Registered number
11948004
KITCHEN VENT TECHNICAL LTD
Report and Accounts
For The Year Ended
30 April 2025
KITCHEN VENT TECHNICAL LTD
Company Information
Directors
R.Lazell
I.Levin
J.Dixon
M.Gibbs
Accountants
RJT Accountancy Limited
4 Woodridge Avenue
Allesley Green
Coventry
CV5 7PN
Bankers
Lloyds Bank plc
73 The Parade
Leamington Spa
Warwickshire
CV32 4BB
Registered office
Units 8 & 10
Warwick House Business Park
Banbury Road
Southam
CV47 2PT
Registered number
11948004
KITCHEN VENT TECHNICAL LTD
Registered number: 11948004
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 25,166 27,921
Current assets
Stocks 65,040 64,448
Debtors 4 100,693 123,707
Cash at bank and in hand 98,387 51,618
264,120 239,773
Creditors: amounts falling due within one year 5 (62,808) (56,958)
Net current assets 201,312 182,815
Total assets less current liabilities 226,478 210,736
Creditors: amounts falling due after more than one year 6 (9,000) (19,667)
Provisions for liabilities (2,601) (2,985)
Net assets 214,877 188,084
Capital and reserves
Called up share capital 300 300
Profit and loss account 214,577 187,784
Shareholders' funds 214,877 188,084
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The director's report and profit and loss account have not been delivered to the Registrar of Companies.
I.Levin
Director
Approved by the board on 31 July 2025
KITCHEN VENT TECHNICAL LTD
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Motor Vehicles 25% on Reducing Balance
Fixtures, fittings, tools and equipment Between 2 and 3 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 7 5
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2024 42,624 12,990 55,614
Additions 7,149 - 7,149
Disposals (2,000) - (2,000)
At 30 April 2025 47,773 12,990 60,763
Depreciation
At 1 May 2024 25,257 2,436 27,693
Charge for the year 6,103 3,247 9,350
On disposals (1,446) - (1,446)
At 30 April 2025 29,914 5,683 35,597
Net book value
At 30 April 2025 17,859 7,307 25,166
At 30 April 2024 17,367 10,554 27,921
4 Debtors 2025 2024
£ £
Trade debtors 49,977 112,270
Other debtors 50,716 11,437
100,693 123,707
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 5,000 5,000
Trade creditors 29,569 32,435
Taxation and social security costs 6,366 12,769
Other creditors 21,873 6,754
62,808 56,958
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 5,667 13,667
Obligations under finance lease and hire purchase contracts 3,333 6,000
9,000 19,667
7 Controlling party
The company is not under the control of any one individual.
8 Other information
KITCHEN VENT TECHNICAL LTD is a private company limited by shares and incorporated in England. Its registered office is:
Units 8 & 10
Warwick House Business Park
Banbury Road
Southam
CV47 2PT
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