2024-06-01 2025-10-31 14103363 Kitchen and Brown Accountants Ltd false 14103363 2024-06-01 2025-10-31 14103363 uk-bus:Director1 2024-06-01 2025-10-31 14103363 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-10-31 14103363 uk-bus:SmallEntities 2024-06-01 2025-10-31 14103363 uk-bus:FullAccounts 2024-06-01 2025-10-31 14103363 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-10-31 14103363 2024-06-01 14103363 2025-10-31 14103363 2024-10-31 xbrli:pure iso4217:GBP 14103363 2023-06-01 2024-10-31
Company Registration Number : 14103363 (England and Wales)
14103363
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-10-31
false
Kitchen and Brown Accountants Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-06-01
Kitchen and Brown Accountants Ltd
Unaudited filleted financial statements
For 518 days period from 1 June 2024 to 31 October 2025
Kitchen and Brown Accountants Ltd
Contents
For 518 days period from 1 June 2024 to 31 October 2025
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5


Kitchen and Brown Accountants Ltd
Company Information
For 518 days period from 1 June 2024 to 31 October 2025
Company registration number 14103363 (England and Wales)
Directors Linda Carol Dunford
Sumit Agarwal
Registered office address 40 Coinagehall Street
Helston
Cornwall
TR13 8EQ
Accountant DNS Accountants Ltd
Chartered Accountants
382 Kenton Road
Harrow, Middlesex
HA3 8DP
UK
Kitchen and Brown Accountants Ltd
Statement of Financial Position
For 518 days period from 1 June 2024 to 31 October 2025
2025 2024
Notes £ £
Current assets
Debtors 796,322 861,488
Cash and cash equivalents 13,997 17,125
810,319 878,613
Current liabilities
Creditors: Amounts falling due within one year (72,901) (58,674)
Corporation tax payable (25,832) (5,573)
(98,733) (64,247)
Net current assets/(liabilities) 711,586 814,366
Total assets less current liabilities 711,586 814,366
Non-current liabilities
Creditors: Amounts falling due after more than one year (24,529) (214,041)
Net assets/(liabilities) 687,057 600,324
Capital and reserves
Called up share capital 706 705
Share Premium 595,093 595,093
Retained earnings 91,258 4,526
Shareholder's funds 687,057 600,324
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 26 May 2026
.............................
Sumit Agarwal (Director)
Company registration number: 14103363
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-10-31 31 October 2025
2025 2024
£ £
Current Assets 763,021 877,386
Prepayments and accrued income 47,298 1,227
Creditors: amounts falling due within one year (98,733) (64,247)
Net current assets/(liabilities) 711,586 814,366
Total assets less current liabilities 711,586 814,366
CREDITORS: Amounts falling due more than one year (24,529) (214,041)
Net Assets/(liabilities) 687,057 600,324
Capital and Reserves 687,057 600,324
For the year ending 31/10/2025 the company was entitled to exemption 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. For the year ending 31-10-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 26 May 2026 2026-05-26 and signed on behalf of the board,
.............................
Sumit Agarwal
Director
Company registration number: 14103363
Kitchen and Brown Accountants Ltd
Notes to the Financial Statements
For 518 days period from 1 June 2024 to 31 October 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 40 Coinagehall Street, Helston, Cornwall, TR13 8EQ.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

(4) Employees
During the period, the average number of employees including director was 6 (2024 : 6).