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Registered Number: 12159261
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 August 2023

for

K&S PROPERTY AND DEVELOPMENTS LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 273,422    272,703 
273,422    272,703 
Current assets      
Debtors 4 625    625 
Cash at bank and in hand 7,039    2,318 
7,664    2,943 
Creditors: amount falling due within one year 5 (134,433)   (132,137)
Net current assets (126,769)   (129,194)
 
Total assets less current liabilities 146,653    143,509 
Creditors: amount falling due after more than one year 6 (99,360)   (100,679)
Provisions for liabilities 7 (894)  
Net assets 46,399    42,830 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 46,299    42,730 
Shareholders' funds 46,399    42,830 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 August 2024 and were signed on its behalf by:


-------------------------------
Karl Parker
Director
1
General Information
K&S Property and Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 12159261, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 25 Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 September 2022 272,703      272,703 
Additions   959    959 
Disposals    
At 31 August 2023 272,703    959    273,662 
Depreciation
At 01 September 2022    
Charge for year   240    240 
On disposals    
At 31 August 2023   240    240 
Net book values
Closing balance as at 31 August 2023 272,703    719    273,422 
Opening balance as at 01 September 2022 272,703      272,703 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 625    625 
625    625 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Directors' Current Accounts 134,433    132,137 
134,433    132,137 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 99,360    100,679 
99,360    100,679 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 894   
894   

8.

Share Capital

Authorised
98 Ordinary shares of £1.00 each
2 B Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
98 Ordinary shares of £1.00 each 98    98 
2 B Ordinary shares of £1.00 each  
100    100 

2