Registration number: 12982128

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

(Registration number: 12982128)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	4,620
Tangible assets	5	3,924	6,205
		3,924	10,825
Current assets
Stocks	6	10,983	26,509
Debtors	7	22,222	16,944
Cash at bank and in hand		24,176	20,836
		57,381	64,289
Creditors: Amounts falling due within one year	8	(104,349)	(124,961)
Net current liabilities		(46,968)	(60,672)
Net liabilities		(43,044)	(49,847)
Capital and reserves
Called up share capital		2	2
Retained earnings		(43,046)	(49,849)
Shareholders' deficit		(43,044)	(49,847)

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

(Registration number: 12982128)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 July 2026
 

......................................... Mr Adam Daniel Urbanowski Director

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
70 Clowne Road
Barlborough
Chesterfield
Derbyshire
S43 4EJ
England

The principal place of business is:
729 Chesterfield Road
Woodseats
Sheffield
S8 0SL
United Kingdom

These financial statements were authorised for issue by the director on 7 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue from the sale of goods and provision of services at the point the products are installed and associated service delivered.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	15% Straight Line
Office Equipment	15% Reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Franchise fee	20% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as
operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and
rewards of ownership to the lessee. Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included inthe balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Intangible assets

	Franchise fee £	Total £
Cost or valuation
At 1 November 2024	23,100	23,100
At 31 October 2025	23,100	23,100
Amortisation
At 1 November 2024	18,480	18,480
Amortisation charge	4,620	4,620
At 31 October 2025	23,100	23,100
Carrying amount
At 31 October 2025	-	-
At 31 October 2024	4,620	4,620

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	15,333	15,333
At 31 October 2025	15,333	15,333
Depreciation
At 1 November 2024	9,128	9,128
Charge for the year	2,281	2,281
At 31 October 2025	11,409	11,409
Carrying amount
At 31 October 2025	3,924	3,924
At 31 October 2024	6,205	6,205

6

Stocks

	2025 £	2024 £
Work in progress	10,983	26,509

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7

Debtors

Current	2025 £	2024 £
Trade debtors	6,797	1,175
Prepayments	5,339	5,250
Other debtors	10,086	10,519
	22,222	16,944

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	13,312	-
Trade creditors		22,918	48,079
Taxation and social security		48,605	40,344
Accruals and deferred income		18,967	32,704
Other creditors		547	3,834
		104,349	124,961

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £13,312 (2024 - £0).

The Kitchen Bros Ltd

trading as Dream Doors Sheffield South

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	13,312	-

10	Related party transactions

Transactions with the director

2025	At 1 November 2024 £	Advances to director £	Repayments by director £	At 31 October 2025 £
Mr Dominic Urbanowski
	2,251	23,123	(23,555)	1,818
Mr Adam Daniel Urbanowski
	2,249	24,851	(24,851)	2,249

2024	At 1 November 2023 £	Advances to director £	Repayments by director £	At 31 October 2024 £
Mr Dominic Urbanowski
	1,435	24,135	(23,319)	2,251
Mr Adam Daniel Urbanowski
	1,435	28,198	(27,384)	2,249