IRIS Accounts Production v24.1.4.33 09886093 director 1.12.22 30.11.23 30.11.23 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh098860932022-11-30098860932023-11-30098860932022-12-012023-11-30098860932021-11-30098860932021-12-012022-11-30098860932022-11-3009886093ns15:EnglandWales2022-12-012023-11-3009886093ns14:PoundSterling2022-12-012023-11-3009886093ns10:Director12022-12-012023-11-3009886093ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3009886093ns10:SmallEntities2022-12-012023-11-3009886093ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3009886093ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3009886093ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3009886093ns10:FullAccounts2022-12-012023-11-3009886093ns10:RegisteredOffice2022-12-012023-11-3009886093ns5:CurrentFinancialInstruments2023-11-3009886093ns5:CurrentFinancialInstruments2022-11-3009886093ns5:Non-currentFinancialInstruments2023-11-3009886093ns5:Non-currentFinancialInstruments2022-11-3009886093ns5:ShareCapital2023-11-3009886093ns5:ShareCapital2022-11-3009886093ns5:RetainedEarningsAccumulatedLosses2023-11-3009886093ns5:RetainedEarningsAccumulatedLosses2022-11-3009886093ns5:PlantMachinery2022-12-012023-11-3009886093ns5:ComputerEquipment2022-12-012023-11-3009886093ns5:PlantMachinery2022-11-3009886093ns5:ComputerEquipment2022-11-3009886093ns5:PlantMachinery2023-11-3009886093ns5:ComputerEquipment2023-11-3009886093ns5:PlantMachinery2022-11-3009886093ns5:ComputerEquipment2022-11-3009886093ns5:CostValuation2022-11-3009886093ns5:AdditionsToInvestments2023-11-3009886093ns5:CostValuation2023-11-30
















KDT SWIMMING POOLS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2023






KDT SWIMMING POOLS LTD (REGISTERED NUMBER: 09886093)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KDT SWIMMING POOLS LTD

COMPANY INFORMATION
for the Year Ended 30th November 2023







DIRECTOR: K D Taylor





REGISTERED OFFICE: Hillthorpe Farm Knoll Lane
Little Hoole
Preston
PR4 4TB





REGISTERED NUMBER: 09886093 (England and Wales)





ACCOUNTANTS: Garner & Associates Ltd
Liverpool Road Studios
Suites 3 & 4
113 Liverpool Road
Crosby
Merseyside
L23 5TD

KDT SWIMMING POOLS LTD (REGISTERED NUMBER: 09886093)

BALANCE SHEET
30th November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,080 10,815
Investments 5 50,000 25,000
75,080 35,815

CURRENT ASSETS
Stocks 55,000 45,000
Cash at bank 500,906 462,558
555,906 507,558
CREDITORS
Amounts falling due within one year 6 250,642 178,807
NET CURRENT ASSETS 305,264 328,751
TOTAL ASSETS LESS CURRENT
LIABILITIES

380,344

364,566

CREDITORS
Amounts falling due after more than one
year

7

14,981

24,352
NET ASSETS 365,363 340,214

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 365,362 340,213
SHAREHOLDERS' FUNDS 365,363 340,214

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KDT SWIMMING POOLS LTD (REGISTERED NUMBER: 09886093)

BALANCE SHEET - continued
30th November 2023


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th August 2024 and were signed by:





K D Taylor - Director


KDT SWIMMING POOLS LTD (REGISTERED NUMBER: 09886093)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th November 2023

1. STATUTORY INFORMATION

Kdt Swimming Pools Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 2 ).

KDT SWIMMING POOLS LTD (REGISTERED NUMBER: 09886093)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th November 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st December 2022 39,781 330 40,111
Additions 25,381 - 25,381
Disposals (15,917 ) - (15,917 )
At 30th November 2023 49,245 330 49,575
DEPRECIATION
At 1st December 2022 29,126 170 29,296
Charge for year 8,316 25 8,341
Eliminated on disposal (13,142 ) - (13,142 )
At 30th November 2023 24,300 195 24,495
NET BOOK VALUE
At 30th November 2023 24,945 135 25,080
At 30th November 2022 10,655 160 10,815

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st December 2022 25,000
Additions 25,000
At 30th November 2023 50,000
NET BOOK VALUE
At 30th November 2023 50,000
At 30th November 2022 25,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,648 10,648
Trade creditors 10,039 17,347
Taxation and social security 97,554 84,769
Other creditors 132,401 66,043
250,642 178,807

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 14,981 24,352