REGISTERED NUMBER: 08250481 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Billingham Kitchens Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr F A Goodwillie

Mr PT Cook

REGISTERED OFFICE:

84-86 Park Road

Hartlepool

TS26 9HU

REGISTERED NUMBER:

08250481 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

18,021

211,709

CURRENT ASSETS

Stocks

101,304

8,000

Debtors

5

137,646

120,618

Cash at bank and in hand

107,526

59,153

346,476

187,771

CREDITORS

Amounts falling due within one year

6

250,957

187,209

NET CURRENT ASSETS

95,519

562

TOTAL ASSETS LESS CURRENT LIABILITIES

113,540

212,271

CREDITORS

Amounts falling due after more than one year

7

28,389

138,383

NET ASSETS

85,151

73,888

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

85,001

73,738

85,151

73,888

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

Mr F A Goodwillie - Director

1.	STATUTORY INFORMATION

Billingham 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.

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.

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 15% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

200,491

53,701

254,192

Additions

-

12,693

12,693

Disposals

(200,491

)

-

(200,491

)

At 31 October 2025

-

66,394

66,394

DEPRECIATION

At 1 November 2024

-

42,483

42,483

Charge for year

-

5,890

5,890

At 31 October 2025

-

48,373

48,373

NET BOOK VALUE

At 31 October 2025

-

18,021

18,021

At 31 October 2024

200,491

11,218

211,709

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

-

9,952

Amounts owed by group undertakings

118,506

110,666

Other debtors

19,140

-

137,646

120,618

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Hire purchase contracts

5,145

5,145

Trade creditors

68,162

36,881

Amounts owed to group undertakings

90,443

90,477

Taxation and social security

34,619

13,238

Other creditors

52,588

41,468

250,957

187,209

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Hire purchase contracts

1,389

5,265

Other creditors

27,000

133,118

28,389

138,383

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31/10/25

31/10/24

£

£

Mr PT Cook

Balance outstanding at start of year

(1,248

)

(936

)

Amounts advanced

30,700

-

Amounts repaid

(10,312

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,140

(1,248

)

Interest of 3.75% has been charged on the above loan.