REGISTERED NUMBER: 03084868 (England and Wales)

CAROLINE KITCHENS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Luton

S R James

SECRETARY:

P Luton

REGISTERED OFFICE:

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

REGISTERED NUMBER:

03084868 (England and Wales)

ACCOUNTANTS:

Lakeview Southern Limited

Chartered Accountants

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

FIXED ASSETS

Tangible assets

4

162,643

159,324

CURRENT ASSETS

Stocks

5,100

4,210

Debtors

5

3,212

6,839

Cash at bank and in hand

224,115

260,892

232,427

271,941

CREDITORS

Amounts falling due within one year

6

87,344

107,109

NET CURRENT ASSETS

145,083

164,832

TOTAL ASSETS LESS CURRENT LIABILITIES

307,726

324,156

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

307,724

324,154

SHAREHOLDERS' FUNDS

307,726

324,156

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 18 September 2025 and were signed on its behalf by:

P Luton - Director

1.	STATUTORY INFORMATION

Caroline Kitchens 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.

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

-

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

127,559

8,211

46,678

47,123

229,571

Additions

-

616

12,025

291

12,932

At 30 June 2025

127,559

8,827

58,703

47,414

242,503

DEPRECIATION

At 1 July 2024

-

4,302

29,613

36,332

70,247

Charge for year

-

679

7,272

1,662

9,613

At 30 June 2025

-

4,981

36,885

37,994

79,860

NET BOOK VALUE

At 30 June 2025

127,559

3,846

21,818

9,420

162,643

At 30 June 2024

127,559

3,909

17,065

10,791

159,324

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

3,212

6,839

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

18,833

31,402

Taxation and social security

23,954

45,591

Other creditors

44,557

30,116

87,344

107,109

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARTY