Registration number: 04680616

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

Company Information

Chairman

TJ SCOTT

Director

T SETCHELL

Company secretary

DA WRIGHT

Registered office

2 Longrood Road Rugby Warwickshire England CV22 7RG

Accountants

Wright & Co. Accountants & Tax Advisors2 Longrood Road Rugby Warwickshire CV22 7RG

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

(Registration number: 04680616)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	55,800	69,487
Current assets
Stocks	5	38,634	36,244
Debtors		183,696	165,499
Cash at bank and in hand		60,948	69,897
		283,278	271,640
Prepayments and accrued income		14,485	13,346
Creditors: Amounts falling due within one year		(228,451)	(221,613)
Net current assets		69,312	63,373
Total assets less current liabilities		125,112	132,860
Creditors: Amounts falling due after more than one year		(23,837)	(29,444)
Accruals and deferred income		(2,380)	(2,670)
Net assets		98,895	100,746
Capital and reserves
Called up share capital	6	71	71
Retained earnings		98,824	100,675
Shareholders' funds		98,895	100,746

For the financial year ending 31 January 2026 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 March 2026
 

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

(Registration number: 04680616)
Abridged Balance Sheet as at 31 January 2026

......................................... T SETCHELL Director

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

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:
2 Longrood Road
Rugby
Warwickshire
CV22 7RG
England

The principal place of business is:
Unit 7
Cottage Leap
RUGBY
Warwickshire
CV21 3XP

These financial statements were authorised for issue by the director on 31 March 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 abridged 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 abridged 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 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 tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

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.

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, equipment & fittings	20% reducing balance

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.

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2025 - 11).

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	320,595	320,595
Additions	1,143	1,143
Disposals	(2,582)	(2,582)
At 31 January 2026	319,156	319,156
Depreciation
At 1 February 2025	251,108	251,108
Charge for the year	12,248	12,248
At 31 January 2026	263,356	263,356
Carrying amount
At 31 January 2026	55,800	55,800
At 31 January 2025	69,487	69,487

5

Stocks

	2026 £	2025 £
Other inventories	38,634	36,244

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

7	Related party transactions

Rugby Fitted Kitchens Ltd

trading as RUGBY FITTED KITCHENS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	6,352	8,389