1 April 2022 false Taxfiler 2023.9 08489813business:PrivateLimitedCompanyLtd2022-04-012023-03-31 084898132022-03-31 084898132022-04-012023-03-31 08489813business:AuditExempt-NoAccountantsReport2022-04-012023-03-31 08489813business:AbridgedAccounts2022-04-012023-03-31 084898132023-03-31 08489813business:Director12022-04-012023-03-31 08489813business:Director22022-04-012023-03-31 08489813business:Director32022-04-012023-03-31 08489813business:RegisteredOffice2022-04-012023-03-31 084898132022-03-31 08489813core:WithinOneYear2023-03-31 08489813core:WithinOneYear2022-03-31 08489813core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 08489813core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 08489813core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 08489813core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 08489813core:PreviouslyStatedAmount2023-03-31 08489813core:PreviouslyStatedAmount2022-03-31 08489813business:SmallEntities2022-04-012023-03-31 08489813countries:EnglandWales2022-04-012023-03-31 084898132021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. 08489813 (England and Wales)
KDC (COMMERCIAL) LTD Unaudited accounts for the year ended 31 March 2023
KDC (COMMERCIAL) LTD Unaudited accounts Contents
Page
- 2 -
KDC (COMMERCIAL) LTD Company Information for the year ended 31 March 2023
Directors
Amanda Jane Felstead Nicola Pheasant Irina Vladimirovna Rodkina
Company Number
08489813 (England and Wales)
Registered Office
263A TARBOCK ROAD HUYTON LIVERPOOL L36 0SD
Accountants
Adding Value Consultancy Ltd Studio 6, Bluecoat Chambers School Lane Liverpool L1 3BX
- 3 -
KDC (COMMERCIAL) LTD Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
608 
625 
Current assets
Debtors
21,168 
4,184 
Cash at bank and in hand
93,436 
145,733 
114,604 
149,917 
Creditors: amounts falling due within one year
(103,935)
(138,668)
Net current assets
10,669 
11,249 
Net assets
11,277 
11,874 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
11,276 
11,873 
Shareholders' funds
11,277 
11,874 
For the year ending 31 March 2023 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2023 and were signed on its behalf by
Nicola Pheasant Director Company Registration No. 08489813
- 4 -
KDC (COMMERCIAL) LTD Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
KDC (COMMERCIAL) LTD is a private company, limited by shares, registered in England and Wales, registration number 08489813. The registered office is 263A TARBOCK ROAD, HUYTON, LIVERPOOL, L36 0SD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2022
3,450 
Additions
730 
At 31 March 2023
4,180 
Depreciation
At 1 April 2022
2,825 
Charge for the year
747 
At 31 March 2023
3,572 
Net book value
At 31 March 2023
608 
At 31 March 2022
625 
5
Average number of employees
During the year the average number of employees was 8 (2022: 6).
- 5 -