REGISTERED NUMBER: 10854255 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

A&J Kitchen Designs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms J M Tobitt

REGISTERED OFFICE:

1st Floor

314 Regents Park Road

Finchey

London

N3 2LT

REGISTERED NUMBER:

10854255 (England and Wales)

ACCOUNTANTS:

Wolfson Associates Limited

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

FIXED ASSETS

Tangible assets

4

55,223

42,371

CURRENT ASSETS

Stocks

5

42,500

58,774

Debtors

6

14,478

43,665

Prepayments and accrued income

38,054

14,674

Cash at bank

63,249

36,757

158,281

153,870

CREDITORS

Amounts falling due within one year

7

407,740

262,078

NET CURRENT LIABILITIES

(249,459

)

(108,208

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(194,236

)

(65,837

)

CREDITORS

Amounts falling due after more than one year

8

18,216

18,333

NET LIABILITIES

(212,452

)

(84,170

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(212,454

)

(84,172

)

(212,452

)

(84,170

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Ms J M Tobitt - Director

1.	STATUTORY INFORMATION

A&J Kitchen Designs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

Over the period of the lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer and Office equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 August 2024

62,166

7,479

52,541

Additions

-

25,500

870

Disposals

-

-

-

At 31 July 2025

62,166

32,979

53,411

DEPRECIATION

At 1 August 2024

39,372

5,960

45,581

Charge for year

6,216

6,755

1,958

Eliminated on disposal

-

-

-

At 31 July 2025

45,588

12,715

47,539

NET BOOK VALUE

At 31 July 2025

16,578

20,264

5,872

At 31 July 2024

22,794

1,519

6,960

Computer

and

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

7,359

36,391

165,936

Additions

4,000

2,465

32,835

Disposals

(7,359

)

-

(7,359

)

At 31 July 2025

4,000

38,856

191,412

DEPRECIATION

At 1 August 2024

5,696

26,956

123,565

Charge for year

416

2,975

18,320

Eliminated on disposal

(5,696

)

-

(5,696

)

At 31 July 2025

416

29,931

136,189

NET BOOK VALUE

At 31 July 2025

3,584

8,925

55,223

At 31 July 2024

1,663

9,435

42,371

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

42,500

58,774

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

228

5,000

Other debtors

14,250

14,250

Tax

-

24,415

14,478

43,665

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

18,333

20,000

Hire purchase contracts (see note 9)

3,810

-

Trade creditors

100,925

63,991

Tax

-

28,128

Social security and other taxes

4,794

2,676

VAT

23,571

17,585

Other creditors

-

546

Directors' current accounts

317

553

Accruals and deferred income

255,990

128,599

407,740

262,078

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-2 years

-

18,333

Hire purchase contracts (see note 9)

18,216

-

18,216

18,333

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.7.25

31.7.24

£

£

Net obligations repayable:

Within one year

3,810

-

Between one and five years

18,216

-

22,026

-

Non-cancellable

operating leases

31.7.25

31.7.24

£

£

Within one year

57,850

59,375

Between one and five years

85,760

143,610

143,610

202,985

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Ms J M Tobitt and Mr A L Tobitt

Balance outstanding at start of year

553

138

Amounts advanced

(236

)

13,204

Amounts repaid

-

(12,789

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

317

553