IRIS Accounts Production v23.3.1.45 SC653160 director 1.2.22 31.1.23 31.1.23 0 0 false true false false true false ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6531602022-01-31SC6531602023-01-31SC6531602022-02-012023-01-31SC6531602021-01-31SC6531602021-02-012022-01-31SC6531602022-01-31SC653160ns10:Originalns15:Scotland2022-02-012023-01-31SC653160ns14:PoundSterlingns10:Original2022-02-012023-01-31SC653160ns10:Originalns10:Director12022-02-012023-01-31SC653160ns10:Original2022-02-012023-01-31SC653160ns10:Original2023-01-31SC653160ns10:Originalns10:PrivateLimitedCompanyLtd2022-02-012023-01-31SC653160ns10:Originalns10:SmallEntities2022-02-012023-01-31SC653160ns10:Originalns10:AuditExempt-NoAccountantsReport2022-02-012023-01-31SC653160ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-02-012023-01-31SC653160ns10:SmallCompaniesRegimeForAccountsns10:Original2022-02-012023-01-31SC653160ns10:Originalns10:FullAccounts2022-02-012023-01-31SC653160ns10:Original2021-02-012022-01-31SC653160ns10:Originalns10:OrdinaryShareClass12022-02-012023-01-31SC653160ns10:CompanySecretary1ns10:Original2022-02-012023-01-31SC653160ns10:Originalns10:RegisteredOffice2022-02-012023-01-31SC653160ns10:Original2022-01-31SC653160ns10:Originalns5:CurrentFinancialInstruments2023-01-31SC653160ns10:Originalns5:CurrentFinancialInstruments2022-01-31SC653160ns5:ShareCapitalns10:Original2023-01-31SC653160ns5:ShareCapitalns10:Original2022-01-31SC653160ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-01-31SC653160ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-01-31SC653160ns10:Originalns5:PlantMachinery2022-01-31SC653160ns10:Originalns5:PlantMachinery2022-02-012023-01-31SC653160ns10:Originalns5:PlantMachinery2023-01-31SC653160ns10:Originalns5:PlantMachinery2022-01-31SC653160ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31SC653160ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-01-31SC653160ns10:Originalns10:OrdinaryShareClass12023-01-31SC653160ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-01-31SC653160ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-012023-01-31SC653160ns10:Original1ns10:Director12022-01-31SC653160ns10:Original1ns10:Director12021-01-31SC653160ns10:Original1ns10:Director12022-02-012023-01-31SC653160ns10:Original1ns10:Director12021-02-012022-01-31SC653160ns10:Original1ns10:Director12023-01-31SC653160ns10:Original1ns10:Director12022-01-31
















Unaudited Financial Statements for the Year Ended 31 January 2023

for

KBMCLimited

KBMCLimited (Registered number: SC653160)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KBMCLimited

Company Information
for the Year Ended 31 January 2023







DIRECTOR: K Bruce





SECRETARY:





REGISTERED OFFICE: 73 Stirling Business Centre
Wellgreen Place
Stirling
FK8 2DZ





REGISTERED NUMBER: SC653160 (Scotland)





ACCOUNTANTS: D & A Pearston Ltd
Chartered Accountants
73 Stirling Business Centre
Wellgreen Place
Stirling
FK8 2DZ

KBMCLimited (Registered number: SC653160)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 359 479

CURRENT ASSETS
Debtors 5 29,778 24,975
Cash at bank 989 4,147
30,767 29,122
CREDITORS
Amounts falling due within one year 6 30,939 29,057
NET CURRENT (LIABILITIES)/ASSETS (172 ) 65
TOTAL ASSETS LESS CURRENT
LIABILITIES

187

544

CAPITAL AND RESERVES
Called up share capital 7 10 10
Retained earnings 8 177 534
SHAREHOLDERS' FUNDS 187 544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 31 January 2024 and were signed by:



K Bruce - Director


KBMCLimited (Registered number: SC653160)

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

1. STATUTORY INFORMATION

KBMCLimited is a private company, limited by shares , registered in Scotland. 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.

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.

3. EMPLOYEES AND DIRECTORS

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

KBMCLimited (Registered number: SC653160)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022
and 31 January 2023 784
DEPRECIATION
At 1 February 2022 305
Charge for year 120
At 31 January 2023 425
NET BOOK VALUE
At 31 January 2023 359
At 31 January 2022 479

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Other debtors 29,778 24,975

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors (3 ) (1 )
Taxation and social security 25,275 24,879
Other creditors 5,667 4,179
30,939 29,057

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.23 31.1.22
value: £    £   
1 ordinary £1 10 10

KBMCLimited (Registered number: SC653160)

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

8. RESERVES
Retained
earnings
£   

At 1 February 2022 534
Profit for the year 51,643
Dividends (52,000 )
At 31 January 2023 177

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

31.1.23 31.1.22
£    £   
K Bruce
Balance outstanding at start of year 24,974 39,878
Amounts advanced 4,805 (14,904 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,779 24,974

10. ULTIMATE CONTROLLING PARTY

The controlling party is K Bruce.