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REGISTERED NUMBER: 01527338 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AVANTI FITTED KITCHENS LIMITED

AVANTI FITTED KITCHENS LIMITED (REGISTERED NUMBER: 01527338)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

AVANTI FITTED KITCHENS LIMITED (REGISTERED NUMBER: 01527338)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,824,142 |  | 1,897,399 |  |

CURRENT ASSETS

Stocks | 585,253 |  | 548,550 |  |

Debtors | 5 | 2,684,752 |  | 2,552,750 |  |

Cash at bank and in hand | 734,760 |  | 854,193 |  |

4,004,765 |  | 3,955,493 |  |

CREDITORS

Amounts falling due within one year | 6 | 726,730 |  | 936,045 |  |

NET CURRENT ASSETS | 3,278,035 |  | 3,019,448 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,102,177 |  | 4,916,847 |  |

PROVISIONS FOR LIABILITIES | 334,000 |  | 325,000 |  |

NET ASSETS | 4,768,177 |  | 4,591,847 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 7 | 924,318 |  | 924,318 |  |

Retained earnings | 3,843,759 |  | 3,667,429 |  |

SHAREHOLDERS' FUNDS | 4,768,177 |  | 4,591,847 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AVANTI FITTED KITCHENS LIMITED (REGISTERED NUMBER: 01527338)

BALANCE SHEET - continued

31 DECEMBER 2025

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

Mrs K A Turner - Director

AVANTI FITTED KITCHENS LIMITED (REGISTERED NUMBER: 01527338)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Avanti Fitted Kitchens Limited is a private company, limited by shares, registered in England and Wales, registered number 01527338. Its registered office is Admiral House, Waterfront East, Brierley Hill, West Midlands, DY5 1XG.

| The financial statements are presented in Sterling, which is the functional currency of the company.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 25% on reducing balance, 20% on reducing balance, 20% on cost and 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

AVANTI FITTED KITCHENS LIMITED (REGISTERED NUMBER: 01527338)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Financial instruments

| Basic financial liabilities, including trade and other debtors, bank loans and other loans 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 receipts discounted at a market rate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 56 (2024 - 72 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 1,500,000 |  | 1,617,189 |  | 3,117,189 |  |

| Additions | - |  | 9,292 |  | 9,292 |  |

| Disposals | - |  | (120,674 | ) | (120,674 | ) |

| At 31 December 2025 | 1,500,000 |  | 1,505,807 |  | 3,005,807 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 1,219,790 |  | 1,219,790 |  |

| Charge for year | - |  | 82,549 |  | 82,549 |  |

| Eliminated on disposal | - |  | (120,674 | ) | (120,674 | ) |

| At 31 December 2025 | - |  | 1,181,665 |  | 1,181,665 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,500,000 |  | 324,142 |  | 1,824,142 |  |

| At 31 December 2024 | 1,500,000 |  | 397,399 |  | 1,897,399 |  |

AVANTI FITTED KITCHENS LIMITED (REGISTERED NUMBER: 01527338)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 December 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2024 | 816,807 |  | - |  | 816,807 |  |

| Cost | 683,193 |  | 1,505,807 |  | 2,189,000 |  |

1,500,000 |  | 1,505,807 |  | 3,005,807 |  |

| If freehold land and buildings had not been revalued it would have been included at the following historical cost:

| 31.12.25 |  | 31.12.24

£ | £ |

| Cost | 683,193 |  | 683,193 |  |

| Aggregate depreciation | 165,511 |  | 165,511 |  |

| Value of land in freehold land and buildings | 517,682 |  | 517,682 |  |

| Freehold land and buildings were valued on an open market basis on 13 June 2025 by Carter Jonas .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 16,168 |  | 17,175 |  |

| Amounts owed by group undertakings | 2,572,122 |  | 2,444,437 |  |

| Other debtors | 96,462 |  | 91,138 |  |

2,684,752 |  | 2,552,750 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 448,177 |  | 730,594 |  |

| Taxation and social security | 185,829 |  | 130,857 |  |

| Other creditors | 92,724 |  | 74,594 |  |

726,730 |  | 936,045 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 924,318 |  |

AVANTI FITTED KITCHENS LIMITED (REGISTERED NUMBER: 01527338)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Avanti West Midlands Limited.

| Avanti West Midlands Limited is under the control of its directors.