Registered number
11953601
K-9 Comprehensive Limited
Filleted Accounts
31 August 2024
K-9 Comprehensive Limited
Registered number: 11953601
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 465 1,508
Current assets
Stocks 7,630 5,630
Debtors 4 171 7,887
Cash at bank and in hand 17,938 22,397
25,739 35,914
Creditors: amounts falling due within one year 5 (12,657) (25,044)
Net current assets 13,082 10,870
Total assets less current liabilities 13,547 12,378
Provisions for liabilities (88) (287)
Net assets 13,459 12,091
Capital and reserves
Called up share capital 100 100
Profit and loss account 13,359 11,991
Shareholders' funds 13,459 12,091
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
V Gilbert
Director
Approved by the board on 20 December 2024
K-9 Comprehensive Limited
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at the following rates:-
Plant and machinery 15% reducing balance
Motor vehicles 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is the invoice price), less any impairment losses for bad and doubtful debts.
Taxation
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 2,431
Disposals (1,673)
At 31 August 2024 758
Depreciation
At 1 September 2023 923
Charge for the year 82
On disposals (712)
At 31 August 2024 293
Net book value
At 31 August 2024 465
At 31 August 2023 1,508
4 Debtors 2024 2023
£ £
Trade debtors - 7,664
Other debtors 171 223
171 7,887
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 92 79
Taxation and social security costs 499 5,031
Other creditors 12,066 19,934
12,657 25,044
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
V Gilbert
Directors Loan Account 10,817 (21,000) 16,385 6,202
A Reid - Resigned 30 September 2023
Directors Loan Account 3,252 (3,252) - -
14,069 (24,252) 16,385 6,202
7 Controlling party
The company is controlled by its director.
8 Other information
K-9 Comprehensive Limited is a private company limited by shares and incorporated in England. Its registered office is:
4 High Street
Stanley
Co Durham
DH9 0DQ
The company continues to trade with the support of its directors.
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