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Registered number: 10097401
KPR Homes Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Directors Mr Richard Loughran
Mr Peter Sorge
Company Number 10097401
Registered Office First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 10097401
2024 2023
as restated
Notes £ £ £ £
CURRENT ASSETS
Debtors 5 16,772 16,494
Cash at bank and in hand 119,970 253,363
136,742 269,857
Creditors: Amounts Falling Due Within One Year 6 (7,619 ) (139,189 )
NET CURRENT ASSETS (LIABILITIES) 129,123 130,668
TOTAL ASSETS LESS CURRENT LIABILITIES 129,123 130,668
NET ASSETS 129,123 130,668
CAPITAL AND RESERVES
Called up share capital 99 99
Profit and Loss Account 129,024 130,569
SHAREHOLDERS' FUNDS 129,123 130,668
For the year ending 30 April 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Loughran
Director
31 October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KPR Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10097401 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, 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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.3. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Prior Period Adjustment
A prior year adjustment was made in respect of the corporation tax liability and corporation tax recoverable assets. This has resulted in the corporation tax liability and corporation tax recoverable assets increasing by £4,162.
5. Debtors
2024 2023
as restated
£ £
Due within one year
Corporation tax recoverable assets 4,162 4,162
Amounts owed by other participating interests 12,610 12,332
16,772 16,494
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Trade creditors - 1,500
Corporation tax 4,162 4,162
Accruals and deferred income 960 1,440
Directors' loan accounts 2,497 132,087
7,619 139,189
Page 4