3 3 Kitchenscomplete Limited NI673684 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is manufacture and installation of kitchens. Digita Accounts Production Advanced 6.30.9574.0 true true NI673684 2024-11-01 2025-10-31 NI673684 2025-10-31 NI673684 bus:OrdinaryShareClass1 2025-10-31 NI673684 core:RetainedEarningsAccumulatedLosses 2025-10-31 NI673684 core:ShareCapital 2025-10-31 NI673684 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 NI673684 core:MotorVehicles 2025-10-31 NI673684 core:OtherPropertyPlantEquipment 2025-10-31 NI673684 bus:SmallEntities 2024-11-01 2025-10-31 NI673684 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 NI673684 bus:FilletedAccounts 2024-11-01 2025-10-31 NI673684 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 NI673684 bus:RegisteredOffice 2024-11-01 2025-10-31 NI673684 bus:Director1 2024-11-01 2025-10-31 NI673684 bus:Director2 2024-11-01 2025-10-31 NI673684 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 NI673684 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI673684 bus:Agent1 2024-11-01 2025-10-31 NI673684 core:MotorVehicles 2024-11-01 2025-10-31 NI673684 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 NI673684 core:ToolsEquipment 2024-11-01 2025-10-31 NI673684 countries:AllCountries 2024-11-01 2025-10-31 NI673684 2024-10-31 NI673684 core:MotorVehicles 2024-10-31 NI673684 core:OtherPropertyPlantEquipment 2024-10-31 NI673684 2023-11-01 2024-10-31 NI673684 2024-10-31 NI673684 bus:OrdinaryShareClass1 2024-10-31 NI673684 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 NI673684 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 NI673684 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 NI673684 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2024-10-31 NI673684 core:MotorVehicles 2024-10-31 NI673684 core:OtherPropertyPlantEquipment 2024-10-31 NI673684 core:PreviouslyStatedAmount 2024-10-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: NI673684

Kitchenscomplete Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Kitchenscomplete Limited

Contents

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

Kitchenscomplete Limited

Company Information

Directors | Mr Christopher Brunton Mr Stephen Leckey

Registered office | Unit 37, Springbank Road Dunmurry BELFAST BT17 0QL

Accountants | McKeague Morgan & Company 27 College Gardens Belfast BT9 6BS

Kitchenscomplete Limited

(Registration number: NI673684)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 17,593 | 25,436
Current assets |  |  |
Stocks |  | 12,560 | -
Debtors | 5 | 4,361 | 35,653
Cash at bank and in hand |  | 17,110 | 19,149
|  | 34,031 | 54,802
Creditors: Amounts falling due within one year | 6 | (47,966) | (64,174)
Net current liabilities |  | (13,935) | (9,372)
Net assets |  | 3,658 | 16,064
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Profit and loss account |  | 3,656 | 16,062
Total equity |  | 3,658 | 16,064

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 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 Board on 4 August 2026 and signed on its behalf by:

.........................................

Mr Stephen Leckey
Director

Kitchenscomplete 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 the United Kingdom.

The address of its registered office is:
Unit 37, Springbank Road
Dunmurry
BELFAST
BT17 0QL

These financial statements were authorised for issue by the Board on 4 August 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 financial statements have been prepared on a going concern basis.

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.

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.

Kitchenscomplete Limited

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

2 | Accounting policies (continued)

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 & machinery | 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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Kitchenscomplete Limited

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

2 | Accounting policies (continued)

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Kitchenscomplete Limited

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

4 | Tangible assets

| Motor vehicles £ | Other property, plant and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 27,645 | 15,256 | 42,901
At 31 October 2025 | 27,645 | 15,256 | 42,901
Depreciation
At 1 November 2024 | 8,476 | 8,989 | 17,465
Charge for the year | 4,792 | 3,051 | 7,843
At 31 October 2025 | 13,268 | 12,040 | 25,308
Carrying amount
At 31 October 2025 | 14,377 | 3,216 | 17,593
At 31 October 2024 | 19,169 | 6,267 | 25,436

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 4,361 | 35,653
| 4,361 | 35,653

Kitchenscomplete Limited

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

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 28,312 | 24,593
Taxation and social security |  | 3,467 | 19,295
Loans from directors |  | 16,187 | 20,286
|  | 47,966 | 64,174

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

8 | Related party transactions

Kitchenscomplete Limited

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

8 | Related party transactions (continued)

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 71,006 | 73,500