The Kitchen Bedroom Bathroom Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC264130

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		320,000		400,000
Tangible Assets	5		153,574		194,711

			473,574		594,711
CURRENT ASSETS
Stocks	6	25,000		30,000
Debtors	7	85,737		43,897
Cash at bank and in hand		46,865		28,589

		157,602		102,486
Creditors: Amounts Falling Due Within One Year	8	(442,949 )		(259,455 )

NET CURRENT ASSETS (LIABILITIES)			(285,347 )		(156,969 )

TOTAL ASSETS LESS CURRENT LIABILITIES			188,227		437,742

NET ASSETS			188,227		437,742

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			188,127		437,642

SHAREHOLDERS' FUNDS			188,227		437,742

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The Kitchen Bedroom Bathroom Company Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gordon Greig

Director

20/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Kitchen Bedroom Bathroom Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC264130 . The registered office is 21 Lansdowne Crescent, Edinburgh, Scotland, EH12 5EH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 12)

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The Kitchen Bedroom Bathroom Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	400,000

As at 31 December 2025	400,000

Amortisation
As at 1 January 2025	-
Provided during the period	80,000

As at 31 December 2025	80,000

Net Book Value
As at 31 December 2025	320,000

As at 1 January 2025	400,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	46,893	330,329	104,480	481,702
Additions	-	57,315	-	57,315
Disposals	-	(152,927 )	-	(152,927 )

As at 31 December 2025	46,893	234,717	104,480	386,090

Depreciation
As at 1 January 2025	27,954	184,164	74,873	286,991
Provided during the period	2,841	37,437	4,441	44,719
Disposals	-	(99,194 )	-	(99,194 )

As at 31 December 2025	30,795	122,407	79,314	232,516

Net Book Value
As at 31 December 2025	16,098	112,310	25,166	153,574

As at 1 January 2025	18,939	146,165	29,607	194,711

6. Stocks

	2025	2024
	£	£
Finished goods	9,000	10,000
Work in progress	16,000	20,000

	25,000	30,000

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The Kitchen Bedroom Bathroom Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	72,216	25,369
Prepayments and accrued income	13,521	18,528

	85,737	43,897

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	22,950	30,803
Other taxes and social security	8,220	12,568
VAT	35,459	15,574
Pension creditor	3,653	1,714
Accruals and deferred income	4,679	3,018
Director's loan account	367,988	195,778

	442,949	259,455

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Gordon Greig	(195,778 )	(180,000 )	6,370	-	(369,408 )

The above loan from the directors to the company is unsecured and is payable on demand.

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