Karl Benz Kitchens and Interiors Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07953159

Karl Benz Kitchens and Interiors Limited

Filleted Unaudited Financial Statements

28 February 2026

Karl Benz Kitchens and Interiors Limited

Financial Statements

Year ended 28 February 2026

Contents	Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Karl Benz Kitchens and Interiors Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Karl Benz Kitchens and Interiors Limited

Year ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Karl Benz Kitchens and Interiors Limited for the year ended 28 February 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Karl Benz Kitchens and Interiors Limited in accordance with the terms of our engagement letter dated 12 August 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Karl Benz Kitchens and Interiors Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Karl Benz Kitchens and Interiors Limited and its director for our work or for this report.

It is your duty to ensure that Karl Benz Kitchens and Interiors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Karl Benz Kitchens and Interiors Limited. You consider that Karl Benz Kitchens and Interiors Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Karl Benz Kitchens and Interiors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

17 September 2026

Karl Benz Kitchens and Interiors Limited

Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	5,608	4,662

Current assets

Stocks		231,614	266,464
Debtors	6	31,950	30,863
Cash at bank and in hand		4,872	3,803
		---------	---------
		268,436	301,130

Creditors: amounts falling due within one year	7	410,497	393,420
		---------	---------
Net current liabilities		142,061	92,290
		---------	--------
Total assets less current liabilities		( 136,453)	( 87,628)

Creditors: amounts falling due after more than one year	8	308,000	188,000
		---------	---------
Net liabilities		( 444,453)	( 275,628)
		---------	---------

Karl Benz Kitchens and Interiors Limited

Statement of Financial Position (continued)

28 February 2026

	2026	2025
Note	£	£

Capital and reserves

Called up share capital	120	120
Profit and loss account	( 444,573)	( 275,748)
	---------	---------
Shareholders deficit	( 444,453)	( 275,628)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 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 financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

P G Cunningham
Director

Company registration number: 07953159

Karl Benz Kitchens and Interiors Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Napier, 01 Napier Street, Sheffield, S11 8HA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There is a deficit on the statement of financial position at the year end date but the directors consider that it is appropriate to prepare the financial statements on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & machinery	-	20% straight line
Fixtures & fittings	-	25% straight line
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 March 2025	48,939	21,988	18,045	88,972
Additions	–	3,143	–	3,143
	--------	--------	--------	--------
At 28 February 2026	48,939	25,131	18,045	92,115
	--------	--------	--------	--------
Depreciation
At 1 March 2025	48,939	20,192	15,179	84,310
Charge for the year	–	1,477	720	2,197
	--------	--------	--------	--------
At 28 February 2026	48,939	21,669	15,899	86,507
	--------	--------	--------	--------
Carrying amount
At 28 February 2026	–	3,462	2,146	5,608
	--------	--------	--------	--------
At 28 February 2025	–	1,796	2,866	4,662
	--------	--------	--------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	27,765	25,802
Other debtors	4,185	5,061
	--------	--------
	31,950	30,863
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	73,956	92,238
Social security and other taxes	27,851	33,977
Other creditors	308,690	267,205
	---------	---------
	410,497	393,420
	---------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	308,000	188,000
	---------	---------