Registered number
08303424
KDK Archaeology Ltd
Filleted Accounts
30 November 2023
KDK Archaeology Ltd
Registered number: 08303424
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 15,760 14,903
Current assets
Debtors 4 75,043 48,822
Cash at bank and in hand 49,482 106,370
124,525 155,192
Creditors: amounts falling due within one year 5 (50,423) (77,016)
Net current assets 74,102 78,176
Net assets 89,862 93,079
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 88,862 92,079
Shareholders' funds 89,862 93,079
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
……………………..
Karin Kaye
Director
Approved by the board on 8 April 2024
KDK Archaeology Ltd
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment 25% reducing balance
Motor Vehicles 25% reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 7 9
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2022 32,880 17,018 49,898
Additions 6,111 - 6,111
At 30 November 2023 38,991 17,018 56,009
Depreciation
At 1 December 2022 22,671 12,324 34,995
Charge for the year 4,080 1,174 5,254
At 30 November 2023 26,751 13,498 40,249
Net book value
At 30 November 2023 12,240 3,520 15,760
At 30 November 2022 10,209 4,694 14,903
4 Debtors 2023 2022
£ £
Trade debtors 70,793 44,512
Other debtors 4,250 4,310
75,043 48,822
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 538 11,044
Director's account 7,340 6,875
Taxation and social security costs 41,814 58,396
Other creditors 731 701
50,423 77,016
6 Other information
KDK Archaeology Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 3
Leighton Road
Leighton Buzzard
Bedfordshire
LU7 1LA
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