IRIS Accounts Production v23.2.0.158 09434757 Board of Directors Board of Directors Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094347572022-03-31094347572023-03-31094347572022-04-012023-03-31094347572021-03-31094347572021-04-012022-03-31094347572022-03-3109434757ns10:Originalns15:EnglandWales2022-04-012023-03-3109434757ns14:PoundSterlingns10:Original2022-04-012023-03-3109434757ns10:Originalns10:Director12022-04-012023-03-3109434757ns10:Original2022-04-012023-03-3109434757ns10:Originalns10:Director22022-04-012023-03-3109434757ns10:Originalns10:Director32022-04-012023-03-3109434757ns10:Original2023-03-3109434757ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3109434757ns10:Originalns10:SmallEntities2022-04-012023-03-3109434757ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3109434757ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3109434757ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3109434757ns10:Originalns10:FullAccounts2022-04-012023-03-3109434757ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3109434757ns10:Originalns10:RegisteredOffice2022-04-012023-03-3109434757ns10:Original2022-03-3109434757ns10:Originalns5:CurrentFinancialInstruments2023-03-3109434757ns10:Originalns5:CurrentFinancialInstruments2022-03-3109434757ns5:ShareCapitalns10:Original2023-03-3109434757ns5:ShareCapitalns10:Original2022-03-3109434757ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3109434757ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3109434757ns10:Originalns5:PlantMachinery2022-04-012023-03-3109434757ns10:Original2021-04-012022-03-3109434757ns10:Originalns5:LandBuildings2022-03-3109434757ns10:Originalns5:PlantMachinery2022-03-3109434757ns10:Original2022-03-3109434757ns10:Originalns5:LandBuildings2022-04-012023-03-3109434757ns10:Originalns5:LandBuildings2023-03-3109434757ns10:Originalns5:PlantMachinery2023-03-3109434757ns10:Originalns5:LandBuildings2022-03-3109434757ns10:Originalns5:PlantMachinery2022-03-3109434757ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3109434757ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3109434757ns10:Originalns10:OrdinaryShareClass12023-03-3109434757ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3109434757ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-012023-03-3109434757ns10:Originalns10:Director222022-03-3109434757ns10:Originalns10:Director222021-03-3109434757ns10:Originalns10:Director222022-04-012023-03-3109434757ns10:Originalns10:Director222021-04-012022-03-3109434757ns10:Originalns10:Director222023-03-3109434757ns10:Originalns10:Director222022-03-3109434757ns10:Original1ns10:Director12022-03-3109434757ns10:Original1ns10:Director12021-03-3109434757ns10:Original1ns10:Director12022-04-012023-03-3109434757ns10:Original1ns10:Director12021-04-012022-03-3109434757ns10:Original1ns10:Director12023-03-3109434757ns10:Original1ns10:Director12022-03-3109434757ns10:Originalns10:Director332022-03-3109434757ns10:Originalns10:Director332021-03-3109434757ns10:Originalns10:Director332022-04-012023-03-3109434757ns10:Originalns10:Director332021-04-012022-03-3109434757ns10:Originalns10:Director332023-03-3109434757ns10:Originalns10:Director332022-03-31
REGISTERED NUMBER: 09434757 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

KBH Construction Ltd

KBH Construction Ltd (Registered number: 09434757)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KBH Construction Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: K B Hayes
J Walker
K Hayes





REGISTERED OFFICE: Unit 6
Catheralls Industrial Estate
Brookhill Way
Buckley
FLINTSHIRE
CH7 3PS





REGISTERED NUMBER: 09434757 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

KBH Construction Ltd (Registered number: 09434757)

Balance Sheet
31 March 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Property, plant and equipment 4 161,455 109,723

CURRENT ASSETS
Inventories 1,000 1,000
Debtors 5 295,280 340,782
Cash at bank and in hand 838,284 521,785
1,134,564 863,567
CREDITORS
Amounts falling due within one year 6 358,509 305,119
NET CURRENT ASSETS 776,055 558,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

937,510

668,171

PROVISIONS FOR LIABILITIES 1,385 -
NET ASSETS 936,125 668,171

CAPITAL AND RESERVES
Called up share capital 7 150 150
Retained earnings 8 935,975 668,021
SHAREHOLDERS' FUNDS 936,125 668,171

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.

KBH Construction Ltd (Registered number: 09434757)

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.

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 31 August 2023 and were signed on its behalf by:




K B Hayes - Director J Walker - Director




K Hayes - Director


KBH Construction Ltd (Registered number: 09434757)

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

1. STATUTORY INFORMATION

KBH Construction 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. 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
Revenue 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 - 33% on cost and 20% on cost

Stocks
Inventories 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

KBH Construction Ltd (Registered number: 09434757)

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

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 April 2022 109,680 19,675 129,355
Additions - 62,838 62,838
Disposals - (11,998 ) (11,998 )
At 31 March 2023 109,680 70,515 180,195
DEPRECIATION
At 1 April 2022 - 19,632 19,632
Charge for year - 11,105 11,105
Eliminated on disposal - (11,997 ) (11,997 )
At 31 March 2023 - 18,740 18,740
NET BOOK VALUE
At 31 March 2023 109,680 51,775 161,455
At 31 March 2022 109,680 43 109,723

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 292,545 204,045
Amounts recoverable on contract - 133,651
Other debtors 2,735 3,086
295,280 340,782

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 160,419 128,124
Taxation and social security 169,216 149,982
Other creditors 28,874 27,013
358,509 305,119

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
150 Ordinary 1 150 150

KBH Construction Ltd (Registered number: 09434757)

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

8. RESERVES
Retained
earnings
£

At 1 April 2022 668,021
Profit for the year 375,954
Dividends (108,000 )
At 31 March 2023 935,975

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£ £
J Walker
Balance outstanding at start of year (2,138 ) (2,174 )
Amounts advanced - 540
Amounts repaid (504 ) (504 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,642 ) (2,138 )

K B Hayes
Balance outstanding at start of year (1,523 ) (1,559 )
Amounts advanced - 540
Amounts repaid (504 ) (504 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,027 ) (1,523 )

K Hayes
Balance outstanding at start of year 1,958 1,922
Amounts advanced - 540
Amounts repaid (504 ) (504 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,454 1,958

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors..