REGISTERED NUMBER: 12194768 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Cameo Kitchens Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O C Wicksteed

G P Rowland

REGISTERED OFFICE:

Unit 7 Hillgrove Business Park

Nazeing Road

Nazeing

Essex

EN9 2HB

REGISTERED NUMBER:

12194768 (England and Wales)

ACCOUNTANTS:

Apple Advisory Group Ltd

Chartered Management Accountants

12b Sun Street

Waltham Abbey

Essex

EN9 1EE

FIXED ASSETS

Tangible assets

4

536,065

544,357

CURRENT ASSETS

Stocks

172,497

142,389

Debtors

5

16,816

13,779

Cash at bank and in hand

97,021

170,155

286,334

326,323

CREDITORS

Amounts falling due within one year

6

394,957

473,631

NET CURRENT LIABILITIES

(108,623

)

(147,308

)

TOTAL ASSETS LESS CURRENT LIABILITIES

427,442

397,049

CREDITORS

Amounts falling due after more than one year

7

(1,647

)

(10,237

)

PROVISIONS FOR LIABILITIES

(3,249

)

(4,184

)

NET ASSETS

422,546

382,628

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

211,147

211,147

Fair value reserve

8

26,250

26,250

Retained earnings

184,949

145,031

422,546

382,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th September 2026 and were signed on its behalf by:

G P Rowland - Director

1.	STATUTORY INFORMATION

Cameo Kitchens 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1st April 2025

525,000

60,083

585,083

Additions

-

3,060

3,060

At 31st March 2026

525,000

63,143

588,143

DEPRECIATION

At 1st April 2025

6,000

34,726

40,726

Charge for year

3,000

8,352

11,352

At 31st March 2026

9,000

43,078

52,078

NET BOOK VALUE

At 31st March 2026

516,000

20,065

536,065

At 31st March 2025

519,000

25,357

544,357

Included in cost or valuation of land and buildings is freehold land of £ 340,000 (2025 - £ 340,000 ) which is not depreciated.

Cost or valuation at 31st March 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2022

490,000

18,843

508,843

Valuation in 2023

10,000

40,948

50,948

Valuation in 2024

25,000

-

25,000

Valuation in 2025

-

292

292

Valuation in 2026

-

3,060

3,060

525,000

63,143

588,143

If Freehold land and buildings had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

490,000

490,000

Value of land in freehold land and buildings

340,000

340,000

Freehold land and buildings were valued on an open market basis on 31st March 2026 by the Directors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1st April 2025

and 31st March 2026

38,546

DEPRECIATION

At 1st April 2025

17,316

Charge for year

5,307

At 31st March 2026

22,623

NET BOOK VALUE

At 31st March 2026

15,923

At 31st March 2025

21,230

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

16,816

13,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,000

12,000

Hire purchase contracts

6,590

6,590

Trade creditors

127,789

174,710

Taxation and social security

43,097

79,932

Other creditors

215,481

200,399

394,957

473,631

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,000

Hire purchase contracts

1,647

8,237

1,647

10,237

8.

RESERVES

Fair

value

reserve

£

At 1st April 2025

and 31st March 2026

26,250

9.	ULTIMATE CONTROLLING PARTY

The controlling party is G P Rowland.