REGISTERED NUMBER: 06404041 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ASHFORD KITCHENS AND INTERIORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Flower

Mrs G J Flower

REGISTERED OFFICE:

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

REGISTERED NUMBER:

06404041 (England and Wales)

ACCOUNTANTS:

Oury Clark Chartered Accountants

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Intangible assets

4

40,669

58,223

Tangible assets

5

1,534,254

1,563,082

Investment property

6

339,801

339,801

1,914,724

1,961,106

CURRENT ASSETS

Stocks

228,221

107,192

Debtors

7

227,604

213,458

Investments

8

424,515

297,000

Cash at bank

390,787

263,232

1,271,127

880,882

CREDITORS

Amounts falling due within one year

9

788,269

574,189

NET CURRENT ASSETS

482,858

306,693

TOTAL ASSETS LESS CURRENT LIABILITIES

2,397,582

2,267,799

CREDITORS

Amounts falling due after more than one year

10

-

4,247

NET ASSETS

2,397,582

2,263,552

CAPITAL AND RESERVES

Called up share capital

12

102

103

Share premium

3,996

10,996

Retained earnings

2,393,484

2,252,453

SHAREHOLDERS' FUNDS

2,397,582

2,263,552

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

S Flower - Director

1.	STATUTORY INFORMATION

Ashford Kitchens and Interiors 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 company trades from two locations:

85 Church Road, Ashford, Middlesex TW15 2PE

1-2 The Parade, The Broadway, Farnham Common, SL2 3QJ

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.

Deposits, which are non-refundable, are taken to sales when received. Payments in advance of installation are deferred until the installation is completed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

The directors have chosen not to depreciate the freehold land and buildings held by the company. This is in contravention to the Companies Act 2006 which requires depreciation to be charged. The directors are of the opinion that the residual value of the property at the end of its useful economic life is expected to be in excess of the carrying value. As a result any depreciation provided is not material over the life of the asset and therefore has not been accounted for.

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

Plant and machinery - 20% on cost and 15% reducing balance.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Current asset investments

Current asset investments are held at market value. Profits and losses on revaluation are recognised in the profit and loss account in the year that the revaluation is undertaken.

Stocks

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

Financial instruments

Basic Financial Instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS102.

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 21 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

349,999

AMORTISATION

At 1 January 2025

291,776

Charge for year

17,554

At 31 December 2025

309,330

NET BOOK VALUE

At 31 December 2025

40,669

At 31 December 2024

58,223

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

1,343,750

417,366

1,761,116

Additions

-

29,916

29,916

Disposals

-

(34,492

)

(34,492

)

At 31 December 2025

1,343,750

412,790

1,756,540

DEPRECIATION

At 1 January 2025

-

198,034

198,034

Charge for year

-

58,744

58,744

Eliminated on disposal

-

(34,492

)

(34,492

)

At 31 December 2025

-

222,286

222,286

NET BOOK VALUE

At 31 December 2025

1,343,750

190,504

1,534,254

At 31 December 2024

1,343,750

219,332

1,563,082

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

339,801

NET BOOK VALUE

At 31 December 2025

339,801

At 31 December 2024

339,801

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Trade debtors

90,884

117,949

Other debtors

136,720

95,509

227,604

213,458

8.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

as restated

£

£

Investments

424,515

297,000

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Hire purchase contracts (see note 11)

4,247

16,987

Trade creditors

301,180

213,366

Taxation and social security

374,028

210,232

Other creditors & accruals

108,814

133,604

788,269

574,189

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Hire purchase contracts (see note 11)

-

4,247

11.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

as restated

£

£

Net obligations repayable:

Within one year

4,247

16,987

Between one and five years

-

4,247

4,247

21,234

Non-cancellable

operating leases

31.12.25

31.12.24

as restated

£

£

Within one year

68,953

38,700

Between one and five years

90,275

67,725

159,228

106,425

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

as restated

£

£

100

Ordinary A Shares

£1

100

100

2

Ordinary B Shares

£1

2

2

NIL

Ordinary C Shares

£1

-

1

102

103

During the year the company repurchased 1 Ordinary C Share from the shareholder, this share was then cancelled.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are S and G Flower by virtue of their combined shareholdings.