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Registered Number: 04773807
England and Wales

 

 

 

KS HOLDINGS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,508,925    1,508,925 
Investments 4 201    201 
1,509,126    1,509,126 
Current assets      
Debtors 5 33,833    43,697 
Cash at bank and in hand 625    391 
34,458    44,088 
Creditors: amount falling due within one year 6 (375,139)   (376,849)
Net current assets (340,681)   (332,761)
 
Total assets less current liabilities 1,168,445    1,176,365 
Creditors: amount falling due after more than one year 7 (338,571)   (349,635)
Provisions for liabilities 8 (91,359)   (91,359)
Net assets 738,515    735,371 
 

Capital and reserves
     
Called up share capital 9 1,100    1,100 
Reserves 10 692,303    692,303 
Profit and loss account 45,112    41,968 
Shareholders' funds 738,515    735,371 
 


For the year ended 30 June 2024 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 year 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 financial statements were approved by the director on 18 March 2025 and were signed by:


-------------------------------
J S Sihra
Director
1
General Information
KS Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 04773807, registration address Meanwood Buildings, 277a Meanwood Road, Leeds.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 July 2023 1,508,925    1,508,925 
Additions  
Disposals  
At 30 June 2024 1,508,925    1,508,925 
Depreciation
At 01 July 2023  
Charge for year  
On disposals  
At 30 June 2024  
Net book values
Closing balance as at 30 June 2024 1,508,925    1,508,925 
Opening balance as at 01 July 2023 1,508,925    1,508,925 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 July 2023 201    201 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 June 2024 201    201 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 30,063    19,320 
Prepayments & Accrued Income 2,276    2,211 
Other Debtors 1,442    1,494 
Directors' Current Accounts   20,672 
33,781    43,697 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Amount Owed by Group Undertakings 52   
52   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 3,885    2,817 
Bank Loans & Overdrafts (Secured) 20,275    20,275 
Amounts Owed to Group Undertakings 199,829    318,010 
Taxation and social security 24,460    15,832 
Other Creditors 35,089    19,915 
Directors' Current Accounts 91,601   
375,139    376,849 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 338,571    349,635 
338,571    349,635 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 91,359    91,359 
91,359    91,359 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1,000 Ordinary A shares of £1.00 each 1,000    1,000 
100 Ordinary B shares of £1.00 each 100    100 
1,100    1,100 
The Ordinary B Shares carry no voting rights and no rights to participate in receiving a distribution in the winding up of the company. They do carry rights to participate in receiving a dividend which is separate to that of the full Ordinary Shares.

10.

Reserves

2024
£
  2023
£
Revaluation Reserve b/fwd 692,303    764,186 
Transfer to Profit and Loss Account   (71,883)
692,303    692,303 

11.

Directors Loan

Particulars   b/forard
£
  advances
£
  credits
£
  c/forward
£
J S Sihra 20,671  40,522  (152,794) (91,601)

2