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REGISTERED NUMBER: 12419442 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

KAYBEN DAMP AND BUILDING LIMITED

KAYBEN DAMP AND BUILDING LIMITED (REGISTERED NUMBER: 12419442)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KAYBEN DAMP AND BUILDING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: G M Beever
M Firth





REGISTERED OFFICE: UN9 Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA





REGISTERED NUMBER: 12419442 (England and Wales)





ACCOUNTANTS: A Wigglesworth And Company Ltd
Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA

KAYBEN DAMP AND BUILDING LIMITED (REGISTERED NUMBER: 12419442)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 29,826 24,938

CURRENT ASSETS
Stocks 15,479 23,257
Debtors 5 86,384 26,404
Cash at bank and in hand 72,097 41,052
173,960 90,713
CREDITORS
Amounts falling due within one year 6 184,141 83,093
NET CURRENT (LIABILITIES)/ASSETS (10,181 ) 7,620
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,645

32,558

CREDITORS
Amounts falling due after more than one
year

7

(11,595

)

(6,739

)

PROVISIONS FOR LIABILITIES (7,457 ) (4,740 )
NET ASSETS 593 21,079

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 491 20,977
593 21,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KAYBEN DAMP AND BUILDING LIMITED (REGISTERED NUMBER: 12419442)

BALANCE SHEET - continued
31 JANUARY 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





M Firth - Director


KAYBEN DAMP AND BUILDING LIMITED (REGISTERED NUMBER: 12419442)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Kayben Damp and Building Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
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 is 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.


KAYBEN DAMP AND BUILDING LIMITED (REGISTERED NUMBER: 12419442)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 1,376 34,923 358 36,657
Additions - 11,269 - 11,269
Disposals - (1,996 ) - (1,996 )
At 31 January 2024 1,376 44,196 358 45,930
DEPRECIATION
At 1 February 2023 591 10,949 179 11,719
Charge for year 157 4,455 72 4,684
Eliminated on disposal - (299 ) - (299 )
At 31 January 2024 748 15,105 251 16,104
NET BOOK VALUE
At 31 January 2024 628 29,091 107 29,826
At 31 January 2023 785 23,974 179 24,938

KAYBEN DAMP AND BUILDING LIMITED (REGISTERED NUMBER: 12419442)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2023 18,142
Additions 11,269
At 31 January 2024 29,411
DEPRECIATION
At 1 February 2023 6,902
Charge for year 2,248
At 31 January 2024 9,150
NET BOOK VALUE
At 31 January 2024 20,261
At 31 January 2023 11,240

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 5,000 5,000
Directors' current accounts 81,384 21,404
86,384 26,404

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 6,413 3,596
Tax 43,643 32,019
Social security and other taxes 5,048 1,400
VAT 14,974 27,759
Directors' current accounts - 14,213
Accruals and deferred income 83,180 -
Accrued expenses 30,883 4,106
184,141 83,093

KAYBEN DAMP AND BUILDING LIMITED (REGISTERED NUMBER: 12419442)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Hire purchase contracts 11,595 6,739

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
M Firth
Balance outstanding at start of year - -
Amounts advanced 157,343 -
Amounts repaid (134,705 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 22,638 -

G M Beever
Balance outstanding at start of year 21,404 12,429
Amounts advanced 172,047 99,809
Amounts repaid (134,705 ) (90,834 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 58,746 21,404

During the year beneficial loan interest of £348 (2023 - £335) has been charged to the overdrawn director's loan account.