Elfin Kitchens Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Elfin Kitchens Limited

Company Information

Directors	Mrs Lucy Jane Andrew Mr Thomas Barry McCain Mr Neill James Andrew Mrs Luisa Marie McCain

Registered office

Elfin House 3 Pedders Close Colchester Essex CO3 4QX

Accountants

Anthony Russel Limited 1st Floor 11 Freeport Office Village Century Drive Braintree Essex CM77 8YG

Elfin Kitchens Limited

(Registration number: 05709783)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	567,404	566,696
Current assets
Stocks	6	115,465	107,389
Debtors	7	263,227	37,582
Cash at bank and in hand		532,625	664,303
		911,317	809,274
Creditors: Amounts falling due within one year	8	(557,238)	(469,437)
Net current assets		354,079	339,837
Total assets less current liabilities		921,483	906,533
Creditors: Amounts falling due after more than one year	8	(601,686)	(667,816)
Provisions for liabilities		(22,311)	(16,815)
Net assets		297,486	221,902
Capital and reserves
Called up share capital	9	26	26
Capital redemption reserve		25	25
Retained earnings		297,435	221,851
Shareholders' funds		297,486	221,902

For the financial 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.

Elfin Kitchens Limited

(Registration number: 05709783)
Balance Sheet as at 28 February 2026

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 October 2026 and signed on its behalf by:
 

......................................... Mr Thomas Barry McCain Director

Elfin Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Elfin House
3 Pedders Close
Colchester
Essex
CO3 4QX
England

These financial statements were authorised for issue by the Board on 13 October 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Foreign currency transactions and balances

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance
Fixtures and fittings	25% on reducing balance
Computer equipment	25% on reducing balance
Improvement of property	10 years

Elfin Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Motor Vehicles

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.

Defined contribution pension obligation

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 6).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	39,788	43,919

Elfin Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5	tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Improvements to property  £	Other tangible assets £
Cost or valuation
At 1 March 2025	464,225	34,910	85,060	212,785	14,095
Additions	-	1,000	39,684	-	-
Disposals	-	(6,073)	-	-	-
At 28 February 2026	464,225	29,837	124,744	212,785	14,095
Depreciation
At 1 March 2025	-	26,565	28,248	177,572	11,994
Charge for the year	-	2,127	15,856	21,279	525
Eliminated on disposal	-	(5,884)	-	-	-
At 28 February 2026	-	22,808	44,104	198,851	12,519
Carrying amount
At 28 February 2026	464,225	7,029	80,640	13,934	1,576
At 28 February 2025	464,225	8,345	56,812	35,213	2,101

Elfin Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

	Total £
Cost or valuation
At 1 March 2025	811,075
Additions	40,684
Disposals	(6,073)
At 28 February 2026	845,686
Depreciation
At 1 March 2025	244,379
Charge for the year	39,787
Eliminated on disposal	(5,884)
At 28 February 2026	278,282
Carrying amount
At 28 February 2026	567,404
At 28 February 2025	566,696

Included within the net book value of land and buildings above is £464,225 (2025 - £464,225) in respect of freehold land and buildings.
 

6

stocks

	2026 £	2025 £
Other inventories	115,465	107,389

Elfin Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

debtors

	Note	2026 £	2025 £
Trade debtors		150,109	28,714
Amounts owed by related parties	11	83,537	419
Other debtors		1,329	3,439
Prepayments		28,252	5,010
		263,227	37,582

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	85,770	66,678
Trade creditors		74,419	43,168
Social security and other taxes		174,788	246,855
Outstanding defined contribution pension costs		-	396
Other payables		219,261	109,340
Accruals		3,000	3,000
		557,238	469,437
Due after one year
Loans and borrowings	10	601,686	667,816

Elfin Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £1 each	26	26	26	26
Ordinary B of £1 each	-	-	-	-
	26	26	26	26

10	Loans and borrowings

	2026 £	2025 £
Non-current loans and borrowings
Bank borrowings	580,722	636,636
Hire purchase contracts	20,964	31,180
	601,686	667,816

	2026 £	2025 £
Current loans and borrowings
Bank borrowings	55,894	53,699
Hire purchase contracts	29,876	10,648
Other borrowings	-	2,331
	85,770	66,678

Elfin Kitchens Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

11	Related party transactions

Transactions with directors The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025: Interest is charged on the loan at 2.25% until 05/04/2025 & 3.75% from 06/04/2025.

Transactions with directors

2026	At 1 March 2025 £	Advances to director £	Repayments by director £	At 28 February 2026 £
Director 2	(2,330)	108,106	(64,000)	41,776
Director 1	419	106,542	(65,200)	41,761
	(1,911)	214,648	(129,200)	83,537

2025	At 1 March 2024 £	Advances to director £	Repayments by director £	At 28 February 2025 £
Director 2	22,149	101,821	(126,300)	(2,330)
Director 1	22,606	104,113	(126,300)	419
	44,755	205,935	(252,600)	(1,911)