Kitchen Trade Centre (Eot) Limited 15474421 false 2024-02-08 2025-01-31 2025-01-31 The principal activity of the company is that of an employee owned trust Digita Accounts Production Advanced 6.30.9574.0 true false true 15474421 2024-02-08 2025-01-31 15474421 2025-01-31 15474421 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 15474421 core:Non-currentFinancialInstruments 2025-01-31 15474421 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-01-31 15474421 bus:SmallEntities 2024-02-08 2025-01-31 15474421 bus:AuditExemptWithAccountantsReport 2024-02-08 2025-01-31 15474421 bus:FilletedAccounts 2024-02-08 2025-01-31 15474421 bus:SmallCompaniesRegimeForAccounts 2024-02-08 2025-01-31 15474421 bus:RegisteredOffice 2024-02-08 2025-01-31 15474421 bus:Director1 2024-02-08 2025-01-31 15474421 bus:CompanyLimitedByGuarantee 2024-02-08 2025-01-31 15474421 core:Subsidiary1 2024-02-08 2025-01-31 15474421 core:Subsidiary1 1 2024-02-08 2025-01-31 15474421 core:Subsidiary1 countries:England 2024-02-08 2025-01-31 15474421 countries:AllCountries 2024-02-08 2025-01-31 iso4217:GBP xbrli:pure

Registration number: 15474421

Kitchen Trade Centre (Eot) Limited

(A company limited by guarantee)

Unaudited Filleted Abridged Financial Statements

for the Period from 8 February 2024 to 31 January 2025

 

Kitchen Trade Centre (Eot) Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 4

 

Kitchen Trade Centre (Eot) Limited

(Registration number: 15474421)
Abridged Balance Sheet as at 31 January 2025

Note

2025
£

Fixed assets

 

Investments

4

2,663,250

Creditors: Amounts falling due within one year

(1,104,797)

Net assets

 

1,558,453

Reserves

 

Retained earnings

1,558,453

Surplus

 

1,558,453

For the financial period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 June 2025 and signed on its behalf by:
 

.........................................
Mr M F Harrison
Director

 

Kitchen Trade Centre (Eot) Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 8 February 2024 to 31 January 2025

1

General information

The company is a company limited by guarantee, incorporated in Enlgand, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
Unit 11-12
Three Point Business Park
Charles Lane
Haslingden
Lancashire
BB4 5EH

The principal place of business is:
Unit 11-12
Three Point Business Park
Charles Lane
Haslingden
Lancashire
BB4 5EH

These financial statements were authorised for issue by the Board on 30 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

Kitchen Trade Centre (Eot) Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 8 February 2024 to 31 January 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4

Investments

Total
£

Cost or valuation

Additions

2,663,250

Provision

Carrying amount

At 31 January 2025

2,663,250

2025
£

 

Kitchen Trade Centre (Eot) Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 8 February 2024 to 31 January 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2025

Subsidiary undertakings

Kitchen Trade Centre Limited

Unit 11-12
Three Point Business Park
Charles Lane
Haslingden
Lancashire
BB4 5EH

England

Ordinary

100%

Subsidiary undertakings

Kitchen Trade Centre Limited

The principal activity of Kitchen Trade Centre Limited is the supply of kitchen furniture. The profit for the financial period of Kitchen Trade Centre Limited was £300,564 and the aggregate amount of capital and reserves at the end of the period was £593,787.