Company registration number 06966389 (England and Wales)
FRINTON KITCHEN & BATHROOM CENTRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
92 Station Road
Clacton on Sea
Essex
CO15 1SG
FRINTON KITCHEN & BATHROOM CENTRE LIMITED
CONTENTS
Page
Company information
1
Accountants' report
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
FRINTON KITCHEN & BATHROOM CENTRE LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mrs L J Hartley
Miss D Hartley
Miss S Hartley
Company number
06966389
Registered office
109 Connaught Avenue
Frinton on Sea
Essex
CO13 9PS
Accountants
TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG
FRINTON KITCHEN & BATHROOM CENTRE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
31 March 2025
30 July 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
20,608
89,957
Current assets
Stocks
125,000
125,000
Debtors
5
13,702
1,179
Cash at bank and in hand
558
100
139,260
126,279
Creditors: amounts falling due within one year
6
(279,382)
(232,070)
Net current liabilities
(140,122)
(105,791)
Total assets less current liabilities
(119,514)
(15,834)
Creditors: amounts falling due after more than one year
7
(16,433)
(37,029)
Net liabilities
(135,947)
(52,863)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(136,947)
(53,863)
Total equity
(135,947)
(52,863)
FRINTON KITCHEN & BATHROOM CENTRE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -

For the financial Period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 September 2025 and are signed on its behalf by:
Mrs L J Hartley
Director
Company registration number 06966389 (England and Wales)
FRINTON KITCHEN & BATHROOM CENTRE LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 4 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

2
Accounting policies
Company information

Frinton Kitchen & Bathroom Centre Limited is a private company limited by shares incorporated in England and Wales. The registered office is 109 Connaught Avenue, Frinton on Sea, Essex, CO13 9PS.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

2.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

FRINTON KITCHEN & BATHROOM CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
2
Accounting policies
(Continued)
- 5 -

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance
Equipment
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

2.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

FRINTON KITCHEN & BATHROOM CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
2
Accounting policies
(Continued)
- 6 -
2.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

3
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
7
8
4
Tangible fixed assets
Fixtures and fittings
Equipment
Motor vehicles
Total
£
£
£
£
Cost
At 31 July 2024
80,756
5,814
216,767
303,337
Disposals
-
0
-
0
(216,767)
(216,767)
At 31 March 2025
80,756
5,814
-
0
86,570
Depreciation and impairment
At 31 July 2024
61,363
4,599
147,418
213,380
Eliminated in respect of disposals
-
0
-
0
(147,418)
(147,418)
At 31 March 2025
61,363
4,599
-
0
65,962
Carrying amount
At 31 March 2025
19,393
1,215
-
0
20,608
At 30 July 2024
19,393
1,215
69,349
89,957
FRINTON KITCHEN & BATHROOM CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,702
-
0
Other debtors
-
0
1,179
13,702
1,179
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,642
33,811
Trade creditors
35,270
139,415
Taxation and social security
18,821
22,155
Other creditors
218,649
36,689
279,382
232,070
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
16,433
27,065
Other creditors
-
0
9,964
16,433
37,029
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