Company registration number 08658527 (England and Wales)
KINGFISHER DAY SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
KINGFISHER DAY SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
KINGFISHER DAY SERVICES LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,402
2,801
Current assets
Stocks
4
174,845
128,105
Debtors
-
0
782
174,845
128,887
Creditors: amounts falling due within one year
5
(183,204)
(114,968)
Net current (liabilities)/assets
(8,359)
13,919
Total assets less current liabilities
(6,957)
16,720
Creditors: amounts falling due after more than one year
6
(10,840)
(19,765)
Provisions for liabilities
-
0
(532)
Net liabilities
(17,797)
(3,577)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(17,897)
(3,677)
Total equity
(17,797)
(3,577)
KINGFISHER DAY SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 May 2025
Miss A M Senger
Director
Company registration number 08658527 (England and Wales)
KINGFISHER DAY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Kingfisher Day Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Summit, Woodwater Park, Pynes Hill, Exeter, United Kingdom, EX2 5WS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company meets its day to day working capital requirements through continued financial support from it's director and a finance house.

 

On the basis of this continued support, the board consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result in a withdrawal of these loans.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 

Income from the sale of properties is recognised at the point in time when an unconditional contract is signed by the purchaser.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% per annum on cost
Motor vehicles
20% per annum on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

KINGFISHER DAY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024 and 31 January 2025
12,295
Depreciation
At 1 February 2024
9,494
Depreciation charged in the year
1,399
At 31 January 2025
10,893
Carrying amount
At 31 January 2025
1,402
At 31 January 2024
2,801
4
Stocks
2025
2024
£
£
Stocks
174,845
128,105

The carrying amount of stocks includes £3,463 (2024: £3,463) of mortgage interest charges.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
8,964
8,700
Trade creditors
842
7,398
Taxation and social security
-
0
546
Other creditors
173,398
98,324
183,204
114,968

The bank loan balance represents the current portion of the company's Bounce Back Loan.

KINGFISHER DAY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
10,840
19,765

The bank loan balance represents the non-current portion of the company's Bounce Back Loan.

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