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Company Registration No. 03686163 (England and Wales)
Komputer Consultancy Services Limited Unaudited accounts for the year ended 31 December 2024
Komputer Consultancy Services Limited Unaudited accounts Contents
Page
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Komputer Consultancy Services Limited Company Information for the year ended 31 December 2024
Directors
Mr D M Gregor Mr M Gregor
Secretary
Mr M Gregor
Company Number
03686163 (England and Wales)
Registered Office
14 Chess Business Park Moor Road Chesham Bucks HP5 1SD
Accountants
Grass & Holm Thornbury Cottage Chalk Hill Amersham BUCKS HP7 0LY
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Komputer Consultancy Services Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
760,742 
782,255 
Current assets
Inventories
41,250 
57,156 
Debtors
1,601,041 
1,442,940 
Cash at bank and in hand
1,217,717 
1,175,690 
2,860,008 
2,675,786 
Creditors: amounts falling due within one year
(570,243)
(538,711)
Net current assets
2,289,765 
2,137,075 
Total assets less current liabilities
3,050,507 
2,919,330 
Creditors: amounts falling due after more than one year
(316,414)
(334,370)
Provisions for liabilities
Deferred tax
(42,492)
(45,220)
Net assets
2,691,601 
2,539,740 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,691,600 
2,539,739 
Shareholders' funds
2,691,601 
2,539,740 
For the year ending 31 December 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 22 April 2025 and were signed on its behalf by
Mr D M Gregor Director Company Registration No. 03686163
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Komputer Consultancy Services Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Komputer Consultancy Services Limited is a private company, limited by shares, registered in England and Wales, registration number 03686163. The registered office is 14 Chess Business Park, Moor Road, Chesham, Bucks, HP5 1SD.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Land & buildings
2% on cost
Plant & machinery
25% on cost
Fixtures & fittings
25% and 10% on cost
Computer equipment
33% on cost
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Komputer Consultancy Services Limited Notes to the Accounts for the year ended 31 December 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
793,061 
90,322 
95,449 
103,551 
1,082,383 
Additions
- 
3,375 
5,320 
9,162 
17,857 
At 31 December 2024
793,061 
93,697 
100,769 
112,713 
1,100,240 
Depreciation
At 1 January 2024
82,069 
78,207 
67,738 
72,114 
300,128 
Charge for the year
10,891 
5,614 
6,227 
16,638 
39,370 
At 31 December 2024
92,960 
83,821 
73,965 
88,752 
339,498 
Net book value
At 31 December 2024
700,101 
9,876 
26,804 
23,961 
760,742 
At 31 December 2023
710,992 
12,115 
27,711 
31,437 
782,255 
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Komputer Consultancy Services Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
5,098 
- 
Trade debtors
68,099 
82,949 
Accrued income and prepayments
52,391 
37,149 
Other debtors
51,012 
49,303 
176,600 
169,401 
Amounts falling due after more than one year
Other debtors
1,424,441 
1,273,539 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
17,282 
16,607 
VAT
- 
129,956 
Trade creditors
318,914 
157,379 
Taxes and social security
201,950 
199,679 
Other creditors
24,335 
28,391 
Loans from directors
578 
110 
Accruals
7,184 
6,589 
570,243 
538,711 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
316,414 
334,370 
Aggregate of amounts that fall due for payment after five years
264,568 
284,549 
The bank loan of £333,696 (2023: £350,977) is secured on Units 14, 15 and 16 Chess Business Park.
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Directors loan account
539,380 
279,000 
279,000 
539,380 
539,380 
279,000 
279,000 
539,380 
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Komputer Consultancy Services Limited Notes to the Accounts for the year ended 31 December 2024
10
Transactions with related parties
At the year end the company was owed £709,117 (2023: £558,215) by D7 Holdings Limited, a company owned by the director. The loan is due in greater than one year. At the year end the company was owed £8,903 (2023: £8,640) by D7 Trading limited, a company owned by the director.
11
Average number of employees
During the year the average number of employees was 44 (2023: 39).
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