ACCOUNTS - Final Accounts preparation

Company registration number: 12332942

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 NOVEMBER 2025

	KITCHEN ERGONOMICS HOLDINGS LIMITED


KITCHEN ERGONOMICS HOLDINGS LIMITED

COMPANY INFORMATION

Directors	A J Ward
	C J Ward


Company secretary	C J Ward


Registered number	12332942


Registered office	Richmond House
	Walkern Road
	Stevenage
	Hertfordshire
	SG1 3QP


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Hertfordshire
	SG1 3QP


KITCHEN ERGONOMICS HOLDINGS LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 8


KITCHEN ERGONOMICS HOLDINGS LIMITED REGISTERED NUMBER:12332942

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		As restated
	2025	2024
Note	£	£

Fixed assets
Tangible assets			4,375		5,875
Investment property	5		875,000		750,000
			879,375		755,875
Current assets
Debtors: amounts falling due within one year	6	-		13,112
Bank and cash balances		103,083		73,842
		103,083		86,954
Creditors: amounts falling due within one year	7	(29,604)		(34,708)
Net current assets			73,479		52,246
Total assets less current liabilities			952,854		808,121
Creditors: amounts falling due after more than one year	8		(135,257)		(100,734)
Provisions for liabilities
Deferred tax		(93,867)		(62,770)
			(93,867)		(62,770)
Net assets			723,730		644,617

Capital and reserves
Called up share capital	50	50
Investment property fair value	281,250	187,500
Profit and loss account	442,430	457,067
	723,730	644,617

Page 1


KITCHEN ERGONOMICS HOLDINGS LIMITED REGISTERED NUMBER:12332942

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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

A J Ward

Director

Date: 24 August 2026

The notes on pages 3 to 8 form part of these financial statements.

Page 2


KITCHEN ERGONOMICS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Kitchen Ergonomics Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Rental income

Rental income is recognised on a straight-line basis over the year in which the rental relates.

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3


KITCHEN ERGONOMICS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4


KITCHEN ERGONOMICS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Tangible fixed assets

		Motor vehicles
		£
	Cost or valuation
	At 1 December 2024	6,000
	At 30 November 2025	6,000
	Depreciation
	At 1 December 2024	125
	Charge for the year on owned assets	1,500
	At 30 November 2025	1,625
	Net book value
	At 30 November 2025	4,375
	At 30 November 2024	5,875

Page 5


KITCHEN ERGONOMICS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

5.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 December 2024	750,000
	Surplus on revaluation	125,000
	At 30 November 2025	875,000

	Comprising
	Cost	500,000
	Annual revaluation surplus/(deficit):
	2024	250,000
	2025	125,000
	At 30 November 2025	875,000

The directors have assessed the fair value of the investment property by reference to market evidence of comparable properties and prevailing rental yields in the local area. No external valuation was obtained during the year.

Debtors

					2025	2024
					£	£


Other debtors	-	13,112
	-	13,112

Page 6


KITCHEN ERGONOMICS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	19,615	18,978
Corporation tax	7,841	14,880
Other creditors	888	-
Accruals and deferred income	1,260	850
	29,604	34,708

The following liabilities were secured:
	2025	2024
	£	£


Bank loans	19,615	18,978
	19,615	18,978

Details of security provided:

The above loan is secured against the property by way of a fixed charge.

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	71,923	88,567
Amounts owed to connected undertakings	63,334	12,167
	135,257	100,734

The following liabilities were secured:
	2025	2024
	£	£


Bank loans	71,923	88,567
	71,923	88,567

Details of security provided:

The above loan is secured against the property by way of a fixed charge.

Page 7


KITCHEN ERGONOMICS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Related party transactions

At the balance sheet date the company owed £888 to the directors (2024: £13,112 owed from the director to the company). The balance can be found within creditors due within one year. No interest is being charged on this loan.

Included within creditors amounts falling due in more than one year is an amount of £63,334 due to a connected undertaking (2024: £12,167). This amount is free of interest.

Page 8