023-12-3114650296dpl:CostSales2024-01-012024-12-3114650296dpl:DistributionCosts2024-01-012024-12-3114650296core:LandBuildings2024-01-012024-12-3114650296core:PlantMachinery2024-01-012024-12-3114650296core:Vehicles2024-01-012024-12-3114650296core:FurnitureFittings2024-01-012024-12-3114650296core:OfficeEquipment2024-01-012024-12-3114650296dpl:AdministrativeExpenses2024-01-012024-12-3114650296core:NetGoodwill2024-01-012024-12-3114650296core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3114650296dpl:GroupUndertakings2024-01-012024-12-3114650296dpl:ParticipatingInterests2024-01-012024-12-3114650296dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3114650296core:ListedExchangeTraded2024-01-012024-12-3114650296dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3114650296core:UnlistedNon-exchangeTraded2024-01-012024-12-3114650296dpl:CostSales2023-02-082023-12-3114650296dpl:DistributionCosts2023-02-082023-12-3114650296core:LandBuildings2023-02-082023-12-3114650296core:PlantMachinery2023-02-082023-12-3114650296core:Vehicles2023-02-082023-12-3114650296core:FurnitureFittings2023-02-082023-12-3114650296core:OfficeEquipment2023-02-082023-12-3114650296dpl:AdministrativeExpenses2023-02-082023-12-3114650296core:NetGoodwill2023-02-082023-12-3114650296core:IntangibleAssetsOtherThanGoodwill2023-02-082023-12-3114650296dpl:GroupUndertakings2023-02-082023-12-3114650296dpl:ParticipatingInterests2023-02-082023-12-3114650296dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-082023-12-3114650296core:ListedExchangeTraded2023-02-082023-12-3114650296dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-082023-12-3114650296core:UnlistedNon-exchangeTraded2023-02-082023-12-3114650296core:NetGoodwill2024-12-3114650296core:IntangibleAssetsOtherThanGoodwill2024-12-3114650296core:LandBuildings2024-12-3114650296core:PlantMachinery2024-12-3114650296core:Vehicles2024-12-3114650296core:FurnitureFittings2024-12-3114650296core:OfficeEquipment2024-12-3114650296core:AfterOneYear2024-12-3114650296core:WithinOneYear2024-12-3114650296core:ListedExchangeTraded2024-12-3114650296core:UnlistedNon-exchangeTraded2024-12-3114650296core:ShareCapital2024-12-3114650296core:SharePremium2024-12-3114650296core:RevaluationReserve2024-12-3114650296core:OtherReservesSubtotal2024-12-3114650296core:RetainedEarningsAccumulatedLosses2024-12-3114650296core:NetGoodwill2023-12-3114650296core:IntangibleAssetsOtherThanGoodwill2023-12-3114650296core:LandBuildings2023-12-3114650296core:PlantMachinery2023-12-3114650296core:Vehicles2023-12-3114650296core:FurnitureFittings2023-12-3114650296core:OfficeEquipment2023-12-3114650296core:AfterOneYear2023-12-3114650296core:WithinOneYear2023-12-3114650296core:ListedExchangeTraded2023-12-3114650296core:UnlistedNon-exchangeTraded2023-12-3114650296core:ShareCapital2023-12-3114650296core:SharePremium2023-12-3114650296core:RevaluationReserve2023-12-3114650296core:OtherReservesSubtotal2023-12-3114650296core:RetainedEarningsAccumulatedLosses2023-12-3114650296core:NetGoodwill2023-02-0814650296core:IntangibleAssetsOtherThanGoodwill2023-02-0814650296core:LandBuildings2023-02-0814650296core:PlantMachinery2023-02-0814650296core:Vehicles2023-02-0814650296core:FurnitureFittings2023-02-0814650296core:OfficeEquipment2023-02-0814650296core:AfterOneYear2023-02-0814650296core:WithinOneYear2023-02-0814650296core:ListedExchangeTraded2023-02-0814650296core:UnlistedNon-exchangeTraded2023-02-0814650296core:ShareCapital2023-02-0814650296core:SharePremium2023-02-0814650296core:RevaluationReserve2023-02-0814650296core:OtherReservesSubtotal2023-02-0814650296core:RetainedEarningsAccumulatedLosses2023-02-0814650296core:AfterOneYear2024-01-012024-12-3114650296core:WithinOneYear2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3114650296core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3114650296core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3114650296core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3114650296core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3114650296core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3114650296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3114650296core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3114650296core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3114650296core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3114650296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3114650296core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3114650296bus:Director12024-01-012024-12-31

KUTCHENHAUS JN LIMITED

(formerly N2 KITCHENS LIMITED)

Registered Number
14650296
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

KUTCHENHAUS JN LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

NICHOLSON, James Edward

Registered Address

Kutchenhaus Swiss Cottage
169 Finchley Road
Swiss Cottage
NW3 6LB

Registered Number

14650296 (England and Wales)
KUTCHENHAUS JN LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets356,763-
Tangible assets4569,609102,500
626,372102,500
Current assets
Debtors951,0611,192
Cash at bank and on hand83,79417,009
1,034,85518,201
Creditors amounts falling due within one year5(1,003,875)(29,070)
Net current assets (liabilities)30,980(10,869)
Total assets less current liabilities657,35291,631
Creditors amounts falling due after one year6(403,184)(160,000)
Provisions for liabilities7(142,402)-
Net assets111,766(68,369)
Capital and reserves
Share premium280,512-
Profit and loss account(168,746)(68,369)
Shareholders' funds111,766(68,369)
The financial statements were approved and authorised for issue by the Board of Directors on 17 June 2025, and are signed on its behalf by:
NICHOLSON, James Edward
Director
Registered Company No. 14650296
KUTCHENHAUS JN LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery10
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year53
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions63,07063,070
At 31 December 2463,07063,070
Amortisation and impairment
Charge for year6,3076,307
At 31 December 246,3076,307
Net book value
At 31 December 2456,76356,763
At 31 December 23--
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 24101,1607,668108,828
Additions529,63410,800540,434
At 31 December 24630,79418,468649,262
Depreciation and impairment
At 01 January 245,7975316,328
Charge for year67,3995,92673,325
At 31 December 2473,1966,45779,653
Net book value
At 31 December 24557,59812,011569,609
At 31 December 2395,3637,137102,500
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables69,87419,429
Bank borrowings and overdrafts6,4912,917
Taxation and social security168,3024,508
Other creditors-965
Accrued liabilities and deferred income759,2081,251
Total1,003,87529,070
6.Creditors: amounts due after one year

2024

2023

££
Other creditors403,184160,000
Total403,184160,000
These are unsecured interest-free family loans that are repayable in the future when the business can afford it.
7.Provisions for liabilities
The deferred tax liability set out below is expected to reverse in due course and relates to accelerated capital allowances that are expected to mature within the same period.

2024

2023

££
Net deferred tax liability (asset)142,402-
Total142,402-