London Kitchens Design Ltd


Director	NICHOLSON, James Edward


Registered Address	Kutchenhaus Swiss Cottage
	169 Finchley Road
	Swiss Cottage
	NW3 6LB


Registered Number	14650296 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		50,456		56,763
Tangible assets	4		565,567		569,609
			616,023		626,372
Current assets
Debtors		1,006,263		951,061
Cash at bank and on hand		7,050		83,794
		1,013,313		1,034,855
Creditors amounts falling due within one year	5	(843,001)		(1,003,875)
Net current assets (liabilities)			170,312		30,980
Total assets less current liabilities			786,335		657,352
Creditors amounts falling due after one year	6		(335,017)		(403,184)
Provisions for liabilities	7		(141,392)		(142,402)
Net assets			309,926		111,766
Capital and reserves
Share premium			280,512		280,512
Profit and loss account			29,414		(168,746)
Shareholders' funds			309,926		111,766

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 May 2026, and are signed on its behalf by:

NICHOLSON, James Edward
Director
Registered Company No. 14650296

London Kitchens Design Ltd

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	10
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		5

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 January 25	63,070	63,070
At 31 December 25	63,070	63,070
Amortisation and impairment
At 01 January 25	6,307	6,307
Charge for year	6,307	6,307
At 31 December 25	12,614	12,614
Net book value
At 31 December 25	50,456	50,456
At 31 December 24	56,763	56,763

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	630,794	18,468	649,262
Additions	67,053	3,064	70,117
Disposals	(5,960)	-	(5,960)
At 31 December 25	691,887	21,532	713,419
Depreciation and impairment
At 01 January 25	73,196	6,457	79,653
Charge for year	63,948	5,383	69,331
On disposals	(1,132)	-	(1,132)
At 31 December 25	136,012	11,840	147,852
Net book value
At 31 December 25	555,875	9,692	565,567
At 31 December 24	557,598	12,011	569,609

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	164,197	69,874
Bank borrowings and overdrafts	-	6,491
Taxation and social security	31,680	168,302
Accrued liabilities and deferred income	647,124	759,208
Total	843,001	1,003,875

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	335,017	403,184
Total	335,017	403,184


	These are unsecured interest-free family loans that are repayable in the future when the business can afford it.

7.	Provisions for liabilities
	The deferred tax liability set out below is expected to reverse in due course and relates to accelerated capital allowances that are expected to mature within the same period.

	2025	2024
	£	£
Net deferred tax liability (asset)	141,392	142,402
Total	141,392	142,402