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REGISTERED NUMBER: 10808820 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

KDH Ltd

KDH Ltd (Registered number: 10808820)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


KDH Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr L A Harrison
Mr S Turner





REGISTERED OFFICE: 32 Riverside
Sir Thomas Longley Road
Rochester
Kent
ME2 4DP





REGISTERED NUMBER: 10808820 (England and Wales)





ACCOUNTANTS: Skyfire Accountancy Ltd
The Old Rectory
Springhead Road
Northfleet
Kent
DA11 8HN

KDH Ltd (Registered number: 10808820)

Abridged Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 568,987 342,725
Investments 6 1 -
568,988 342,725

CURRENT ASSETS
Stocks 171,746 78,329
Debtors 374,111 696,292
Cash at bank 301,651 88,793
847,508 863,414
CREDITORS
Amounts falling due within one year 426,751 574,583
NET CURRENT ASSETS 420,757 288,831
TOTAL ASSETS LESS CURRENT
LIABILITIES

989,745

631,556

CREDITORS
Amounts falling due after more than one
year

(126,474

)

(31,667

)

PROVISIONS FOR LIABILITIES (142,247 ) (65,118 )
NET ASSETS 721,024 534,771

CAPITAL AND RESERVES
Called up share capital 65 65
Capital redemption reserve 38 38
Retained earnings 720,921 534,668
SHAREHOLDERS' FUNDS 721,024 534,771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

KDH Ltd (Registered number: 10808820)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 October 2023 and were signed on its behalf by:




Mr L A Harrison - Director



Mr S Turner - Director


KDH Ltd (Registered number: 10808820)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

KDH Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Revenue from the sale of goods is recognised at the point at which the goods have been delivered to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - straight line over 3 years
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 Profit and Loss Account, 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.


KDH Ltd (Registered number: 10808820)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 6 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 433,207
Additions 510,337
Disposals (241,371 )
At 31 March 2023 702,173
DEPRECIATION
At 1 April 2022 90,482
Charge for year 104,520
Eliminated on disposal (61,816 )
At 31 March 2023 133,186
NET BOOK VALUE
At 31 March 2023 568,987
At 31 March 2022 342,725

KDH Ltd (Registered number: 10808820)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
Additions 252,250
At 31 March 2023 252,250
DEPRECIATION
Charge for year 14,056
At 31 March 2023 14,056
NET BOOK VALUE
At 31 March 2023 238,194

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
Additions 1
At 31 March 2023 1
NET BOOK VALUE
At 31 March 2023 1

7. RELATED PARTY DISCLOSURES

During the period the company received repayment of £145,229 of loans to associated companies. lAt the end of the period, the amount owed by associated companies was £153,922 (2022: £299,151). The amount is included in debtors due within one year, is free of interest and repayable on demand.

8. COVID-19 BUSINESS SUPPORT

The company received £5,000 (2022: £104) of grants during the period. No conditions or other contingencies have been applied to the grants.