1 1 KPM Investment Holdings Ltd 10427801 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is construction and development of buildings Digita Accounts Production Advanced 6.30.9574.0 true 10427801 2023-05-01 2024-04-30 10427801 2024-04-30 10427801 bus:OrdinaryShareClass1 2024-04-30 10427801 core:CurrentFinancialInstruments 2024-04-30 10427801 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 10427801 bus:SmallEntities 2023-05-01 2024-04-30 10427801 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 10427801 bus:FilletedAccounts 2023-05-01 2024-04-30 10427801 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10427801 bus:RegisteredOffice 2023-05-01 2024-04-30 10427801 bus:Director1 2023-05-01 2024-04-30 10427801 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 10427801 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10427801 countries:England 2023-05-01 2024-04-30 10427801 2022-05-01 2023-04-30 10427801 2023-04-30 10427801 bus:OrdinaryShareClass1 2023-04-30 10427801 core:CurrentFinancialInstruments 2023-04-30 10427801 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 xbrli:pure iso4217:GBP xbrli:shares

KPM Investment Holdings Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

Registration number: 10427801

 

KPM Investment Holdings Ltd

Contents

Statement of financial position

1

Notes to the Unaudited Financial Statements

2 to 3

 

KPM Investment Holdings Ltd

(Registration number: 10427801)
Statement of financial position as at 30 April 2024

Note

2024
£

2023
£

Current assets

 

Cash at bank and in hand

 

-

33

Creditors: Amounts falling due within one year

4

(7)

-

Net (liabilities)/assets

 

(7)

33

Capital and reserves

 

Called up share capital

5

100

100

Retained earnings

(107)

(67)

Shareholders' (deficit)/funds

 

(7)

33

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 31 January 2025
 

.........................................
Mr K Middleton
Director

 

KPM Investment Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the director on 31 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Government grants

Income received from government grants is recognised at the same time as any underlying expenditure. During the year the entity was in receipt of grant funds from the COVID Small Business Grant Fund. This income was recognised when it was received.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

KPM Investment Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

6

7

-

5

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

       

6

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Bank overdrafts

7

-