Registration number: 13706483

Lansdown Kitchens Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Lansdown Kitchens Limited

Company Information

Directors

Mr N A Heaton Mr J T Barnfield Mr D A Herbert

Registered office

The Site 24 Chosen View Road Cheltenham Gloucestershire GL51 9LT

Accountants

Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Lansdown Kitchens Limited

(Registration number: 13706483)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	7,314	9,379
Tangible assets	5	90,731	129,884
		98,045	139,263
Current assets
Stocks	6	5,000	5,000
Debtors	7	9,584	15,628
Cash at bank and in hand		6,262	891
		20,846	21,519
Creditors: Amounts falling due within one year	8	(287,487)	(218,601)
Net current liabilities		(266,641)	(197,082)
Total assets less current liabilities		(168,596)	(57,819)
Creditors: Amounts falling due after more than one year	8	(20,318)	(23,555)
Net liabilities		(188,914)	(81,374)
Capital and reserves
Called up share capital		30	30
Retained earnings		(188,944)	(81,404)
Shareholders' deficit		(188,914)	(81,374)

Lansdown Kitchens Limited

(Registration number: 13706483)
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.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 Board on 22 July 2026 and signed on its behalf by:
 

......................................... Mr J T Barnfield Director

Lansdown Kitchens Limited

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 and Wales.

The address of its registered office is:
The Site
24 Chosen View Road
Cheltenham
Gloucestershire
GL51 9LT
England

These financial statements were authorised for issue by the Board on 22 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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. For this reason, they continue to adopt the going concern basis in preparing the accounts.

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 sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Lansdown Kitchens Limited

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
Plant and Machinery	33% Straight Line
Office Equipment	25% Straight Line
Showroom	20% Reducing Balance

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
Website	20% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Lansdown Kitchens Limited

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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 directors) during the year, was 5 (2024 - 5).

Lansdown Kitchens Limited

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

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 November 2024	10,325	10,325
At 31 October 2025	10,325	10,325
Amortisation
At 1 November 2024	946	946
Amortisation charge	2,065	2,065
At 31 October 2025	3,011	3,011
Carrying amount
At 31 October 2025	7,314	7,314
At 31 October 2024	9,379	9,379

Lansdown Kitchens Limited

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

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 November 2024	58,503	91,417	149,920
Additions	2,253	-	2,253
At 31 October 2025	60,756	91,417	152,173
Depreciation
At 1 November 2024	6,070	13,966	20,036
Charge for the year	10,933	30,473	41,406
At 31 October 2025	17,003	44,439	61,442
Carrying amount
At 31 October 2025	43,753	46,978	90,731
At 31 October 2024	52,433	77,451	129,884

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of long leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	5,000	5,000

7

Debtors

Current	2025 £	2024 £
Trade debtors	462	-
Prepayments	8,522	8,730
Other debtors	600	6,898
	9,584	15,628

Lansdown Kitchens Limited

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

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	3,237	2,383
Trade creditors		136,770	103,135
Taxation and social security		5,176	2,386
Accruals and deferred income		1,300	-
Other creditors		141,004	110,697
		287,487	218,601

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	20,318	23,555

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	20,318	23,555

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,237	2,383

Lansdown Kitchens Limited

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

10	Related party transactions

Transactions with directors

2025	At 1 November 2024 £	Advances to director £	Repayments by director £	At 31 October 2025 £
Mr J T Barnfield
Directors Loan Account	(24,990)	-	(50)	(25,040)
Mr N A Heaton
Mr N A Heaton	(19,990)	-	-	(19,990)
Mr D A Herbert
Mr D A Herbet	(39,240)	-	-	(39,240)

2024	At 1 November 2023 £	Advances to director £	Repayments by director £	At 31 October 2024 £
Mr J T Barnfield
Directors Loan Account	(19,990)	-	(5,000)	(24,990)
Mr N A Heaton
Mr N A Heaton	(19,990)	-	-	(19,990)
Mr D A Herbert
Mr D A Herbet	(19,990)	750	(20,000)	(39,240)