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Company Registration No. 12222068 (England and Wales)
K&S Improvement Ltd Unaudited accounts for the year ended 31 August 2023
K&S Improvement Ltd Unaudited accounts Contents
Page
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K&S Improvement Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
201 
301 
Current assets
Debtors
670 
- 
Cash at bank and in hand
111 
152 
781 
152 
Creditors: amounts falling due within one year
(7,686)
(7,610)
Net current liabilities
(6,905)
(7,458)
Total assets less current liabilities
(6,704)
(7,157)
Creditors: amounts falling due after more than one year
(5,937)
(5,937)
Net liabilities
(12,641)
(13,094)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(12,642)
(13,095)
Shareholders' funds
(12,641)
(13,094)
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 31 August 2024 and were signed on its behalf by
Kamal Ezeizi Director Company Registration No. 12222068
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K&S Improvement Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
K&S Improvement Ltd is a private company, limited by shares, registered in England and Wales, registration number 12222068. The registered office is Suite 11, Continental House, 497 Sunleigh Road, Wembley, Middlesex, HA0 4LY, England.
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. Company meets its day to day working paper file through the support of its director who has confirmed his support for the foreseeable future.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25 Reducing Balance
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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K&S Improvement Ltd Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2022
535 
At 31 August 2023
535 
Depreciation
At 1 September 2022
234 
Charge for the year
100 
At 31 August 2023
334 
Net book value
At 31 August 2023
201 
At 31 August 2022
301 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
670 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,250 
1,250 
Trade creditors
- 
310 
Taxes and social security
3,636 
3,636 
Loans from directors
1,134 
1,245 
Accruals
1,666 
1,169 
7,686 
7,610 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,937 
5,937 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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