Registration number: 10758142

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

(Registration number: 10758142)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	250	375
Current assets
Stocks	6	-	75,100
Debtors	7	8,932	29,220
Cash at bank and in hand		213,393	199,905
		222,325	304,225
Creditors: Amounts falling due within one year	8	(36,998)	(194,480)
Net current assets		185,327	109,745
Total assets less current liabilities		185,577	110,120
Creditors: Amounts falling due after more than one year	8	-	(10,655)
Net assets		185,577	99,465
Capital and reserves
Called up share capital		130	130
Retained earnings		185,447	99,335
Shareholders' funds		185,577	99,465

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

(Registration number: 10758142)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 September 2025
 

......................................... Mr JBN Brown Director

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Dream Doors Nottingham
39 Wollaton Road
Beeston
Nottingham
NG9 2NG

These financial statements were authorised for issue by the director on 9 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue from the sale of goods and provision of services at the point the products are installed and associated service delivered.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Straight line
Furniture and fittings	20% Straight line
Office equipment	33% Straight line
Motor vehicles	25% Reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Franchise fee	20% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 4).

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4	Intangible assets

	Franchise Fee  £	Total £
Cost or valuation
At 1 June 2024	26,250	26,250
At 31 May 2025	26,250	26,250
Amortisation
At 1 June 2024	25,875	25,875
Amortisation charge	125	125
At 31 May 2025	26,000	26,000
Carrying amount
At 31 May 2025	250	250
At 31 May 2024	375	375

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 June 2024	28,742	582	29,324
At 31 May 2025	28,742	582	29,324
Depreciation
At 1 June 2024	28,742	582	29,324
At 31 May 2025	28,742	582	29,324
Carrying amount
At 31 May 2025	-	-	-

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6

Stocks

	2025 £	2024 £
Raw materials and consumables	-	500
Work in progress	-	74,600
	-	75,100

7

Debtors

Current	2025 £	2024 £
Trade debtors	-	25,100
Prepayments	8,826	4,120
Other debtors	106	-
	8,932	29,220

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	10,101
Trade creditors		-	23,658
Taxation and social security		36,031	43,240
Accruals and deferred income		955	117,045
Other creditors		12	436
		36,998	194,480

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £0.00 (2024 - £10,101.00).

JHB Kitchens Limited

trading as Dream Doors Nottingham (West)

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	-	10,655

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £0 (2024 - £10,655.00).

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	10,655

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	10,101