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Company Registration No. 11231672 (England and Wales)
KST Groundwork & Construction Limited Unaudited accounts for the year ended 31 March 2024
KST Groundwork & Construction Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
55,029 
76,157 
Current assets
Debtors
83,964 
44,705 
Cash at bank and in hand
73,776 
40,657 
157,740 
85,362 
Creditors: amounts falling due within one year
(54,098)
(48,385)
Net current assets
103,642 
36,977 
Total assets less current liabilities
158,671 
113,134 
Creditors: amounts falling due after more than one year
(31,250)
(36,521)
Net assets
127,421 
76,613 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
127,411 
76,603 
Shareholders' funds
127,421 
76,613 
For the year ending 31 March 2024 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 April 2024 and were signed on its behalf by
K Thomas Director Company Registration No. 11231672
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KST Groundwork & Construction Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
KST Groundwork & Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 11231672. The registered office is Heath Place, Ash Grove, Bognor Regis, PO22 9SL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Net book value
At 31 March 2024
- 
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KST Groundwork & Construction Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2023
107,328 
At 31 March 2024
107,328 
Depreciation
At 1 April 2023
31,171 
Charge for the year
21,128 
At 31 March 2024
52,299 
Net book value
At 31 March 2024
55,029 
At 31 March 2023
76,157 
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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