6 April 2023 false Taxfiler 2024.6 08339979business:PrivateLimitedCompanyLtd2023-04-062024-04-05 083399792023-04-05 083399792023-04-062024-04-05 08339979business:AuditExemptWithAccountantsReport2023-04-062024-04-05 08339979business:FilletedAccounts2023-04-062024-04-05 083399792024-04-05 08339979business:Director12023-04-062024-04-05 08339979business:Director22023-04-062024-04-05 08339979business:RegisteredOffice2023-04-062024-04-05 083399792023-04-05 08339979core:WithinOneYear2024-04-05 08339979core:WithinOneYear2023-04-05 08339979core:AfterOneYear2024-04-05 08339979core:AfterOneYear2023-04-05 08339979core:ShareCapitalcore:PreviouslyStatedAmount2024-04-05 08339979core:ShareCapitalcore:PreviouslyStatedAmount2023-04-05 08339979core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-05 08339979core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-05 08339979core:PreviouslyStatedAmount2024-04-05 08339979core:PreviouslyStatedAmount2023-04-05 08339979business:SmallEntities2023-04-062024-04-05 08339979countries:EnglandWales2023-04-062024-04-05 08339979core:LandBuildings2023-04-05 08339979core:PlantMachinery2023-04-05 08339979core:MotorVehicles2023-04-05 08339979core:LandBuildings2023-04-062024-04-05 08339979core:PlantMachinery2023-04-062024-04-05 08339979core:MotorVehicles2023-04-062024-04-05 08339979core:LandBuildings2024-04-05 08339979core:PlantMachinery2024-04-05 08339979core:MotorVehicles2024-04-05 08339979business:OrdinaryShareClass12023-04-062024-04-05 08339979business:OrdinaryShareClass12022-04-062023-04-05 083399792022-04-062023-04-05 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08339979 (England and Wales)
KDD CONSTRUCTION LTD. Unaudited accounts for the year ended 5 April 2024
KDD CONSTRUCTION LTD. Unaudited accounts Contents
Page
- 2 -
KDD CONSTRUCTION LTD. Company Information for the year ended 5 April 2024
Directors
Bogomil Kehayov Rumen Kehayov
Company Number
08339979 (England and Wales)
Registered Office
Unit C4, Suttons Business Park New Road Rainham Essex RM13 8DE
- 3 -
KDD CONSTRUCTION LTD. Accountants' report
Accountants' report to the board of directors of KDD CONSTRUCTION LTD. on the preparation of the unaudited statutory accounts for the year ended 5 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KDD CONSTRUCTION LTD. for the year ended 5 April 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of KDD CONSTRUCTION LTD., as a body, in accordance with the terms of our engagement letter dated 1 January 2015. Our work has been undertaken solely to prepare for your approval the accounts of KDD CONSTRUCTION LTD. and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KDD CONSTRUCTION LTD. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KDD CONSTRUCTION LTD. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KDD CONSTRUCTION LTD.. You consider that KDD CONSTRUCTION LTD. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KDD CONSTRUCTION LTD.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
1 April 2025
- 4 -
KDD CONSTRUCTION LTD. Statement of financial position as at 5 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,551,975 
599,197 
Current assets
Debtors
408,454 
200,000 
Cash at bank and in hand
388,032 
1,649,074 
796,486 
1,849,074 
Creditors: amounts falling due within one year
(443,982)
(551,032)
Net current assets
352,504 
1,298,042 
Total assets less current liabilities
1,904,479 
1,897,239 
Creditors: amounts falling due after more than one year
(244,216)
(438,368)
Net assets
1,660,263 
1,458,871 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,660,163 
1,458,771 
Shareholders' funds
1,660,263 
1,458,871 
For the year ending 5 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2025 and were signed on its behalf by
Rumen Kehayov Director Company Registration No. 08339979
- 5 -
KDD CONSTRUCTION LTD. Notes to the Accounts for the year ended 5 April 2024
1
Statutory information
KDD CONSTRUCTION LTD. is a private company, limited by shares, registered in England and Wales, registration number 08339979. The registered office is Unit C4, Suttons Business Park, New Road, Rainham , Essex, RM13 8DE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 6 April 2023
431,660 
5,990 
265,713 
703,363 
Additions
1,010,053 
- 
- 
1,010,053 
Disposals
- 
- 
(33,071)
(33,071)
At 5 April 2024
1,441,713 
5,990 
232,642 
1,680,345 
Depreciation
At 6 April 2023
- 
11,870 
92,296 
104,166 
Charge for the year
- 
- 
24,204 
24,204 
At 5 April 2024
- 
11,870 
116,500 
128,370 
Net book value
At 5 April 2024
1,441,713 
(5,880)
116,142 
1,551,975 
At 5 April 2023
431,660 
(5,880)
173,417 
599,197 
- 6 -
KDD CONSTRUCTION LTD. Notes to the Accounts for the year ended 5 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
142,454 
- 
Other debtors
66,000 
- 
208,454 
- 
Amounts falling due after more than one year
Other debtors
200,000 
200,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
224,098 
90,960 
Trade creditors
14,276 
424,275 
Taxes and social security
204,108 
34,297 
Accruals
1,500 
1,500 
443,982 
551,032 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
213,150 
388,234 
Obligations under finance leases and hire purchase contracts
31,066 
50,134 
244,216 
438,368 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 7 -