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REGISTERED NUMBER: 04665295 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Elite Kitchens (Manchester) Ltd

Elite Kitchens (Manchester) Ltd (Registered number: 04665295)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Elite Kitchens (Manchester) Ltd

Company Information
for the Year Ended 28 February 2025







DIRECTORS: C O'Brien
Mrs D O'Brien





SECRETARY:





REGISTERED OFFICE: 285 East Lancashire Road
Swinton
Greater Manchester
M27 0BE





REGISTERED NUMBER: 04665295 (England and Wales)





ACCOUNTANTS: C J Roberts & Partners Limited
160 Elliott Street
Tyldesley
Lancashire
M29 8DS

Elite Kitchens (Manchester) Ltd (Registered number: 04665295)

Balance Sheet
28 February 2025

28.2.25 28.2.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 255,242 258,161
Investments 5 495,010 -
750,252 258,161

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 6 37,900 372,165
Cash at bank and in hand 179,878 392,748
221,778 768,913
CREDITORS
Amounts falling due within one year 7 176,363 114,517
NET CURRENT ASSETS 45,415 654,396
TOTAL ASSETS LESS CURRENT
LIABILITIES

795,667

912,557

CREDITORS
Amounts falling due after more than one
year

8

-

(10,878

)

PROVISIONS FOR LIABILITIES (20,287 ) (26,761 )
NET ASSETS 775,380 874,918

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 775,379 874,917
SHAREHOLDERS' FUNDS 775,380 874,918

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

Elite Kitchens (Manchester) Ltd (Registered number: 04665295)

Balance Sheet - continued
28 February 2025


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 25 July 2025 and were signed on its behalf by:





Mrs D O'Brien - Director


Elite Kitchens (Manchester) Ltd (Registered number: 04665295)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Elite Kitchens (Manchester) Ltd 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.

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.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% 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.

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 5 (2024 - 6 ) .

Elite Kitchens (Manchester) Ltd (Registered number: 04665295)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 29 February 2024 205,815 296,271 502,086
Additions - 48,771 48,771
Disposals - (29,028 ) (29,028 )
At 28 February 2025 205,815 316,014 521,829
DEPRECIATION
At 29 February 2024 65,857 178,068 243,925
Charge for year 8,232 34,274 42,506
Eliminated on disposal - (19,844 ) (19,844 )
At 28 February 2025 74,089 192,498 266,587
NET BOOK VALUE
At 28 February 2025 131,726 123,516 255,242
At 28 February 2024 139,958 118,203 258,161

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 495,010
At 28 February 2025 495,010
NET BOOK VALUE
At 28 February 2025 495,010

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Trade debtors 8,533 11,957
Other debtors 29,367 360,208
37,900 372,165

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 28.2.24
£    £   
Bank loans and overdrafts - 10,099
Trade creditors 35,397 28,124
Taxation and social security 137,496 49,493
Other creditors 3,470 26,801
176,363 114,517

Elite Kitchens (Manchester) Ltd (Registered number: 04665295)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
28.2.25 28.2.24
£    £   
Bank loans - 10,878

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 28 February 2024:

28.2.25 28.2.24
£    £   
P S O'Brien
Balance outstanding at start of year (92 ) (26,314 )
Amounts advanced 29,459 26,222
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,367 (92 )

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs D O'Brien.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Elite Kitchens (Manchester) Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elite Kitchens (Manchester) Ltd for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Elite Kitchens (Manchester) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Elite Kitchens (Manchester) Ltd and state those matters that we have agreed to state to the Board of Directors of Elite Kitchens (Manchester) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Elite Kitchens (Manchester) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Elite Kitchens (Manchester) Ltd. You consider that Elite Kitchens (Manchester) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Elite Kitchens (Manchester) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






C J Roberts & Partners Limited
160 Elliott Street
Tyldesley
Lancashire
M29 8DS


25 July 2025