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2022-08-31 10925987 1 2022-08-31 10925987 1 2021-09-01 2022-08-31 10925987 frs-core:LeasedAssets 2021-09-01 2022-08-31 10925987 frs-core:OwnedAssets 2021-09-01 2022-08-31 10925987 frs-core:CurrencyRisk 2021-09-01 2022-08-31 10925987 frs-core:MarketRisk 2021-09-01 2022-08-31 10925987 frs-core:InterestRateRisk 2021-09-01 2022-08-31 10925987 frs-core:DeferredTaxation 2021-09-01 2022-08-31 10925987 frs-core:DeferredTaxation 2021-08-31 10925987 frs-core:DeferredTaxation 2022-08-31 10925987 frs-core:OtherProvisionsContingentLiabilities 2021-09-01 2022-08-31 10925987 frs-core:OtherProvisionsContingentLiabilities 2021-08-31 10925987 frs-core:OtherProvisionsContingentLiabilities 2022-08-31 10925987 frs-core:ProvisionsDeferredTax 2022-08-31 10925987 frs-core:OtherDeferredTax 2022-08-31 10925987 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-08-31 10925987 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-08-31 10925987 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 10925987
KFDT LTD
Unaudited Financial Statements
For The Year Ended 31 August 2023
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Unaudited Financial Statements
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Ms Katherine Fargus
Company Number 10925987
Registered Office 7 Bell Yard
London
WC2A 2JR
Accountants JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Page 1
Page 2
Statement of Financial Position
Registered number: 10925987
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 608 -
608 -
CURRENT ASSETS
Debtors 5 10,566 6,667
Cash at bank and in hand 88,595 39,932
99,161 46,599
Creditors: Amounts Falling Due Within One Year 6 (45,920 ) (16,955 )
NET CURRENT ASSETS (LIABILITIES) 53,241 29,644
TOTAL ASSETS LESS CURRENT LIABILITIES 53,849 29,644
NET ASSETS 53,849 29,644
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 53,749 29,544
SHAREHOLDERS' FUNDS 53,849 29,644
Page 2
Page 3
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Ms Katherine Fargus
Director
28/11/2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
KFDT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10925987 . The registered office is 7 Bell Yard, London, WC2A 2JR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 875
Additions 913
As at 31 August 2023 1,788
Depreciation
As at 1 September 2022 875
Provided during the period 305
As at 31 August 2023 1,180
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 August 2023 608
As at 1 September 2022 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,233 -
Other debtors 3,333 6,667
10,566 6,667
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 3,174 2,809
Taxation and social security 42,746 14,146
45,920 16,955
Within other creditors are Directors loans of £1,353 (2022-£989) These loans are unsecured, interest free and repayable on demand.
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5