2023-02-012024-01-312024-01-31false12579146K2 and Co Consulting Ltd2024-08-28iso4217:GBPxbrli:pure125791462023-02-01125791462024-01-31125791462023-02-012024-01-31125791462022-02-01125791462023-01-31125791462022-02-012023-01-3112579146bus:SmallEntities2023-02-012024-01-3112579146bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3112579146bus:FullAccounts2023-02-012024-01-3112579146bus:PrivateLimitedCompanyLtd2023-02-012024-01-3112579146core:WithinOneYear2024-01-3112579146core:AfterOneYear2024-01-3112579146core:WithinOneYear2023-01-3112579146core:AfterOneYear2023-01-3112579146core:ShareCapital2024-01-3112579146core:SharePremium2024-01-3112579146core:RevaluationReserve2024-01-3112579146core:OtherReservesSubtotal2024-01-3112579146core:RetainedEarningsAccumulatedLosses2024-01-3112579146core:ShareCapital2023-01-3112579146core:SharePremium2023-01-3112579146core:RevaluationReserve2023-01-3112579146core:OtherReservesSubtotal2023-01-3112579146core:RetainedEarningsAccumulatedLosses2023-01-3112579146core:LandBuildings2024-01-3112579146core:PlantMachinery2024-01-3112579146core:Vehicles2024-01-3112579146core:FurnitureFittings2024-01-3112579146core:OfficeEquipment2024-01-3112579146core:NetGoodwill2024-01-3112579146core:IntangibleAssetsOtherThanGoodwill2024-01-3112579146core:ListedExchangeTraded2024-01-3112579146core:UnlistedNon-exchangeTraded2024-01-3112579146core:LandBuildings2023-01-3112579146core:PlantMachinery2023-01-3112579146core:Vehicles2023-01-3112579146core:FurnitureFittings2023-01-3112579146core:OfficeEquipment2023-01-3112579146core:NetGoodwill2023-01-3112579146core:IntangibleAssetsOtherThanGoodwill2023-01-3112579146core:ListedExchangeTraded2023-01-3112579146core:UnlistedNon-exchangeTraded2023-01-3112579146core:LandBuildings2023-02-012024-01-3112579146core:PlantMachinery2023-02-012024-01-3112579146core:Vehicles2023-02-012024-01-3112579146core:FurnitureFittings2023-02-012024-01-3112579146core:OfficeEquipment2023-02-012024-01-3112579146core:NetGoodwill2023-02-012024-01-3112579146core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112579146core:ListedExchangeTraded2023-02-012024-01-3112579146core:UnlistedNon-exchangeTraded2023-02-012024-01-3112579146core:MoreThanFiveYears2023-02-012024-01-3112579146core:Non-currentFinancialInstruments2024-01-3112579146core:Non-currentFinancialInstruments2023-01-3112579146dpl:CostSales2023-02-012024-01-3112579146dpl:DistributionCosts2023-02-012024-01-3112579146core:LandBuildings2023-02-012024-01-3112579146core:PlantMachinery2023-02-012024-01-3112579146core:Vehicles2023-02-012024-01-3112579146core:FurnitureFittings2023-02-012024-01-3112579146core:OfficeEquipment2023-02-012024-01-3112579146dpl:AdministrativeExpenses2023-02-012024-01-3112579146core:NetGoodwill2023-02-012024-01-3112579146core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112579146dpl:GroupUndertakings2023-02-012024-01-3112579146dpl:ParticipatingInterests2023-02-012024-01-3112579146dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3112579146core:ListedExchangeTraded2023-02-012024-01-3112579146dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3112579146core:UnlistedNon-exchangeTraded2023-02-012024-01-3112579146dpl:CostSales2022-02-012023-01-3112579146dpl:DistributionCosts2022-02-012023-01-3112579146core:LandBuildings2022-02-012023-01-3112579146core:PlantMachinery2022-02-012023-01-3112579146core:Vehicles2022-02-012023-01-3112579146core:FurnitureFittings2022-02-012023-01-3112579146core:OfficeEquipment2022-02-012023-01-3112579146dpl:AdministrativeExpenses2022-02-012023-01-3112579146core:NetGoodwill2022-02-012023-01-3112579146core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3112579146dpl:GroupUndertakings2022-02-012023-01-3112579146dpl:ParticipatingInterests2022-02-012023-01-3112579146dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3112579146core:ListedExchangeTraded2022-02-012023-01-3112579146dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3112579146core:UnlistedNon-exchangeTraded2022-02-012023-01-3112579146core:NetGoodwill2024-01-3112579146core:IntangibleAssetsOtherThanGoodwill2024-01-3112579146core:LandBuildings2024-01-3112579146core:PlantMachinery2024-01-3112579146core:Vehicles2024-01-3112579146core:FurnitureFittings2024-01-3112579146core:OfficeEquipment2024-01-3112579146core:AfterOneYear2024-01-3112579146core:WithinOneYear2024-01-3112579146core:ListedExchangeTraded2024-01-3112579146core:UnlistedNon-exchangeTraded2024-01-3112579146core:ShareCapital2024-01-3112579146core:SharePremium2024-01-3112579146core:RevaluationReserve2024-01-3112579146core:OtherReservesSubtotal2024-01-3112579146core:RetainedEarningsAccumulatedLosses2024-01-3112579146core:NetGoodwill2023-01-3112579146core:IntangibleAssetsOtherThanGoodwill2023-01-3112579146core:LandBuildings2023-01-3112579146core:PlantMachinery2023-01-3112579146core:Vehicles2023-01-3112579146core:FurnitureFittings2023-01-3112579146core:OfficeEquipment2023-01-3112579146core:AfterOneYear2023-01-3112579146core:WithinOneYear2023-01-3112579146core:ListedExchange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K2 and Co Consulting Ltd

Registered Number
12579146
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

K2 and Co Consulting Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Kenrick, Elizabeth

Registered Address

Boot Farm Southend Road
Bradfield Southend
Reading
RG7 6ES

Registered Number

12579146 (England and Wales)
K2 and Co Consulting Ltd
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets349,51160,285
49,51160,285
Current assets
Debtors109,81331,274
Cash at bank and on hand37,375140,434
147,188171,708
Creditors amounts falling due within one year4(111,184)(198,428)
Net current assets (liabilities)36,004(26,720)
Total assets less current liabilities85,51533,565
Provisions for liabilities5(9,407)(11,454)
Net assets76,10822,111
Capital and reserves
Called up share capital22
Profit and loss account76,10622,109
Shareholders' funds76,10822,111
The financial statements were approved and authorised for issue by the Director on 28 August 2024, and are signed on its behalf by:
Kenrick, Elizabeth
Director
Registered Company No. 12579146
K2 and Co Consulting Ltd
Notes to the Financial Statements
for the year ended 31 January 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The financial statements have been prepared on a going concern basis.
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 rendering of services.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operational result.
Deferred tax
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. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: The previous year referred to MV at 25%RB, however, no assets had yet been depreciated and this has been amended in the current year to SL 20% py.

Straight line (years)
Plant and machinery4
Fixtures and fittings3
Vehicles5
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 February 2312,22254,09066,312
Additions3,2501,7374,987
Disposals(1,465)-(1,465)
At 31 January 2414,00755,82769,834
Depreciation and impairment
At 01 February 236,027-6,027
Charge for year4,27011,12315,393
On disposals(1,097)-(1,097)
At 31 January 249,20011,12320,323
Net book value
At 31 January 244,80744,70449,511
At 31 January 236,19554,09060,285
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,83265,626
Taxation and social security31,48948,369
Other creditors53,11141,457
Accrued liabilities and deferred income13,75242,976
Total111,184198,428
Short term creditors are measured at transaction price (which is usually the invoice price).
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,40711,454
Total9,40711,454