SUTTON KITCHENS LIMITED


Directors	WHITE, Julie
	WHITE, Stephen


Company Secretary	WHITE, Julie


Registered Address	71 Holland Avenue
	Sutton
	SM2 6HT


Registered Number	04482736 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,026		2,702
			2,026		2,702
Current assets
Stocks	4	550		550
Debtors	5	18,435		8,576
Cash at bank and on hand		190		6,545
		19,175		15,671
Creditors amounts falling due within one year	6	(13,071)		(10,472)
Net current assets (liabilities)			6,104		5,199
Total assets less current liabilities			8,130		7,901
Creditors amounts falling due after one year	7		(5,551)		(7,065)
Provisions for liabilities	8		(385)		(513)
Net assets			2,194		323
Capital and reserves
Called up share capital			100		100
Profit and loss account			2,094		223
Shareholders' funds			2,194		323

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 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 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 Board of Directors on 27 May 2026, and are signed on its behalf by:

WHITE, Julie
Director
Registered Company No. 04482736

SUTTON KITCHENS LIMITED

Notes to the Financial Statements
for the year ended 31 October 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

	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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 24	17,527	1,153	2,914	21,594
At 31 October 25	17,527	1,153	2,914	21,594
Depreciation and impairment
At 01 November 24	15,772	964	2,156	18,892
Charge for year	439	47	190	676
At 31 October 25	16,211	1,011	2,346	19,568
Net book value
At 31 October 25	1,316	142	568	2,026
At 31 October 24	1,755	189	758	2,702

4.	Stocks

	2025	2024
	£	£
Other stocks	550	550
Total	550	550

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,208	100
Other debtors	16,890	8,124
Prepayments and accrued income	337	352
Total	18,435	8,576

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,183	2,259
Bank borrowings and overdrafts	1,514	1,514
Taxation and social security	669	-
Other creditors	6,368	3,592
Accrued liabilities and deferred income	3,337	3,107
Total	13,071	10,472

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,551	7,065
Total	5,551	7,065

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	385	513
Total	385	513