REGISTERED NUMBER: 04125871 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Built In Kitchen Appliances Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S C Woods

Mrs S A Woods

SECRETARY:

S C Woods

REGISTERED OFFICE:

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

REGISTERED NUMBER:

04125871 (England and Wales)

ACCOUNTANTS:

Douglas Fairless Partnership

Chartered Certified Accountants

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

FIXED ASSETS

Tangible assets

4

699,671

725,929

CURRENT ASSETS

Stocks

282,400

227,623

Debtors

1,056,838

1,149,761

Cash at bank and in hand

2,117,848

2,185,337

3,457,086

3,562,721

CREDITORS

Amounts falling due within one year

633,780

635,627

NET CURRENT ASSETS

2,823,306

2,927,094

TOTAL ASSETS LESS CURRENT LIABILITIES

3,522,977

3,653,023

CREDITORS

Amounts falling due after more than one year

(2,132

)

(8,284

)

PROVISIONS FOR LIABILITIES

(91,291

)

(97,131

)

NET ASSETS

3,429,554

3,547,608

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,429,454

3,547,508

SHAREHOLDERS' FUNDS

3,429,554

3,547,608

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 May 2026 and were signed on its behalf by:

S C Woods - Director

1.	STATUTORY INFORMATION

Built In Kitchen Appliances Ltd 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.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer 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 31 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

1,709,193

Additions

9,516

At 31 August 2025

1,718,709

DEPRECIATION

At 1 September 2024

983,264

Charge for year

35,774

At 31 August 2025

1,019,038

NET BOOK VALUE

At 31 August 2025

699,671

At 31 August 2024

725,929

5.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank overdrafts

178,181

180,942

The bank overdraft and bank loan are secured by way of first legal charge over the company's property namely 33,35 & 37 Belmont Road Liverpool.