2023-04-012024-03-312024-03-31false12505315KCL CAPBUILD LTD2024-08-12iso4217:GBPxbrli:pure125053152023-04-01125053152024-03-31125053152023-04-012024-03-31125053152022-04-01125053152023-03-31125053152022-04-012023-03-3112505315bus:SmallEntities2023-04-012024-03-3112505315bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112505315bus:AbridgedAccounts2023-04-012024-03-3112505315bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112505315core:WithinOneYear2024-03-3112505315core:AfterOneYear2024-03-3112505315core:WithinOneYear2023-03-3112505315core:AfterOneYear2023-03-311250531512023-04-012024-03-3112505315core:ShareCapital2024-03-3112505315core:SharePremium2024-03-3112505315core:RevaluationReserve2024-03-3112505315core:OtherReservesSubtotal2024-03-3112505315core:RetainedEarningsAccumulatedLosses2024-03-3112505315core:ShareCapital2023-03-3112505315core:SharePremium2023-03-3112505315core:RevaluationReserve2023-03-3112505315core:OtherReservesSubtotal2023-03-3112505315core:RetainedEarningsAccumulatedLosses2023-03-3112505315core:LandBuildings2024-03-3112505315core:PlantMachinery2024-03-3112505315core:Vehicles2024-03-3112505315core:FurnitureFittings2024-03-3112505315core:OfficeEquipment2024-03-3112505315core:NetGoodwill2024-03-3112505315core:IntangibleAssetsOtherThanGoodwill2024-03-3112505315core:ListedExchangeTraded2024-03-3112505315core:UnlistedNon-exchangeTraded2024-03-3112505315core:LandBuildings2023-03-3112505315core:PlantMachinery2023-03-3112505315core:Vehicles2023-03-3112505315core:FurnitureFittings2023-03-3112505315core:OfficeEquipment2023-03-3112505315core:NetGoodwill2023-03-3112505315core:IntangibleAssetsOtherThanGoodwill2023-03-3112505315core:ListedExchangeTraded2023-03-3112505315core:UnlistedNon-exchangeTraded2023-03-3112505315core:LandBuildings2023-04-012024-03-3112505315core:PlantMachinery2023-04-012024-03-3112505315core:Vehicles2023-04-012024-03-3112505315core:FurnitureFittings2023-04-012024-03-3112505315core:OfficeEquipment2023-04-012024-03-3112505315core:NetGoodwill2023-04-012024-03-3112505315core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112505315core:ListedExchangeTraded2023-04-012024-03-3112505315core:UnlistedNon-exchangeTraded2023-04-012024-03-3112505315core:MoreThanFiveYears2023-04-012024-03-3112505315core:Non-currentFinancialInstruments2024-03-3112505315core:Non-currentFinancialInstruments2023-03-3112505315dpl:CostSales2023-04-012024-03-3112505315dpl:DistributionCosts2023-04-012024-03-3112505315core:LandBuildings2023-04-012024-03-3112505315core:PlantMachinery2023-04-012024-03-3112505315core:Vehicles2023-04-012024-03-3112505315core:FurnitureFittings2023-04-012024-03-3112505315core:OfficeEquipment2023-04-012024-03-3112505315dpl:AdministrativeExpenses2023-04-012024-03-3112505315core:NetGoodwill2023-04-012024-03-3112505315core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112505315dpl:GroupUndertakings2023-04-012024-03-3112505315dpl:ParticipatingInterests2023-04-012024-03-3112505315dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112505315core:ListedExchangeTraded2023-04-012024-03-3112505315dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112505315core:UnlistedNon-exchangeTraded2023-04-012024-03-3112505315dpl:CostSales2022-04-012023-03-3112505315dpl:DistributionCosts2022-04-012023-03-3112505315core:LandBuildings2022-04-012023-03-3112505315core:PlantMachinery2022-04-012023-03-3112505315core:Vehicles2022-04-012023-03-3112505315core:FurnitureFittings2022-04-012023-03-3112505315core:OfficeEquipment2022-04-012023-03-3112505315dpl:AdministrativeExpenses2022-04-012023-03-3112505315core:NetGoodwill2022-04-012023-03-3112505315core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112505315dpl:GroupUndertakings2022-04-012023-03-3112505315dpl:ParticipatingInterests2022-04-012023-03-3112505315dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112505315core:ListedExchangeTraded2022-04-012023-03-3112505315dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112505315core:UnlistedNon-exchangeTraded2022-04-012023-03-3112505315core:NetGoodwill2024-03-3112505315core:IntangibleAssetsOtherThanGoodwill2024-03-3112505315core:LandBuildings2024-03-3112505315core:PlantMachinery2024-03-3112505315core:Vehicles2024-03-3112505315core:FurnitureFittings2024-03-3112505315core:OfficeEquipment2024-03-3112505315core:AfterOneYear2024-03-3112505315core:WithinOneYear2024-03-3112505315core:ListedExchangeTraded2024-03-3112505315core:UnlistedNon-exchangeTraded2024-03-3112505315core:ShareCapital2024-03-3112505315core:SharePremium2024-03-3112505315core:RevaluationReserve2024-03-3112505315core:OtherReservesSubtotal2024-03-3112505315core:RetainedEarningsAccumulatedLosses2024-03-3112505315core:NetGoodwill2023-03-3112505315core:IntangibleAssetsOtherThanGoodwill2023-03-3112505315core:LandBuildings2023-03-3112505315core:PlantMachinery2023-03-3112505315core:Vehicles2023-03-3112505315core:FurnitureFittings2023-03-3112505315core:OfficeEquipment2023-03-3112505315core:AfterOneYear2023-03-3112505315core:WithinOneYear2023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KCL CAPBUILD LTD

(formerly LAWRENCE'S GREY CAT LTD)

Registered Number
12505315
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

KCL CAPBUILD LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

LEE, King Chak

Registered Address

70 Wright Street
Hull
HU2 8JD

Registered Number

12505315 (England and Wales)
KCL CAPBUILD LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,5426,927
5,5426,927
Current assets
Debtors442,000-
Cash at bank and on hand80838,797
42,80838,797
Creditors amounts falling due within one year5(21,404)(21,903)
Net current assets (liabilities)21,40416,894
Total assets less current liabilities26,94623,821
Net assets26,94623,821
Capital and reserves
Called up share capital11
Profit and loss account26,94523,820
Shareholders' funds26,94623,821
The financial statements were approved and authorised for issue by the Director on 12 August 2024, and are signed on its behalf by:
LEE, King Chak
Director
Registered Company No. 12505315
KCL CAPBUILD LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2311,170
At 31 March 2411,170
Depreciation and impairment
At 01 April 234,243
Charge for year1,385
At 31 March 245,628
Net book value
At 31 March 245,542
At 31 March 236,927
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables42,000-
Total42,000-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables31284
Bank borrowings and overdrafts19,43411,860
Taxation and social security1,0589,359
Accrued liabilities and deferred income600600
Total21,40421,903