Ean Mitchell Kitchen Installations Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC352281 (Scotland)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EAN MITCHELL KITCHEN INSTALLATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Mitchell

Mrs L M Mitchell

SECRETARY:

Mrs L M Mitchell

REGISTERED OFFICE:

Carradale

Yonderton Hill

Hatton

Peterhead

Aberdeenshire

AB42 0RE

REGISTERED NUMBER:

SC352281 (Scotland)

ACCOUNTANTS:

Bon Accord Accountancy Limited

71 Charleston Road North

Cove

Aberdeen

Aberdeenshire

AB12 3SZ

FIXED ASSETS

Tangible assets

4

5,208

6,004

CURRENT ASSETS

Stocks

500

Debtors

5

12,391

13,116

Cash at bank and in hand

25,340

23,454

38,231

37,070

CREDITORS

Amounts falling due within one year

6

23,064

18,827

NET CURRENT ASSETS

15,167

18,243

TOTAL ASSETS LESS CURRENT
LIABILITIES

20,375

24,247

PROVISIONS FOR LIABILITIES

942

1,082

NET ASSETS

19,433

23,165

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

19,333

23,065

SHAREHOLDERS' FUNDS

19,433

23,165

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 13 October 2026 and were signed on its behalf by:

E Mitchell - Director

Mrs L M Mitchell - Director

1.	STATUTORY INFORMATION

Ean Mitchell Kitchen Installations Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

33% on reducing balance 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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

and 31 December 2025

9,243

32,491

41,734

DEPRECIATION

At 1 January 2025

5,115

30,615

35,730

Charge for year

317

479

796

At 31 December 2025

5,432

31,094

36,526

NET BOOK VALUE

At 31 December 2025

3,811

1,397

5,208

At 31 December 2024

4,128

1,876

6,004

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

5,288

7,274

Other debtors

7,103

5,842

12,391

13,116

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

3,013

2,889

Taxation and social security

18,521

14,916

Other creditors

1,530

1,022

23,064

18,827