Company registration number 08689898 (England and Wales)
KITCHEN CIVILS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
KITCHEN CIVILS LIMITED
COMPANY INFORMATION
Directors
J R Kitchen
A L Hardcastle
D Kirby
S E Quibell
Secretary
A L Hardcastle
Company number
08689898
Registered office
Kitchen House
Green Park Road
Newport
East Yorkshire
HU15 2AW
Auditor
Dutton Moore
Aldgate House
1-4 Market Place
Hull
East Yorkshire
HU1 1RS
Business address
Kitchen House
Green Park Road
Newport
East Yorkshire
HU15 2AW
KITCHEN CIVILS LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Statement of income and retained earnings
8
Balance sheet
9
Statement of cash flows
10
Notes to the financial statements
11 - 25
KITCHEN CIVILS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The directors present the strategic report for the year ended 30 September 2025.

Review of the business

The company has enjoyed a successful year, reporting a significant increases in turnover and working capital.

Despite economic challenges and political unrest, both in the UK and worldwide, the company has continued to expand its customer base and diversify into different business areas.

Sustained inflationary pressure allied with other external factors, such as adverse weather conditions, has caused pressure on margins, although careful monitoring of costs and pricing has allowed the company to remain competitive and profitable.

The company's working capital position remains positive, showing a strengthening over 2024. The company's balance sheet total has moved above £2m for the first time in the company's history.

Principal risks and uncertainties

The company is reliant on a stable economy with continued long-term investment in construction projects.

Pressure on governmental budgets and challenging economic conditions will always present a risk to such investment, although the company's current performance and order book show no signs of demand for their services slowing.

The delivery of the company's services is reliant on the supply of high quality labour, which remains a challenge. The company continues to invest in recruitment and training in order to mitigate this risk and offers competitive salary packages in order to attract and retain quality staff.

Through its sister company, there continues to be significant investment in the plant, machinery and equipment necessary to deliver the company's projects on time and within budget, with further investment planned and budgeted for.

The company continues to look for new projects and areas into which to diversify and will look to expand on tis in the coming years. The directors believe that the company is very placed for the future.

Key performance indicators

The company's key performance indicators were as follows:

Turnover has increased by 15.2% (2024 : increase by 40.2%)

Profit before tax for the year was £1,151,321 (2024 : £1,832,169).

On behalf of the board

J R Kitchen
Director
22 May 2026
KITCHEN CIVILS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Principal activities

The principal activity of the company continued to be that of civil engineers.

Results and dividends

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £512,689. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

J R Kitchen
A L Hardcastle
D Kirby
S E Quibell
Financial instruments
Teasury operations and financial instruments

The company's principal financial instruments comprise bank balances, trade creditors, trade debtors and asset finance agreements. The main purpose of these instruments is to raise funds for the company's operations and to finance the company's working capital. Due to the nature of the financial instruments used by the company, there is no exposure to price risk.

Liquidity risk

The company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business.

Interest rate risk

The company is exposed to cash flow interest rate risk on any floating rate deposits, bank overdrafts and loans.

Credit risk

Investments of cash surpluses and borrowings are made through banks and companies which must fulfil credit rating criteria approved by the Board.

All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors and amounts recoverable on contracts are monitored on an ongoing basis and provision is made for doubtful debts where necessary.

Auditor

Dutton Moore were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

KITCHEN CIVILS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
J R Kitchen
Director
22 May 2026
KITCHEN CIVILS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

KITCHEN CIVILS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF KITCHEN CIVILS LIMITED
- 5 -
Opinion

We have audited the financial statements of Kitchen Civils Limited (the 'company') for the year ended 30 September 2025 which comprise the statement of income and retained earnings, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

KITCHEN CIVILS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF KITCHEN CIVILS LIMITED (CONTINUED)
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- The company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation. We determined that the most significant laws and regulations were FRS 102, the Companies Act 2006 and taxation legislation. In addition, we considered other laws and regulations which may be fundamental to the company's ability to operate, namely health and safety and employment law. We assessed the extent of compliance with these laws and regulations as part of our audit procedures which included discussions with management.

- The susceptibility of the company's financial statements to misstatement, including fraud, was assessed. The audit team discussed how and where fraud might occur in the financial statements. We identified and considered the controls that had been put in place to prevent and detect fraud. Other audit procedures carried out included the assessment of the appropriateness of journal entries and whether any accounting estimates indicated any potential bias.

Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit has been properly planned and performed in accordance with auditing standards (ISAs (UK)).

KITCHEN CIVILS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF KITCHEN CIVILS LIMITED (CONTINUED)
- 7 -

Use of our report

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

Neil Chapman BSc FCA (Senior Statutory Auditor)
For and on behalf of Dutton Moore, Statutory Auditor
Chartered Accountants
Aldgate House
1-4 Market Place
Hull
East Yorkshire
HU1 1RS
22 May 2026
KITCHEN CIVILS LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
36,546,215
31,718,343
Cost of sales
(32,636,696)
(27,196,390)
Gross profit
3,909,519
4,521,953
Administrative expenses
(2,782,297)
(2,701,617)
Other operating income
-
0
13,215
Operating profit
4
1,127,222
1,833,551
Interest receivable and similar income
7
29,330
22,094
Interest payable and similar expenses
8
(5,231)
(23,476)
Profit before taxation
1,151,321
1,832,169
Tax on profit
9
(323,473)
(522,065)
Profit for the financial year
827,848
1,310,104
Retained earnings brought forward
1,829,595
1,219,491
Dividends
10
(512,689)
(700,000)
Retained earnings carried forward
2,144,754
1,829,595

The profit and loss account has been prepared on the basis that all operations are continuing operations.

KITCHEN CIVILS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
534,366
505,126
Investments
12
100
100
534,466
505,226
Current assets
Stocks
14
306,126
235,364
Debtors
15
5,993,454
5,122,865
Cash at bank and in hand
1,917,416
1,489,304
8,216,996
6,847,533
Creditors: amounts falling due within one year
16
(6,472,437)
(5,344,269)
Net current assets
1,744,559
1,503,264
Total assets less current liabilities
2,279,025
2,008,490
Creditors: amounts falling due after more than one year
17
(11,257)
(54,960)
Provisions for liabilities
Deferred tax liability
19
123,010
123,931
(123,010)
(123,931)
Net assets
2,144,758
1,829,599
Capital and reserves
Called up share capital
21
4
4
Profit and loss reserves
2,144,754
1,829,595
Total equity
2,144,758
1,829,599

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
J R Kitchen
Director
Company registration number 08689898 (England and Wales)
KITCHEN CIVILS LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
26
1,825,542
1,439,174
Interest paid
(5,231)
(23,476)
Income taxes paid
(705,754)
(252,004)
Net cash inflow from operating activities
1,114,557
1,163,694
Investing activities
Purchase of tangible fixed assets
(208,277)
(183,475)
Proceeds from disposal of tangible fixed assets
62,130
-
0
Proceeds from disposal of associates
-
0
(100)
Interest received
29,330
22,094
Net cash used in investing activities
(116,817)
(161,481)
Financing activities
Repayment of bank loans
-
0
(36,469)
Payment of finance leases obligations
(56,939)
(71,537)
Dividends paid
(512,689)
(700,000)
Net cash used in financing activities
(569,628)
(808,006)
Net increase in cash and cash equivalents
428,112
194,207
Cash and cash equivalents at beginning of year
1,489,304
1,295,097
Cash and cash equivalents at end of year
1,917,416
1,489,304
KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
1
Accounting policies
Company information

Kitchen Civils Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kitchen House, Green Park Road, Newport, East Yorkshire, HU15 2AW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company recognises revenue from the following major sources:

- Construction of civil engineering projects

Construction of civil engineering projects

Revenue from the provision of construction contracts is recognised by reference to the stage of completion when, the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 12 -

The “percentage of completion method” is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the year in connection with future activity on a contract are excluded from contract costs in determining the stage of completion. These costs are presented as stocks, prepayments or other assets depending on their nature, and provided it is probable they will be recovered. Bank interest accruing on capital borrowed to fund the production of long term contracts is carried forward within long term contract balances.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Equipment
33% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 13 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 14 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 15 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 16 -
1.15
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Civil engineering
36,546,215
31,718,343
2025
2024
£
£
Turnover analysed by geographical market
United Kingdom
36,546,215
31,718,343
2025
2024
£
£
Other revenue
Interest income
29,330
22,094
Grants received
-
13,215
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Government grants
-
(13,215)
Fees payable to the company's auditor for the audit of the company's financial statements
3,000
25,000
Depreciation of tangible fixed assets
141,087
122,023
Profit on disposal of tangible fixed assets
(24,180)
-
Operating lease charges
24,207
25,491
KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 17 -
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Production staff
35
30
Management staff
4
4
Total
39
34

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
1,630,586
1,519,370
Social security costs
215,214
181,848
Pension costs
38,822
33,927
1,884,622
1,735,145
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
347,630
496,123
Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
131,012
162,124
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
14,926
22,094
Other interest income
14,404
-
0
Total income
29,330
22,094
KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
7
Interest receivable and similar income
(Continued)
- 18 -
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
14,926
22,094
8
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost
Interest on bank overdrafts and loans
-
1,533
Other finance costs
Interest on finance leases and hire purchase contracts
5,224
7,027
Other interest
7
14,916
5,231
23,476
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
324,394
503,755
Adjustments in respect of prior periods
-
0
5,298
Total current tax
324,394
509,053
Deferred tax
Origination and reversal of timing differences
(921)
13,012
Total tax charge
323,473
522,065
KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
9
Taxation
(Continued)
- 19 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,151,321
1,832,169
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
287,830
458,042
Effects of:
Expenses that are not deductible in determining taxable profit
35,224
58,726
Adjustments in respect of prior years
-
0
5,298
Permanent capital allowances in excess of depreciation
7,479
(13,013)
Deferred tax movement
(921)
13,012
Land remediation tax credit
(6,139)
-
0
Taxation charge in the financial statements
323,473
522,065
10
Dividends
2025
2024
£
£
Final paid
512,689
700,000
11
Tangible fixed assets
Plant and equipment
Equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
649,197
106,247
158,034
913,478
Additions
134,554
28,791
44,932
208,277
Disposals
(51,550)
-
0
(42,500)
(94,050)
At 30 September 2025
732,201
135,038
160,466
1,027,705
Depreciation and impairment
At 1 October 2024
269,811
75,216
63,325
408,352
Depreciation charged in the year
107,180
13,106
20,801
141,087
Eliminated in respect of disposals
(28,594)
-
0
(27,506)
(56,100)
At 30 September 2025
348,397
88,322
56,620
493,339
KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
11
Tangible fixed assets
Plant and equipment
Equipment
Motor vehicles
Total
£
£
£
£
(Continued)
- 20 -
Carrying amount
At 30 September 2025
383,804
46,716
103,846
534,366
At 30 September 2024
379,386
31,031
94,709
505,126
12
Fixed asset investments
2025
2024
Notes
£
£
Investments in associates
13
100
100
13
Associates

Details of the company's associates at 30 September 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Tekton Civil Engineering Ltd
England
Ordinary
50.00
14
Stocks
2025
2024
£
£
Raw materials and consumables
306,126
235,364
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
405,663
1,109,414
Gross amounts owed by contract customers
4,786,861
3,205,863
Amounts owed by undertakings in which the company has a participating interest
105,817
143,984
Other debtors
452,603
425,742
Prepayments and accrued income
242,510
237,862
5,993,454
5,122,865
KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 21 -
16
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Obligations under finance leases
18
45,030
58,266
Trade creditors
4,972,011
3,136,359
Amounts owed to group undertakings
238,319
262,656
Corporation tax
142,935
524,295
Other taxation and social security
170,382
212,663
Other creditors
9,112
20,476
Accruals and deferred income
894,648
1,129,554
6,472,437
5,344,269

The aggregate amount of creditors due within one year, in respect of which security has been given was £45,030 (2 024 : £58,266).

17
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
18
11,257
54,960

The aggregate amount of creditors due after one year, in respect of which security has been given is £11,257 (2024 : £54,960).

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 22 -
18
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
45,030
58,266
In two to five years
11,257
54,960
56,287
113,226

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 36 months. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

19
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
123,010
123,931
2025
Movements in the year:
£
Liability at 1 October 2024
123,931
Credit to profit or loss
(921)
Liability at 30 September 2025
123,010

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

20
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
38,822
33,927

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 23 -
21
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Class A shares of £1 each
3
3
3
3
Ordinary Class B shares of £1 each
1
1
1
1
4
4
4
4
22
Contingent liabilities

The company is party to an omnibus guarantee arrangement with its parent undertaking in regards to obligations under hire purchase and finance lease agreements, this amounted to £689,301 at the year end, The facility is limited to £1,000,000.

The bank hold security in the way of guarantee over the company's head office to a value of £300,000.

23
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
92,577
29,337
Years 2-5
8,640
17,217
101,217
46,554
24
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
347,630
496,123
Transactions with related parties

During the year the company entered into the following transactions with related parties:

KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
24
Related party transactions
(Continued)
- 24 -
Other information

During the year, the company provided a funding loan with a total value of £107,421 to Kitchen Investments Limited, a company in which J R Kitchen and Z L kitchen are directors and shareholders of. At the year-end, £107,421 was owed to Kitchen Civils Limited in respect of these transactions. This amount is interest free and there are no fixed terms for the repayment of this amount.

The company received a total of £51,509 in respect of re-charges to Tekton Civils Engineering Limited, a company J R Kitchen and Kitchen Civils Limited are shareholders of. At the year-end £1,205 was owed to Kitchen Civils Limited in respect of these transactions. This amount is interest free and there are no fixed terms for the repayment of this amount. Also during the year the company made a repayment of the loan balance of £40,181. At the year-end, £61,379 was owed to Kitchen Civils Limited in respect of these transactions. This amount is interest free and there are no fixed terms for the repayment of this amount.

During the year, the following transactions occurred with Kitchen Civils (Holdings) Limited, a company in which J R Kitchen and Z L Kitchen are directors and shareholders of:

- Purchases, in respect of the hire of vehicles - £1,725,442 (2024 : £1,451,528)

- Rent paid of £52,000 (2024 : £52,000)

- Purchases and re-charged costs with a total combined value of - (£168,316) (2024 : (£20,203))

At the year-end £238,319 was owed to Kitchen Civils (Holdings) Limited in respect of these transactions. This amount is interest free and there are no fixed terms for the repayment of this amount.

During the year the company provided funding with a total value of £809 in relation to re-charge to Humber Fab Limited, a company in which A L Hardcastle is a director of and Kitchen Civils (Holdings) Limited is a shareholder. At the year-end, £44,538 was owed to Kitchen Civils Limited. This amount is interest free and there are no fixed terms for the repayment of this amount.

25
Ultimate controlling party

The company is a wholly-owned subsidiary of Kitchen Civils (Holdings) Limited. The ultimate controlling party of Kitchen Civils (Holdings) Limited is J R Kitchen.

26
Cash generated from operations
2025
2024
£
£
Profit after taxation
827,848
1,310,104
Adjustments for:
Taxation charged
323,473
522,065
Finance costs
5,231
23,476
Investment income
(29,330)
(22,094)
Gain on disposal of tangible fixed assets
(24,180)
-
Depreciation and impairment of tangible fixed assets
141,087
122,023
Movements in working capital:
Increase in stocks
(70,762)
(125,511)
Increase in debtors
(870,589)
(1,306,486)
Increase in creditors
1,522,764
915,597
Cash generated from operations
1,825,542
1,439,174
KITCHEN CIVILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 25 -
27
Analysis of changes in net funds
1 October 2024
Cash flows
30 September 2025
£
£
£
Cash at bank and in hand
1,489,304
428,112
1,917,416
Lease liabilities
(113,226)
56,939
(56,287)
1,376,078
485,051
1,861,129
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