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REGISTERED NUMBER: 05426574 (England and Wales)















Unaudited Cessation Financial Statements

for the Period 1 May 2024 to 31 March 2025

for

Kk Joinery & Building Limited

Kk Joinery & Building Limited (Registered number: 05426574)






Contents of the Financial Statements
for the Period 1 May 2024 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Kk Joinery & Building Limited

Company Information
for the Period 1 May 2024 to 31 March 2025







DIRECTOR: Mr K Kitchin





SECRETARY: Mrs L Kitchin





REGISTERED OFFICE: £771 Durham Road
Low Fell
Gateshead
Tyne and Wear
NE9 6PL





REGISTERED NUMBER: 05426574 (England and Wales)





ACCOUNTANTS: AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ

Kk Joinery & Building Limited (Registered number: 05426574)

Balance Sheet
31 March 2025

31.3.25 30.4.24
Notes £ £ £
FIXED ASSETS
Intangible assets 4 - 5,000
Tangible assets 5 1,695 2,152
1,695 7,152

CURRENT ASSETS
Stocks 6 - 3,350
Debtors 7 - 197,491
Cash at bank 24,016 22,940
24,016 223,781
CREDITORS
Amounts falling due within one year 8 2,279 35,275
NET CURRENT ASSETS 21,737 188,506
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,432

195,658

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 23,332 195,558
SHAREHOLDERS' FUNDS 23,432 195,658

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

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

Kk Joinery & Building Limited (Registered number: 05426574)

Balance Sheet - continued
31 March 2025


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 2 April 2025 and were signed by:





Mr K Kitchin - Director


Kk Joinery & Building Limited (Registered number: 05426574)

Notes to the Financial Statements
for the Period 1 May 2024 to 31 March 2025

1. STATUTORY INFORMATION

Kk Joinery & Building 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current 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 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.


Kk Joinery & Building Limited (Registered number: 05426574)

Notes to the Financial Statements - continued
for the Period 1 May 2024 to 31 March 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 period 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 period was 2 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2024
and 31 March 2025 100,000
AMORTISATION
At 1 May 2024 95,000
Amortisation for period 5,000
At 31 March 2025 100,000
NET BOOK VALUE
At 31 March 2025 -
At 30 April 2024 5,000

Kk Joinery & Building Limited (Registered number: 05426574)

Notes to the Financial Statements - continued
for the Period 1 May 2024 to 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£ £ £ £
COST
At 1 May 2024
and 31 March 2025 1,393 14,035 2,654 18,082
DEPRECIATION
At 1 May 2024 1,350 12,230 2,350 15,930
Charge for period 43 376 38 457
At 31 March 2025 1,393 12,606 2,388 16,387
NET BOOK VALUE
At 31 March 2025 - 1,429 266 1,695
At 30 April 2024 43 1,805 304 2,152

6. STOCKS
31.3.25 30.4.24
£ £
Stocks - 3,350

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.4.24
£ £
Trade debtors - 10,765
Other debtors - 40,800
Directors' loan accounts - 145,926
- 197,491

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 30.4.24
£ £
Trade creditors - 3,081
Social security and other taxes 127 -
VAT - 30,494
Directors' loan accounts 44 -
Accrued expenses 2,108 1,700
2,279 35,275

Kk Joinery & Building Limited (Registered number: 05426574)

Notes to the Financial Statements - continued
for the Period 1 May 2024 to 31 March 2025

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 30 April 2024:

31.3.25 30.4.24
£ £
Mr K Kitchin
Balance outstanding at start of period 145,927 126,337
Amounts advanced - 52,190
Amounts repaid (145,971 ) (32,600 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (44 ) 145,927

Kk Joinery & Building Limited

Report of the Accountants to the Director of
Kk Joinery & Building Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 March 2025 set out on pages one to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ


2 April 2025