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Company Registration No. SC477658 (Scotland)
LDP Kitchens Ltd Unaudited accounts for the year ended 30 April 2025
LDP Kitchens Ltd Unaudited accounts Contents
Page
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LDP Kitchens Ltd Company Information for the year ended 30 April 2025
Directors
David Elder Duncan Heeles
Company Number
SC477658 (Scotland)
Registered Office
BLOCK 4, UNIT 5 OAKBANK INDUSTRIAL ESTATE, OAKBANK STREET GLASGOW G20 7LU SCOTLAND
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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LDP Kitchens Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
56,783 
55,562 
Current assets
Inventories
79,603 
171,616 
Debtors
83,442 
86,446 
Cash at bank and in hand
81,022 
16,022 
244,067 
274,084 
Creditors: amounts falling due within one year
(469,295)
(490,288)
Net current liabilities
(225,228)
(216,204)
Total assets less current liabilities
(168,445)
(160,642)
Creditors: amounts falling due after more than one year
(2,500)
(12,500)
Net liabilities
(170,945)
(173,142)
Capital and reserves
Called up share capital
16 
16 
Profit and loss account
(170,961)
(173,158)
Shareholders' funds
(170,945)
(173,142)
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by
Duncan Heeles Director Company Registration No. SC477658
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LDP Kitchens Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
LDP Kitchens Ltd is a private company, limited by shares, registered in Scotland, registration number SC477658. The registered office is BLOCK 4, UNIT 5, OAKBANK INDUSTRIAL ESTATE,, OAKBANK STREET, GLASGOW, G20 7LU, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing Balance at 25%
Motor vehicles
Reducing Balance at 15%
Fixtures & fittings
Reducing Balance at 25%
Computer equipment
Reducing Balance at 33%
Other tangible fixed assets
Leasehold Improvements Straight Line at 15%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2024
29,803 
18,849 
79,618 
11,393 
139,663 
Additions
- 
- 
10,902 
4,374 
15,276 
At 30 April 2025
29,803 
18,849 
90,520 
15,767 
154,939 
Depreciation
At 1 May 2024
14,057 
7,997 
56,381 
5,666 
84,101 
Charge for the year
2,779 
1,628 
7,032 
2,616 
14,055 
At 30 April 2025
16,836 
9,625 
63,413 
8,282 
98,156 
Net book value
At 30 April 2025
12,967 
9,224 
27,107 
7,485 
56,783 
At 30 April 2024
15,746 
10,852 
23,237 
5,727 
55,562 
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LDP Kitchens Ltd Notes to the Accounts for the year ended 30 April 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,651 
580 
Accrued income and prepayments
78,240 
73,492 
Other debtors
1,551 
12,374 
83,442 
86,446 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
20,808 
10,462 
Trade creditors
115,159 
144,937 
Taxes and social security
7,019 
1,956 
Loans from directors
528 
1,023 
Accruals
6,663 
8,619 
Deferred income
309,118 
313,291 
469,295 
490,288 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
2,500 
12,500 
8
Average number of employees
During the year the average number of employees was 15 (2024: 15).
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