Kitchen Installations (North West) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04763571

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		51,932		67,747

			51,932		67,747
CURRENT ASSETS
Stocks	6	185,625		156,648
Debtors	7	111,602		86,875
Cash at bank and in hand		422,090		228,768

		719,317		472,291
Creditors: Amounts Falling Due Within One Year	8	(418,918 )		(254,287 )

NET CURRENT ASSETS (LIABILITIES)			300,399		218,004

TOTAL ASSETS LESS CURRENT LIABILITIES			352,331		285,751

Creditors: Amounts Falling Due After More Than One Year	9		-		(3,340 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,983 )		(16,936 )

NET ASSETS			339,348		265,475

CAPITAL AND RESERVES
Called up share capital	10		1,002		1,002
Profit and Loss Account			338,346		264,473

SHAREHOLDERS' FUNDS			339,348		265,475

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Kitchen Installations (North West) Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Mark Butler

Director

05/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Kitchen Installations (North West) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04763571 . The registered office is Unit 3 Low Mills, Mill Lane, Lower Bentham, Lancaster, Lancashire, LA2 7FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

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 .... 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:

Leasehold	4% Straight line
Plant & Machinery	15% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33% Straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Kitchen Installations (North West) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.6. 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.

2.7. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 14)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2025	30,000

As at 30 June 2026	30,000

Amortisation
As at 1 July 2025	30,000

As at 30 June 2026	30,000

Net Book Value
As at 30 June 2026	-

As at 1 July 2025	-

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Kitchen Installations (North West) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 July 2025	15,538	15,094	183,946	7,845
Additions	-	-	-	-

As at 30 June 2026	15,538	15,094	183,946	7,845

Depreciation
As at 1 July 2025	12,503	7,355	131,814	5,880
Provided during the period	622	1,160	13,035	295

As at 30 June 2026	13,125	8,515	144,849	6,175

Net Book Value
As at 30 June 2026	2,413	6,579	39,097	1,670

As at 1 July 2025	3,035	7,739	52,132	1,965


	Computer Equipment	Total
	£	£
Cost
As at 1 July 2025	22,646	245,069
Additions	965	965

As at 30 June 2026	23,611	246,034

Depreciation
As at 1 July 2025	19,770	177,322
Provided during the period	1,668	16,780

As at 30 June 2026	21,438	194,102

Net Book Value
As at 30 June 2026	2,173	51,932

As at 1 July 2025	2,876	67,747

6. Stocks

	2026	2025
	£	£
Stock	185,625	156,648

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Kitchen Installations (North West) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	68,277	59,909
Other debtors	43,325	26,966

	111,602	86,875

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,448	5,830
Trade creditors	125,068	97,572
Bank loans and overdrafts	-	4,308
Other creditors	220,129	106,231
Taxation and social security	70,273	40,346

	418,918	254,287

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	3,340

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,002	1,002

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2026
	£	£	£	£	£
Mr Mark Butler	24,678	60,512	(46,437 )	-	38,752

The loan is unsecured and interest is charged on the loan at the relevant HMRC approved rate.

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