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REGISTERED NUMBER: 04279279 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30th September 2023

for

K & M Maintenance Services Limited

K & M Maintenance Services Limited (Registered number: 04279279)






Contents of the Financial Statements
for the Year Ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K & M Maintenance Services Limited

Company Information
for the Year Ended 30th September 2023







DIRECTOR: Mr M Kerrigan





SECRETARY:





REGISTERED OFFICE: Unit 8
Electron Mill
Brook Street
Preston
Lancashire
PR1 7NH





REGISTERED NUMBER: 04279279 (England and Wales)





ACCOUNTANTS: Stephen Andrews & Co Limited
186 Eaves Lane
Chorley
Lancashire
PR6 0AU

K & M Maintenance Services Limited (Registered number: 04279279)

Balance Sheet
30th September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 171,177 207,348

CURRENT ASSETS
Stocks 23,538 10,256
Debtors 5 184,870 150,177
Cash at bank 66,503 200,587
274,911 361,020
CREDITORS
Amounts falling due within one year 6 267,247 328,053
NET CURRENT ASSETS 7,664 32,967
TOTAL ASSETS LESS CURRENT
LIABILITIES

178,841

240,315

CREDITORS
Amounts falling due after more than one year 7 (56,831 ) (84,067 )

PROVISIONS FOR LIABILITIES (6,057 ) (6,057 )
NET ASSETS 115,953 150,191

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 115,853 150,091
SHAREHOLDERS' FUNDS 115,953 150,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

K & M Maintenance Services Limited (Registered number: 04279279)

Balance Sheet - continued
30th September 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 director and authorised for issue on 7th February 2024 and were signed by:





Mr M Kerrigan - Director


K & M Maintenance Services Limited (Registered number: 04279279)

Notes to the Financial Statements
for the Year Ended 30th September 2023

1. STATUTORY INFORMATION

K & M Maintenance Services Limited 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
Turnover 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 - 25% on cost, 20% on cost and 10% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

K & M Maintenance Services Limited (Registered number: 04279279)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2022 - 39 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2022 116,948 340,197 457,145
Additions - 500 500
Disposals - (20,450 ) (20,450 )
At 30th September 2023 116,948 320,247 437,195
DEPRECIATION
At 1st October 2022 17,137 232,660 249,797
Charge for year - 21,896 21,896
Eliminated on disposal - (5,675 ) (5,675 )
At 30th September 2023 17,137 248,881 266,018
NET BOOK VALUE
At 30th September 2023 99,811 71,366 171,177
At 30th September 2022 99,811 107,537 207,348

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 179,704 141,267
Other debtors 5,166 8,910
184,870 150,177

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 19,342 28,252
Hire purchase contracts 8,097 10,835
Trade creditors 36,598 91,054
Taxation and social security 128,729 129,927
Other creditors 74,481 67,985
267,247 328,053

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 54,813 74,155
Hire purchase contracts 2,018 9,912
56,831 84,067

K & M Maintenance Services Limited (Registered number: 04279279)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
100 Ordinary £1 100 100