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Company Registration No. 08185929 (England and Wales)
KMS CONSULTANTS LTD unaudited financial statements for the year ended 31 August 2023
KMS CONSULTANTS LTD unaudited financial statements Contents
Page
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KMS CONSULTANTS LTD Company Information for the year ended 31 August 2023
Director
Kameljit Singh BHOGAL
Company Number
08185929 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of KMS CONSULTANTS LTD for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KMS CONSULTANTS LTD for the year ended 31 August 2023 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
HLA Accountants Chartered Certified Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY 19 March 2024
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KMS CONSULTANTS LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
2 
2 
Cash at bank and in hand
55,744 
43,054 
55,746 
43,056 
Creditors: amounts falling due within one year
(29,247)
(2,255)
Net current assets
26,499 
40,801 
Net assets
26,499 
40,801 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
26,497 
40,799 
Shareholders' funds
26,499 
40,801 
For the year ending 31 August 2023 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.
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 19 March 2024 and were signed on its behalf by
Kameljit Singh BHOGAL Director Company Registration No. 08185929
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KMS CONSULTANTS LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
KMS CONSULTANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 08185929. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Trading activity
Architectural activities
Government grants Covid 19
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss. Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Other debtors
2 
2 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,336 
2,255 
Loans from directors
27,111 
- 
Accruals
800 
- 
29,247 
2,255 
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KMS CONSULTANTS LTD Notes to the Accounts for the year ended 31 August 2023
6
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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