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Registration number: 02527863

Custom Made Kitchens Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Custom Made Kitchens Limited

(Registration number: 02527863)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 3 | - | -
Tangible assets | 4 | 283,549 | 440,166
|  | 283,549 | 440,166
Current assets |  |  |
Stocks |  | 147,561 | 181,429
Debtors | 5 | 734,931 | 803,781
Cash at bank and in hand |  | 261,332 | 449,842
|  | 1,143,824 | 1,435,052
Creditors: Amounts falling due within one year | 6 | (429,351) | (598,103)
Net current assets |  | 714,473 | 836,949
Total assets less current liabilities |  | 998,022 | 1,277,115
Provisions for liabilities |  | (62,179) | (98,916)
Net assets |  | 935,843 | 1,178,199
Capital and reserves |  |  |
Called up share capital |  | 800 | 800
Retained earnings |  | 935,043 | 1,177,399
Shareholders' funds |  | 935,843 | 1,178,199

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

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Custom Made Kitchens Limited

(Registration number: 02527863)
Balance Sheet as at 31 August 2025 (continued)

These financial statements, which 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 and in accordance with the provisions of FRS 102 Section 1A Small Entities.
These financial statements were approved and authorised for issue by the Board on 21 January 2026 and signed on its behalf by:

.........................................

Neil Hackshall

Director

Custom Made Kitchens Limited

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

1 | Accounting policies

Statutory information

Custom Made Kitchens Limited is a private company, limited by shares, domiciled in England and Wales, company number 02527863. The registered office is at Coulman Road Industrial Estate, Thorne, Doncaster, DN8 5JU.

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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tax

The tax expense for the period comprises current and deferred 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.

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.

Custom Made Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

1 | Accounting policies (continued)

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 | 15% straight line
Fittings, fixtures and equipment | 25% reducing balance
Motor vehicles | 25% reducing balance
Solar panels | 5% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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
Goodwill | 20% straight line

Custom Made Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

1 | Accounting policies (continued)

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.

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.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 47).

3 | Intangible assets

| Goodwill £ | Total £
Cost
At 1 September 2024 | 10,000 | 10,000
At 31 August 2025 | 10,000 | 10,000
Amortisation
At 1 September 2024 | 10,000 | 10,000
At 31 August 2025 | 10,000 | 10,000
Carrying amount
At 31 August 2025 | - | -
At 31 August 2024 | - | -

Custom Made Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4 | Tangible assets

| Fixtures, fittings and equipment £ | Plant and machinery £ | Solar panels £ | Motor vehicles £ | Total £
Cost
At 1 September 2024 | 66,895 | 1,927,309 | 252,466 | 240,067 | 2,486,737
Additions | 787 | - | - | - | 787
Disposals | - | - | - | (12,300) | (12,300)
At 31 August 2025 | 67,682 | 1,927,309 | 252,466 | 227,767 | 2,475,224
Depreciation
At 1 September 2024 | 50,102 | 1,730,770 | 80,484 | 183,463 | 2,044,819
Charge for the year | 4,280 | 127,824 | 12,624 | 14,136 | 158,864
Eliminated on disposal | - | - | - | (12,008) | (12,008)
At 31 August 2025 | 54,382 | 1,858,594 | 93,108 | 185,591 | 2,191,675
Carrying amount
At 31 August 2025 | 13,300 | 68,715 | 159,358 | 42,176 | 283,549
At 31 August 2024 | 16,793 | 196,539 | 171,982 | 54,852 | 440,166

Custom Made Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 722,006 | 793,181
Prepayments | 12,214 | 8,894
Other debtors | 711 | 1,706
| 734,931 | 803,781

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 195,241 | 219,041
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 34,032 | 119,291
Taxation and social security | 174,535 | 256,815
Accruals and deferred income | 9,701 | 3,500
Other creditors | 15,842 | (544)
| 429,351 | 598,103