Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302023-12-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12332942 2023-12-01 2024-11-30 12332942 2022-12-01 2023-11-30 12332942 2024-11-30 12332942 2023-11-30 12332942 c:CompanySecretary1 2023-12-01 2024-11-30 12332942 c:Director1 2023-12-01 2024-11-30 12332942 c:Director2 2023-12-01 2024-11-30 12332942 c:RegisteredOffice 2023-12-01 2024-11-30 12332942 d:MotorVehicles 2023-12-01 2024-11-30 12332942 d:MotorVehicles 2024-11-30 12332942 d:MotorVehicles 2023-11-30 12332942 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 12332942 d:FreeholdInvestmentProperty 2024-11-30 12332942 d:FreeholdInvestmentProperty 2023-11-30 12332942 d:FreeholdInvestmentProperty 2 2023-12-01 2024-11-30 12332942 d:CurrentFinancialInstruments 2024-11-30 12332942 d:CurrentFinancialInstruments 2023-11-30 12332942 d:Non-currentFinancialInstruments 2024-11-30 12332942 d:Non-currentFinancialInstruments 2023-11-30 12332942 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 12332942 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12332942 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 12332942 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 12332942 d:ShareCapital 2024-11-30 12332942 d:ShareCapital 2023-11-30 12332942 d:RevaluationReserve 2024-11-30 12332942 d:RevaluationReserve 2023-11-30 12332942 d:RetainedEarningsAccumulatedLosses 2024-11-30 12332942 d:RetainedEarningsAccumulatedLosses 2023-11-30 12332942 c:FRS102 2023-12-01 2024-11-30 12332942 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 12332942 c:FullAccounts 2023-12-01 2024-11-30 12332942 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 12332942 f:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company registration number: 12332942







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2024


KITCHEN ERGONOMICS HOLDINGS LIMITED






































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KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
COMPANY INFORMATION


Directors
A J Ward 
C J Ward 




Company secretary
C J Ward



Registered number
12332942



Registered office
Richmond House
Walkern Road

Stevenage

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
REGISTERED NUMBER:12332942



STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
5,875
-

Investment property
 5 
750,000
500,000

  
755,875
500,000

Current assets
  

Debtors: amounts falling due after more than one year
 6 
-
30,000

Debtors: amounts falling due within one year
 6 
-
3,112

Bank and cash balances
  
73,842
44,706

  
73,842
77,818

Creditors: amounts falling due within one year
 7 
(35,596)
(51,066)

Net current assets
  
 
 
38,246
 
 
26,752

Total assets less current liabilities
  
794,121
526,752

Creditors: amounts falling due after more than one year
 8 
(100,734)
(108,233)

Provisions for liabilities
  

Deferred tax
  
(62,770)
-

  
 
 
(62,770)
 
 
-

Net assets
  
630,617
418,519


Capital and reserves
  

Called up share capital 
  
50
50

Investment property fair value
  
187,500
-

Profit and loss account
  
443,067
418,469

  
630,617
418,519

Page 1

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
REGISTERED NUMBER:12332942


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
A J Ward
Director

Date: 19 August 2025

The notes on pages 3 to 8 form part of these financial statements.
Page 2

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Kitchen Ergonomics Limited 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.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Rental income

Rental income is recognised on a straight-line basis over the year in which the rental relates.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
6,000



At 30 November 2024

6,000



Depreciation


Charge for the year on owned assets
125



At 30 November 2024

125



Net book value



At 30 November 2024
5,875



At 30 November 2023
-

Page 5

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 December 2023
500,000


Surplus on revaluation
250,000



At 30 November 2024
750,000

The 2024 valuations were made by the directors, on an open market value for existing use basis.






Page 6

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by connected undertakings
-
30,000

-
30,000


2024
2023
£
£

Due within one year

Other debtors
-
3,112

-
3,112



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
18,978
13,702

Corporation tax
14,880
3,664

Other creditors
888
-

Accruals and deferred income
850
33,700

35,596
51,066


The following liabilities were secured:

2024
2023
£
£



Bank loans
18,978
13,702

18,978
13,702

Details of security provided:

Bank loans are secured by way of fixed and floating charge.

Page 7

 


KITCHEN ERGONOMICS HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
88,567
108,233

Amounts owed to connected undertakings
12,167
-

100,734
108,233


The following liabilities were secured:

2024
2023
£
£



Bank loans
88,567
108,233

88,567
108,233

Details of security provided:

Bank loans are secured by way of fixed and floating charge.


9.


Related party transactions

At the balance sheet date the company owed £888 to the directors (2023: £3,112 owed by the directors to the company). The balance can be found within creditors due within one year. No interest is being charged on this loan.
Included within creditors amounts falling due in more than one year is an amount of £12,167 due to a connected undertaking (2023: £30,000 owed from the connected understaking). This amount is free of interest.

 
Page 8