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Registered Number: 08766302
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2024

for

KDT TRADING LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 70,944    88,436 
70,944    88,436 
Current assets      
Stocks 7,180    8,017 
Debtors: amounts falling due within one year 16,860    16,860 
Cash at bank and in hand 7,958    22,596 
31,998    47,473 
Creditors: amount falling due within one year (129,032)   (113,398)
Net current assets (97,034)   (65,925)
 
Total assets less current liabilities (26,090)   22,511 
Creditors: amount falling due after more than one year (13,500)   (14,226)
Net assets (39,590)   8,285 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account (39,591)   8,284 
Shareholders' funds (39,590)   8,285 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 25 October 2024 and were signed by:


-------------------------------
Kerry Cornish
Director
1
General Information
KDT Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 08766302, registration address Pi House, 40a London Road, Gloucester, Gloucestershire, GL1 3NU. The trading address of the company is 33 Suffolk Parade, Cheltenham, GL50 2AE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Fixtures and Fittings 33% Straight Line
Computer Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 April 2023 1,572    26,263    3,182    72,544    103,561 
Additions 317          317 
Disposals        
At 31 March 2024 1,889    26,263    3,182    72,544    103,878 
Depreciation
At 01 April 2023 519    11,291    1,865    1,451    15,126 
Charge for year 629    14,972    756    1,451    17,808 
On disposals        
At 31 March 2024 1,148    26,263    2,621    2,902    32,934 
Net book values
Closing balance as at 31 March 2024 741      561    69,642    70,944 
Opening balance as at 01 April 2023 1,053    14,972    1,317    71,094    88,436 

The net book value of Improvements to property includes £ 69,642 (2023 £71,093) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

2