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Registered Number: 03405493
England and Wales
A + H KITCHENS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

A + H Kitchens Limited Contents Page For the year ended 31 July 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

A + H Kitchens Limited Company Information For the year ended 31 July 2025
Directors | Angelo Tedesco Angelo Michael Tedesco Tedesco Louisa Wolverson Louisa
Registered Number | 03405493
Registered Office | Ferroford Works 6-18 Arthur Road, Hay Mills Birmingham West Midlands B24 8HA
Accountants | Adams Moore Limited 7 Victoria Road Tamworth Staffordshire B79 7HS
1

A + H Kitchens Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 33,038 |  | 85,526
|  | 33,038 |  | 85,526
Current assets |  |  |
Stocks | 4 | 101,732 |  | 93,556
Debtors | 5 | 224,052 |  | 278,005
Cash at bank and in hand |  | 134,875 |  | 114,822
|  | 460,659 |  | 486,383
Creditors: amount falling due within one year | 6 | (477,340) |  | (477,850)
Net current assets |  | (16,681) |  | 8,533
Total assets less current liabilities |  | 16,357 |  | 94,059
Creditors: amount falling due after more than one year | 7 | (3,544) |  | (55,454)
Provisions for liabilities | 8 | (8,300) |  | (21,400)
Net assets |  | 4,513 |  | 17,205
Capital and reserves |  |  |
Called up share capital |  | 60 |  | 60
Profit and loss account |  | 4,453 |  | 17,145
Shareholders' funds |  | 4,513 |  | 17,205
For the year ended 31 July 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. 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 financial statements were approved by the board of directors on 21 April 2026 and were signed on its behalf by:
------------------------------- Angelo Tedesco Angelo Director
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A + H Kitchens Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information A + H Kitchens Limited is a private company, limited by shares, registered in England and Wales, registration number 03405493, registration address Ferroford Works, 6-18 Arthur Road, Hay Mills, Birmingham, West Midlands, B24 8HA. 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. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. 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. 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 | 20% Straight Line
Plant and Machinery | 20% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures and Fittings | 33.33% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks 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. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 28 (2024 : 29).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 August 2024 | 27,814 |  | 682,278 |  | 33,720 |  | 12,791 |  | 756,603
Additions | - |  | - |  | - |  | 234 |  | 234
Disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 27,814 |  | 682,278 |  | 33,720 |  | 13,025 |  | 756,837
Depreciation
At 01 August 2024 | 27,814 |  | 609,405 |  | 21,075 |  | 12,783 |  | 671,077
Charge for year | - |  | 44,280 |  | 8,430 |  | 12 |  | 52,722
On disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 27,814 |  | 653,685 |  | 29,505 |  | 12,795 |  | 723,799
Net book values
Closing balance as at 31 July 2025 | - |  | 28,593 |  | 4,215 |  | 230 |  | 33,038
Opening balance as at 01 August 2024 | - |  | 72,873 |  | 12,645 |  | 8 |  | 85,526
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 101,732 |  | 93,556
| 101,732 |  | 93,556
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 209,158 |  | 263,172
Prepayments & Accrued Income | 10,759 |  | 13,463
Other Debtors | 4,135 |  | 1,370
| 224,052 |  | 278,005
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 232,235 |  | 209,869
Bank Loans & Overdrafts (Secured) | 45,833 |  | 50,000
Corporation Tax | 33,017 |  | 53,332
PAYE & Social Security | 13,637 |  | 11,501
Pensions | 2,572 |  | 2,363
Vat liability | 49,971 |  | 51,330
Accrued Expenses | 64,423 |  | 64,257
Obligations under HP/Financial Leases | 7,940 |  | 15,396
Wages & Salaries Control Account | (581) |  | (9,225)
Directors' Current Accounts | 28,293 |  | 29,027
| 477,340 |  | 477,850
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 0 |  | 45,833
Obligations Under HP/Financial Leases | 3,544 |  | 9,621
| 3,544 |  | 55,454
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 21,400 |  | 42,400
Charged to Profit & Loss | (13,100) |  | (21,000)
| 8,300 |  | 21,400
9. | Advances and Credits Mr A Tedesco
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Mr A Tedesco | (29,027) |  | 66,981 |  | 0 |  | 66,246 |  | 0 |  | 0 |  | (28,292)
| -29027 |  | 66981 |  | 0 |  | 66246 |  | 0 |  | 0 |  | -28292
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Mr A Tedesco | (26,224) |  | 97,197 |  | 0 |  | 100,000 |  | 0 |  | 0 |  | (29,027)
| -26224 |  | 97197 |  | 0 |  | 100000 |  | 0 |  | 0 |  | -29027
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