1 April 2023 false No description of principal activity Taxfiler 2024.5 SC590522business:PrivateLimitedCompanyLtd2023-04-012024-03-31 SC5905222023-03-31 SC5905222023-04-012024-03-31 SC590522business:AuditExemptWithAccountantsReport2023-04-012024-03-31 SC590522business:FilletedAccounts2023-04-012024-03-31 SC5905222024-03-31 SC5905222023-03-31 SC590522core:WithinOneYear2024-03-31 SC590522core:WithinOneYear2023-03-31 SC590522core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC590522core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC590522core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC590522core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC590522core:PreviouslyStatedAmount2024-03-31 SC590522core:PreviouslyStatedAmount2023-03-31 SC590522business:SmallEntities2023-04-012024-03-31 SC590522business:Director12023-04-012024-03-31 SC590522countries:Scotland2023-04-012024-03-31 SC590522business:RegisteredOffice2023-04-012024-03-31 SC590522core:PlantMachinery2023-04-012024-03-31 SC590522core:MotorVehicles2023-04-012024-03-31 SC590522core:PlantMachinery2023-03-31 SC590522core:MotorVehicles2023-03-31 SC590522core:FurnitureFittings2023-03-31 SC590522core:FurnitureFittings2023-04-012024-03-31 SC590522core:PlantMachinery2024-03-31 SC590522core:MotorVehicles2024-03-31 SC590522core:FurnitureFittings2024-03-31 SC590522business:OrdinaryShareClass12023-04-012024-03-31 SC590522business:OrdinaryShareClass12022-04-012023-03-31 SC5905222022-04-012023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC590522 (Scotland)
KD Communication Systems Ltd Unaudited accounts for the year ended 31 March 2024
KD Communication Systems Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,373 
28,722 
Current assets
Inventories
5,550 
7,720 
Debtors
78,190 
56,364 
Cash at bank and in hand
23,108 
42,479 
106,848 
106,563 
Creditors: amounts falling due within one year
(122,317)
(118,184)
Net current liabilities
(15,469)
(11,621)
Net assets
9,904 
17,101 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,804 
17,001 
Shareholders' funds
9,904 
17,101 
For the year ending 31 March 2024 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 3 September 2024 and were signed on its behalf by
K Davis Director Company Registration No. SC590522
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KD Communication Systems Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
KD Communication Systems Ltd is a private company, limited by shares, registered in Scotland, registration number SC590522. The registered office is 367 Mosspark Boulevard, Glasgow , G52 1JH.
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.
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:
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
2,539 
32,785 
5,307 
40,631 
Additions
4,021 
- 
- 
4,021 
At 31 March 2024
6,560 
32,785 
5,307 
44,652 
Depreciation
At 1 April 2023
857 
8,196 
2,856 
11,909 
Charge for the year
855 
6,147 
368 
7,370 
At 31 March 2024
1,712 
14,343 
3,224 
19,279 
Net book value
At 31 March 2024
4,848 
18,442 
2,083 
25,373 
At 31 March 2023
1,682 
24,589 
2,451 
28,722 
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KD Communication Systems Ltd Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
46,467 
38,937 
Other debtors
31,723 
17,427 
78,190 
56,364 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
15,226 
18,905 
Obligations under finance leases and hire purchase contracts
25,622 
35,215 
Trade creditors
1,361 
429 
Taxes and social security
49,210 
34,702 
Loans from directors
30,898 
28,933 
122,317 
118,184 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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