Academy Kitchens Limited

Academy Kitchens Limited
Director's Report
For the year ended 31 December 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company during the financial year was of kitchen installation and general building work.

Director

The director who served the company throughout the year was as follows:

Luke Sebastian Cutting

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director 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 the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys 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. The director is 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.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Luke Sebastian Cutting
Director

Date approved: 24 June 2026

Academy Kitchens Limited Accountants' Report For the year ended 31 December 2025
Report to the director on the preparation of the unaudited statutory accounts of Academy Kitchens Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Academy Kitchens Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of Academy Kitchens Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Academy Kitchens Limited and state those matters that we have agreed to state to the Board of Directors of Academy Kitchens Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Academy Kitchens Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Academy Kitchens Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Academy Kitchens Limited.You consider that Academy Kitchens Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of Academy Kitchens Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 December 2025. .................................................... Ludlow Painter Limited Produce House 1a Wickham Court Road West Wickham Kent BR4 9LN 24 June 2026 3

Academy Kitchens Limited
Accountants' Report
For the year ended 31 December 2025

Report to the director on the preparation of the unaudited statutory accounts of Academy Kitchens Limited for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Academy Kitchens Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Academy Kitchens Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Academy Kitchens Limited and state those matters that we have agreed to state to the Board of Directors of Academy Kitchens Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Academy Kitchens Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Academy Kitchens Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Academy Kitchens Limited.You consider that Academy Kitchens Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Academy Kitchens Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 December 2025.

....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
24 June 2026

Academy Kitchens Limited
Balance Sheet
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	5	40,000	40,000
Tangible fixed assets	6	103,650	118,130
		143,650	158,130
Current assets
Stocks	7	31,950	51,532
Debtors	8	74,686	323,973
Cash at bank and in hand		204,552	143,945
		311,188	519,450
Creditors: amount falling due within one year	9	(86,257)	(55,557)
Net current assets		224,931	463,893

Total assets less current liabilities		368,581	622,023
Accruals and deferred income		0	(368,763)
Net assets		368,581	253,260

Capital and reserves
Called up share capital	10	1,000	1,000
Profit and loss account		367,581	252,260
Shareholders' funds		368,581	253,260

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 24 June 2026 and were signed by:

-------------------------------
Luke Sebastian Cutting
Director

Academy Kitchens Limited
Statement of Changes in Equity
For the year ended 31 December 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 January 2024	1,000	562,306	563,306
Profit/(Loss) for the year		(188,646)	(188,646)
Total comprehensive income for the year	-	(188,646)	(188,646)
Dividends		(121,400)	(121,400)
Total investments by and distributions to owners	-	(121,400)	(121,400)
At 31 December 2024	1,000	252,260	253,260
At 01 January 2025	1,000	252,260	253,260
Profit/(Loss) for the year		226,621	226,621
Total comprehensive income for the year	-	226,621	226,621
Dividends		(111,300)	(111,300)
Total investments by and distributions to owners	-	(111,300)	(111,300)
At 31 December 2025	1,000	367,581	368,581

Academy Kitchens Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Academy Kitchens Limited is a private company, limited by shares, registered in England and Wales, registration number 02315184, registration address Produce House, 1a Wickham Court Road, West Wickham, Kent, BR4 9LN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. In the opinion of the director the value of goodwill has been maintained so no amortisation has been provided.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Office Equipment	33.3% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Directors' Emoluments

	2025 £	2024 £
Administrative Expenses
Director's Remuneration	12,570	12,570
	12,570	12,570

Staff Costs

	2025 £	2024 £
Wages and salaries	220,488	269,922
Pension costs, defined contribution plan	7,780	8,340
Other staff costs	6,403	5,004
	234,671	283,266

4.	Average number of employees Average number of employees during the year was 7 (2024 : 5).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	40,000	40,000
Additions	-	-
Disposals	-	-
At 31 December 2025	40,000	40,000
Net book values
At 31 December 2025	40,000	40,000
At 31 December 2024	40,000	40,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Office Equipment	Total
	£	£	£	£	£
At 01 January 2025	106,485	94,592	16,669	15,123	232,869
Additions	5,397	30,363	-	2,033	37,793
Disposals	-	(55,108)	-	-	(55,108)
At 31 December 2025	111,882	69,847	16,669	17,156	215,554
Depreciation
At 01 January 2025	38,277	53,319	9,637	13,506	114,739
Charge for year	17,052	3,123	1,758	1,560	23,493
On disposals	-	(26,328)	-	-	(26,328)
At 31 December 2025	55,329	30,114	11,395	15,066	111,904
Net book values
Closing balance as at 31 December 2025	56,553	39,733	5,274	2,090	103,650
Opening balance as at 01 January 2025	68,208	41,273	7,032	1,617	118,130

Stocks

	2025 £		2024 £
Stocks	31,950		51,532
	31,950		51,532

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	67,514	316,280
Prepayments & Accrued Income	7,000	7,000
VAT	172	693
	74,686	323,973

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	56,192	49,921
Corporation Tax	26,364	0
PAYE & Social Security	3,697	5,620
Director's Current Account	4	16
	86,257	55,557

10.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1,000 Class A shares of £1.00 each	1,000		1,000
	1,000		1,000

Registered Number: 02315184
England and Wales
ACADEMY KITCHENS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025