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Registered Number: 12294072
England and Wales

 

 

 

KCM INVESTMENTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 28 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 705,485    712,052 
705,485    712,052 
Current assets      
Debtors 169,891    177,540 
Cash at bank and in hand 2,476    2,283 
172,367    179,823 
Creditors: amount falling due within one year (392,863)   (408,636)
Net current assets (220,496)   (228,813)
 
Total assets less current liabilities 484,989    483,239 
Creditors: amount falling due after more than one year (444,456)   (447,141)
Net assets 40,533    36,098 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 40,433    35,998 
Shareholders' funds 40,533    36,098 
 


For the period ended 28 November 2023 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 period 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 19 January 2025 and were signed by:


-------------------------------
Adam White
Director
1
General Information
KCM Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 12294072, registration address C/O Burton Varley Ltd, Suite 3, 2nd Floor, Didsbury House, 748 - 754 Wilmslow Road, Manchester, M20 2DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
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 20% Reducing Balance
Improvements to property 20% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the period was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Investment properties   Improvements to property   Total
  £   £   £   £
At 01 December 2022 18,676    679,038    24,358    722,072 
Additions      
Disposals      
At 28 November 2023 18,676    679,038    24,358    722,072 
Depreciation
At 01 December 2022 4,722      5,298    10,020 
Charge for period 2,776      3,791    6,567 
On disposals      
At 28 November 2023 7,498      9,089    16,587 
Net book values
Closing balance as at 28 November 2023 11,178    679,038    15,269    705,485 
Opening balance as at 01 December 2022 13,954    679,037    19,061    712,052 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2