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REGISTERED NUMBER: 03909292 (England and Wales)











K C S GROUP LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025






K C S GROUP LIMITED (REGISTERED NUMBER: 03909292)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


K C S GROUP LIMITED (REGISTERED NUMBER: 03909292)

ABRIDGED BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,329,647 1,434,379

CURRENT ASSETS
Debtors 216,503 276,539
Prepayments and accrued income 231,894 318,147
Cash at bank and in hand 278,472 31,946
726,869 626,632
CREDITORS
Amounts falling due within one year 420,134 248,367
NET CURRENT ASSETS 306,735 378,265
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,636,382

1,812,644

CREDITORS
Amounts falling due after more than one
year

(33,750

)

(211,122

)

PROVISIONS FOR LIABILITIES (157,455 ) (123,777 )

ACCRUALS AND DEFERRED INCOME (369,346 ) (410,974 )
NET ASSETS 1,075,831 1,066,771

CAPITAL AND RESERVES
Called up share capital 6 119 119
Retained earnings 1,075,712 1,066,652
SHAREHOLDERS' FUNDS 1,075,831 1,066,771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

K C S GROUP LIMITED (REGISTERED NUMBER: 03909292)

ABRIDGED BALANCE SHEET - continued
31 JANUARY 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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




Mr J R Walker - Director



Mr C W Walker - Director


K C S GROUP LIMITED (REGISTERED NUMBER: 03909292)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. STATUTORY INFORMATION

K C S Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03909292

Registered office: 3 Weekley Wood Close
Kettering
Northamptonshire
NN14 1UQ

The company's trading address is Clarke House, Brunel Road, Corby, Northamptonshire, NN17 4JW.

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 represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Debtors and creditors
Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.

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.

K C S GROUP LIMITED (REGISTERED NUMBER: 03909292)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 19 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2024 2,382,222
Additions 138,522
Disposals (145,874 )
Reclassification/transfer 1
At 31 January 2025 2,374,871
DEPRECIATION
At 1 February 2024 947,843
Charge for year 207,701
Eliminated on disposal (110,320 )
At 31 January 2025 1,045,224
NET BOOK VALUE
At 31 January 2025 1,329,647
At 31 January 2024 1,434,379

K C S GROUP LIMITED (REGISTERED NUMBER: 03909292)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


5. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 78,750 273,078

There is a mortgage and debenture in favour of the bank to secure the company's assets against the loan.

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary A £1 100 100
14 Ordinary B £1 14 14
5 Ordinary D £1 5 5
119 119

7. OTHER FINANCIAL COMMITMENTS

The company has operating lease commitments in respect of vehicles totalling £122,385 (2024 - £47,853).