Heath Kitchens Ltd

Heath Kitchens Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Heath Kitchens Ltd Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. MPS Accountancy & Tax Ltd 31 March 2025 MPS Accountancy & Tax Ltd Alluma House 19 Alexander Road Thatcham RG19 4QU 15 October 2025 1

Heath Kitchens Ltd
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
MPS Accountancy & Tax Ltd
31 March 2025

MPS Accountancy & Tax Ltd
Alluma House
19 Alexander Road
Thatcham
RG19 4QU
15 October 2025

1

Heath Kitchens Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	105,574	0
Investments	4	24,350	50,048
		129,924	50,048
Current assets
Stocks		43,136	97,883
Debtors		7,500	82,887
Cash at bank and in hand		66,602	(39,141)
		117,238	141,629
Creditors: amount falling due within one year		(142,429)	(178,593)
Net current assets		(25,191)	(36,964)

Total assets less current liabilities		104,733	13,084
Creditors: amount falling due after more than one year		(25,000)	0
Net assets		79,733	13,084

Capital and reserves
Called up share capital		100	100
Profit and loss account		79,633	12,984
Shareholders' funds		79,733	13,084

For the year ended 31 March 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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

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 director on 15 October 2025 and were signed by:

-------------------------------
HEATH Gabrielle Louisa Hermanus
Director

2

Heath Kitchens Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Heath Kitchens Ltd is a private company, limited by shares, registered in , registration number 14722265, registration address Unit 1 The Mills Buildings, Newtown, Hungerford, RG19 0PQ.

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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deposits are recorded as sales at the point of receipt, in lieu of calculating work in progress.

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

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:

Plant and Machinery	20 Reducing Balance
Motor Vehicles	20 Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
The stock entry on the Balance Sheet comprises non allocated stock and does not relate to any paid customer invoice.

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 11 (2024 : 13).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 April 2024	-	-	-
Additions	59,422	46,152	105,574
Disposals	-	-	-
At 31 March 2025	59,422	46,152	105,574
Depreciation
At 01 April 2024	-	-	-
Charge for year	-	-	-
On disposals	-	-	-
At 31 March 2025	-	-	-
Net book values
Closing balance as at 31 March 2025	59,422	46,152	105,574
Opening balance as at 01 April 2024	-	-	-

4.

Investments

Cost	Loans to group undertakings	Total
	£	£
At 01 April 2024	-	-
Additions	24,350	24,350
Disposals	-	-
At 31 March 2025	24,350	24,350

3

Registered Number: 14722265

HEATH KITCHENS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025