REGISTERED NUMBER: 02754903 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

CHELSEA KITCHENS & BEDROOMS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr N Brown

Mr N R Brown

SECRETARY:

Mr N R Brown

REGISTERED OFFICE:

Chelsea House Heysham Ind Park

Heysham Road

Netherton

Liverpool

L30 6UZ

REGISTERED NUMBER:

02754903 (England and Wales)

ACCOUNTANTS:

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chelsea Kitchens & Bedrooms Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Chelsea Kitchens & Bedrooms Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Chelsea Kitchens & Bedrooms Limited and state those matters that we have agreed to state to the Board of Directors of Chelsea Kitchens & Bedrooms Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chelsea Kitchens & Bedrooms Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Chelsea Kitchens & Bedrooms Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chelsea Kitchens & Bedrooms Limited. You consider that Chelsea Kitchens & Bedrooms Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Chelsea Kitchens & Bedrooms Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Butterworth Barlow

Chartered Accountants

Liverpool

23 April 2026

FIXED ASSETS

Tangible assets

4

23,676

29,307

CURRENT ASSETS

Stocks

47,200

46,250

Debtors

5

4,280

4,855

Cash at bank

64,181

50,274

115,661

101,379

CREDITORS

Amounts falling due within one year

6

145,660

157,675

NET CURRENT LIABILITIES

(29,999

)

(56,296

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,323

)

(26,989

)

CREDITORS

Amounts falling due after more than one year

7

(1,559

)

(7,363

)

PROVISIONS FOR LIABILITIES

(8,707

)

(8,707

)

NET LIABILITIES

(16,589

)

(43,059

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(16,689

)

(43,159

)

(16,589

)

(43,059

)

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 23 April 2026 and were signed on its behalf by:

Mr N R Brown - Director

1.	STATUTORY INFORMATION

Chelsea Kitchens & Bedrooms 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.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% 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.

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 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

147,058

1,343

63,440

211,841

Additions

-

624

-

624

At 31 December 2025

147,058

1,967

63,440

212,465

DEPRECIATION

At 1 January 2025

141,409

1,286

39,839

182,534

Charge for year

1,481

54

4,720

6,255

At 31 December 2025

142,890

1,340

44,559

188,789

NET BOOK VALUE

At 31 December 2025

4,168

627

18,881

23,676

At 31 December 2024

5,649

57

23,601

29,307

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

4,280

4,855

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

2,500

6,000

Hire purchase contracts

4,099

5,812

Trade creditors

119,365

104,751

Taxation and social security

17,304

15,415

Other creditors

2,392

25,697

145,660

157,675

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

2,500

Hire purchase contracts

1,559

4,863

1,559

7,363

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

2,500