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KMT BUILDING SOLUTIONS LIMITED

Registered Number
10593002
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

KMT BUILDING SOLUTIONS LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

Mr K Taylor
Mrs M J Taylor

Registered Address

Milburn House Hexham Business Park
Burn Lane
Hexham
NE46 3RU

Registered Number

10593002 (England and Wales)
KMT BUILDING SOLUTIONS LIMITED
Statement of Financial Position
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets336,91539,720
36,91539,720
Current assets
Stocks482,500700,000
Debtors555,9013,275
Cash at bank and on hand6,0171,153
144,418704,428
Creditors amounts falling due within one year6(156,428)(692,040)
Net current assets (liabilities)(12,010)12,388
Total assets less current liabilities24,90552,108
Creditors amounts falling due after one year7(11,251)(23,635)
Provisions for liabilities8(9,200)(9,900)
Net assets4,45418,573
Capital and reserves
Called up share capital22
Profit and loss account4,45218,571
Shareholders' funds4,45418,573
The financial statements were approved and authorised for issue by the Board of Directors on 15 April 2025, and are signed on its behalf by:
Mr K Taylor
Director
Registered Company No. 10593002
KMT BUILDING SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the balance sheet date the company's balance sheet was overdrawn showing a net deficit. The major creditor of the company is the directors. The directors have confirmed that they will not demand repayment of this loan if it would prejudice the payment of external creditors. For this reason the company continues to adopt the going concern basis for these financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 February 2463,65928,03291,691
Additions-9,5009,500
At 31 January 2563,65937,532101,191
Depreciation and impairment
At 01 February 2438,24113,73051,971
Charge for year6,3545,95112,305
At 31 January 2544,59519,68164,276
Net book value
At 31 January 2519,06417,85136,915
At 31 January 2425,41814,30239,720
4.Stocks

2025

2024

££
Work in progress82,500700,000
Total82,500700,000
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables20,382-
Other debtors35,5193,275
Total55,9013,275
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables34,60536,330
Bank borrowings and overdrafts33,27712,282
Taxation and social security11,9186,427
Finance lease and HP contracts7,5586,591
Other creditors68,256628,401
Accrued liabilities and deferred income8142,009
Total156,428692,040
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Finance lease and Hire Purchase contracts creditors are secured by the asset to which they relate.
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts3,86414,238
Other creditors7,3879,397
Total11,25123,635
Finance lease and Hire Purchase contracts amounting to £7,387 (2024 - £9,397) are included within other creditors and are secured by the asset to which they relate.
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)9,2009,900
Total9,2009,900