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Logo On Report
Registered Number: 10585094
England and Wales

 

 

 

KITTCH COMPANY LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Kittch Company Ltd
Contents Page
For the year ended 31 December 2024
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Kittch Company Ltd for the year ended 31 December 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at


http://rulebook.accaglobal.com.




This report is made solely to the member of Kittch Company Ltd, as a body, in accordance with the terms of our engagement letter dated 26 January 2017. Our work has been undertaken solely to prepare for your approval the accounts of Kittch Company Ltd and state those matters that we have agreed to state to the Board of Kittch Company Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at


http://www.accaglobal.com/factsheet163.


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kittch Company Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Kittch Company Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Kittch Company Ltd. You consider that Kittch Company 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 accounts of Kittch Company 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 accounts.


Mr Simon Waters FCCA
SJW ACCOUNTANTS
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
21 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 25,122    25,390 
25,122    25,390 
Current assets      
Stocks 6,820    4,210 
Debtors: amounts falling due within one year 422    402 
Debtors: amounts falling due after one year 4,500    4,500 
Cash at bank and in hand 27,886    16,463 
39,628    25,575 
Creditors: amount falling due within one year (99,688)   (97,519)
Net current assets (60,060)   (71,944)
 
Total assets less current liabilities (34,938)   (46,554)
Creditors: amount falling due after more than one year (2,965)   (5,407)
Provisions for liabilities (3,265)   0 
Net assets (41,168)   (51,961)
 

Capital and reserves 		     
Called up share capital 4 100    100 
Profit and loss account (41,268)   (52,061)
Shareholders' funds (41,168)   (51,961)
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 21 September 2025 and were signed on its behalf by:


-------------------------------
Emma Brown
Director
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General Information
Kittch Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 10585094, registration address Alpine House, The Square, Hawkshead, Ambleside, Cumbria, LA22 0NZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Reducing Balance
Plant and Machinery 10 Years Straight Line
Fixtures and Fittings 10 Years Straight Line
Inventory
Inventories are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 4 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Total
  £   £   £   £
At 01 January 2024 10,845    1,743    27,631    40,219 
Additions -    -    -    - 
Disposals -    -    -    - 
At 31 December 2024 10,845    1,743    27,631    40,219 
Depreciation
At 01 January 2024 2,281    832    11,716    14,829 
Charge for year 119    111    38    268 
On disposals -    -    -    - 
At 31 December 2024 2,400    943    11,754    15,097 
Net book values
Closing balance as at 31 December 2024 8,445    800    15,877    25,122 
Opening balance as at 01 January 2024 8,564    911    15,915    25,390 


4.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

5.

Controlling Parties

The company's ultimate controlling party is Mr and Mrs Brown by virtue of their interest in the share capital of the company.
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