IRIS Accounts Production v24.3.2.46 10732372 director 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh107323722022-12-31107323722023-12-31107323722023-01-012023-12-31107323722021-12-31107323722022-01-012022-12-31107323722022-12-3110732372ns15:EnglandWales2023-01-012023-12-3110732372ns14:PoundSterling2023-01-012023-12-3110732372ns10:Director12023-01-012023-12-3110732372ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3110732372ns10:SmallEntities2023-01-012023-12-3110732372ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3110732372ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3110732372ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3110732372ns10:FullAccounts2023-01-012023-12-3110732372ns10:OrdinaryShareClass12023-01-012023-12-3110732372ns10:RegisteredOffice2023-01-012023-12-3110732372ns5:CurrentFinancialInstruments2023-12-3110732372ns5:CurrentFinancialInstruments2022-12-3110732372ns5:ShareCapital2023-12-3110732372ns5:ShareCapital2022-12-3110732372ns5:RetainedEarningsAccumulatedLosses2023-12-3110732372ns5:RetainedEarningsAccumulatedLosses2022-12-3110732372ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3110732372ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3110732372ns10:OrdinaryShareClass12023-12-31107323721ns10:Director12022-12-31107323721ns10:Director12021-12-31107323721ns10:Director12023-01-012023-12-31107323721ns10:Director12022-01-012022-12-31107323721ns10:Director12023-12-31107323721ns10:Director12022-12-31
REGISTERED NUMBER: 10732372 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

KP PLUS LIMITED

KP PLUS LIMITED (REGISTERED NUMBER: 10732372)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KP PLUS LIMITED

COMPANY INFORMATION
For The Year Ended 31 December 2023







DIRECTOR: Mr S Mason





REGISTERED OFFICE: Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA





REGISTERED NUMBER: 10732372 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA

KP PLUS LIMITED (REGISTERED NUMBER: 10732372)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 110,934 76,303
Cash at bank 10,161 15,484
121,095 91,787
CREDITORS
Amounts falling due within one year 5 164,351 88,093
NET CURRENT (LIABILITIES)/ASSETS (43,256 ) 3,694
TOTAL ASSETS LESS CURRENT LIABILITIES (43,256 ) 3,694

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings (43,356 ) 3,594
SHAREHOLDERS' FUNDS (43,256 ) 3,694

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

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 27 January 2025 and were signed by:





Mr S Mason - Director


KP PLUS LIMITED (REGISTERED NUMBER: 10732372)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023


1. STATUTORY INFORMATION

KP Plus 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.

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.

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.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 110,934 76,303

KP PLUS LIMITED (REGISTERED NUMBER: 10732372)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,802 1,294
Taxation and social security 1,885 2,818
Other creditors 160,664 83,981
164,351 88,093

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Mr S Mason
Balance outstanding at start of year (83,981 ) (86,402 )
Amounts advanced 4,199 5,176
Amounts repaid (4,521 ) (2,755 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (84,303 ) (83,981 )

8. RELATED PARTY DISCLOSURES

Included in 'Other debtors' as at 31 December 2023 is £109,695 (2022: £Nil) due from D.E.M. BVBA to the company.

Included in 'Other creditors' as at 31 December 2023 is £76,361 (2022 debtor: £75,602) due to Kemat NV from the company.

Kemat NV and D.E.M. BVBA are related to KP Plus Limited by the director and shareholder S Mason.