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KDM SERVICES LIMITED

Registered Number
SC721662
(Scotland)

Unaudited Financial Statements for the Period ended
31 March 2023

KDM SERVICES LIMITED
Company Information
for the period from 1 February 2022 to 31 March 2023

Directors

Dean Morrison
Kenneth Morrison

Registered Address

18 The Green
Coaltown
Glenrothes
KY7 6GY

Registered Number

SC721662 (Scotland)
KDM SERVICES LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

£

£

Fixed assets
Tangible assets515,601
15,601
Current assets
Stocks1,709
Debtors66,493
Cash at bank and on hand12,759
20,961
Creditors amounts falling due within one year7(14,731)
Net current assets (liabilities)6,230
Total assets less current liabilities21,831
Provisions for liabilities(2,964)
Net assets18,867
Capital and reserves
Called up share capital4
Profit and loss account18,863
Shareholders' funds18,867
The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2023, and are signed on its behalf by:
Dean Morrison
Director
Kenneth Morrison
Director

Registered Company No. SC721662
KDM SERVICES LIMITED
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-3
Stocks policy
Stock and work in progress are valued at the lower of cost and net realisable value.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

2023
Average number of employees during the year2
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
Additions5,08014,00026919,349
At 31 March 235,08014,00026919,349
Depreciation and impairment
Charge for year2783,432383,748
At 31 March 232783,432383,748
Net book value
At 31 March 234,80210,56823115,601
At 31 January 22----
6.Debtors

2023

£
Trade debtors / trade receivables440
Other debtors5,682
Prepayments and accrued income371
Total6,493
7.Creditors within one year

2023

£
Trade creditors / trade payables2,365
Taxation and social security6,937
Other creditors4,378
Accrued liabilities and deferred income1,051
Total14,731