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REGISTERED NUMBER: 04279279 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30th September 2024

for

K & M Maintenance Services Limited

K & M Maintenance Services Limited (Registered number: 04279279)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K & M Maintenance Services Limited

Company Information
for the Year Ended 30th September 2024







DIRECTOR: Mr M Kerrigan





SECRETARY:





REGISTERED OFFICE: Unit 8
Electron Mill
Brook Street
Preston
Lancashire
PR1 7NH





REGISTERED NUMBER: 04279279 (England and Wales)





ACCOUNTANTS: Stephen Andrews & Co Limited
186 Eaves Lane
Chorley
Lancashire
PR6 0AU

K & M Maintenance Services Limited (Registered number: 04279279)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 171,767 171,177

CURRENT ASSETS
Stocks 35,000 23,538
Debtors 5 59,242 184,870
Cash at bank 43,624 66,503
137,866 274,911
CREDITORS
Amounts falling due within one year 6 235,426 267,247
NET CURRENT (LIABILITIES)/ASSETS (97,560 ) 7,664
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,207

178,841

CREDITORS
Amounts falling due after more than one year 7 (56,464 ) (56,831 )

PROVISIONS FOR LIABILITIES (6,057 ) (6,057 )
NET ASSETS 11,686 115,953

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 11,586 115,853
SHAREHOLDERS' FUNDS 11,686 115,953

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

K & M Maintenance Services Limited (Registered number: 04279279)

Balance Sheet - continued
30th September 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 director and authorised for issue on 15th January 2025 and were signed by:





Mr M Kerrigan - Director


K & M Maintenance Services Limited (Registered number: 04279279)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

K & M Maintenance Services 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.
Plant and machinery etc - 25% on cost, 20% on cost and 10% 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.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

K & M Maintenance Services Limited (Registered number: 04279279)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2023 116,948 320,247 437,195
Additions - 43,704 43,704
Disposals - (102,910 ) (102,910 )
At 30th September 2024 116,948 261,041 377,989
DEPRECIATION
At 1st October 2023 17,137 248,881 266,018
Charge for year - 24,067 24,067
Eliminated on disposal - (83,863 ) (83,863 )
At 30th September 2024 17,137 189,085 206,222
NET BOOK VALUE
At 30th September 2024 99,811 71,956 171,767
At 30th September 2023 99,811 71,366 171,177

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 59,242 179,704
Other debtors - 5,166
59,242 184,870

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 19,342 19,342
Hire purchase contracts 6,492 8,097
Trade creditors 37,312 36,598
Taxation and social security 28,520 128,729
Other creditors 143,760 74,481
235,426 267,247

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 35,471 54,813
Hire purchase contracts 20,993 2,018
56,464 56,831

K & M Maintenance Services Limited (Registered number: 04279279)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100