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dpl-frs:Item6 2021-05-31 10786925 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 10786925 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 10786925 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 10786925 dpl-frs:Item7 2021-06-01 2022-05-31 10786925 dpl-frs:Item7 2021-05-31 10786925 dpl-frs:Item7 2022-05-31 10786925 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 10786925 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 10786925 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 10786925 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 10786925 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 10786925 dpl-frs:Item8 2021-06-01 2022-05-31 10786925 dpl-frs:Item8 2021-05-31 10786925 dpl-frs:Item8 2022-05-31 10786925 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 10786925 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 10786925 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 10786925 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 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Registered number: 10786925
Kilcommons Maloney Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Kilcommons Maloney Limited For The Year Ended 31 May 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kilcommons Maloney Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Kilcommons Maloney Limited , as a body, in accordance with the terms of our engagement letter dated 14 July 2017. Our work has been undertaken solely to prepare for your approval the accounts of Kilcommons Maloney Limited and state those matters that we have agreed to state to the directors of Kilcommons Maloney Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kilcommons Maloney Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Kilcommons Maloney Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Kilcommons Maloney Limited . You consider that Kilcommons Maloney Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Kilcommons Maloney Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
2nd February 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 10786925
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,831 31,623
46,831 31,623
CURRENT ASSETS
Debtors 5 270,693 254,703
Cash at bank and in hand 539,665 153,463
810,358 408,166
Creditors: Amounts Falling Due Within One Year 6 (537,012 ) (249,142 )
NET CURRENT ASSETS (LIABILITIES) 273,346 159,024
TOTAL ASSETS LESS CURRENT LIABILITIES 320,177 190,647
Creditors: Amounts Falling Due After More Than One Year 7 (108,979 ) (36,256 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (11,708 ) (6,008 )
NET ASSETS 199,490 148,383
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 199,390 148,283
SHAREHOLDERS' FUNDS 199,490 148,383
Page 2
Page 3
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr Laurence Kilcommons
Director
2nd February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Kilcommons Maloney Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10786925 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Motor Vehicles 25% Reducing Balance Movement
Fixtures & Fittings 25% Reducing Balacne Movement
Computer Equipment 25% Reducing Balacne Movement
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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: 9 (2022: 4)
9 4
Page 4
Page 5
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 69,171 1,628 16,268 87,067
Additions - 32,607 1,258 33,865
Disposals (31,304 ) - - (31,304 )
As at 31 May 2023 37,867 34,235 17,526 89,628
Depreciation
As at 1 June 2022 45,953 591 8,900 55,444
Provided during the period 2,971 2,315 2,036 7,322
Disposals (19,969 ) - - (19,969 )
As at 31 May 2023 28,955 2,906 10,936 42,797
Net Book Value
As at 31 May 2023 8,912 31,329 6,590 46,831
As at 1 June 2022 23,218 1,037 7,368 31,623
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 131,764 138,919
Prepayments and accrued income 22,645 13,784
Retentions - Debtors 2,424 -
Directors' loan accounts 25,000 -
Group Property Ltd 88,860 102,000
270,693 254,703
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 277,925 124,482
Bank loans and overdrafts 9,506 10,648
Corporation tax 86,289 28,103
PAYE 12,986 8,692
VAT 62,428 40,720
Credit Card 19,792 3,341
Provisions for bad debt 12,000 12,000
Retentions - Creditors 869 613
Deferred Income 19,128 13,850
Pension Fund 975 478
Accruals and deferred income 9,552 5,876
Directors' loan accounts 25,562 339
537,012 249,142
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,482 29,846
Kilmal Property 87,497 6,410
108,979 36,256
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 11,708 6,008
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2022 6,008 6,008
Utilised 5,700 5,700
Balance at 31 May 2023 11,708 11,708
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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