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REGISTERED NUMBER: 06313055 (England and Wales)














KIAMM LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024






KIAMM LIMITED (REGISTERED NUMBER: 06313055)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KIAMM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: P J Knight
Mrs M P Knight
A P Knight





SECRETARY: Mrs M P Knight





REGISTERED OFFICE: Beauchamp House
402-403 Stourport Road
Kidderminster
Worcestershire
DY11 7BG





REGISTERED NUMBER: 06313055 (England and Wales)

KIAMM LIMITED (REGISTERED NUMBER: 06313055)

BALANCE SHEET
31ST AUGUST 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 16,948 17,525

CURRENT ASSETS
Debtors 5 1,740,142 572,888
Cash at bank 274,324 382,114
2,014,466 955,002
CREDITORS
Amounts falling due within one year 6 1,620,142 468,814
NET CURRENT ASSETS 394,324 486,188
TOTAL ASSETS LESS CURRENT
LIABILITIES

411,272

503,713

PROVISIONS FOR LIABILITIES 4,237 3,771
NET ASSETS 407,035 499,942

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 407,033 499,940
SHAREHOLDERS' FUNDS 407,035 499,942

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

KIAMM LIMITED (REGISTERED NUMBER: 06313055)

BALANCE SHEET - continued
31ST AUGUST 2024


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 Board of Directors and authorised for issue on 22nd February 2025 and were signed on its behalf by:




P J Knight - Director Mrs M P Knight - Director




A P Knight - Director


KIAMM LIMITED (REGISTERED NUMBER: 06313055)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024

1. STATUTORY INFORMATION

Kiamm 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.

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.

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

Taxation
Taxation for the year comprises current and deferred 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 or deferred 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.

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 year 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 year was 10 (2023 - 6 ) .

KIAMM LIMITED (REGISTERED NUMBER: 06313055)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1st September 2023 75,646 457 76,103
Additions 12,995 868 13,863
Disposals (45,872 ) - (45,872 )
At 31st August 2024 42,769 1,325 44,094
DEPRECIATION
At 1st September 2023 58,274 304 58,578
Charge for year 5,457 443 5,900
Eliminated on disposal (37,332 ) - (37,332 )
At 31st August 2024 26,399 747 27,146
NET BOOK VALUE
At 31st August 2024 16,370 578 16,948
At 31st August 2023 17,372 153 17,525

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 1,572,972 504,031
Other debtors 167,170 68,857
1,740,142 572,888

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 688,776 224,672
Amounts owed to group undertakings 594,134 37,484
Taxation and social security 325,066 203,544
Other creditors 12,166 3,114
1,620,142 468,814

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £ £
2 Share capital 1 1 2 2

KIAMM LIMITED (REGISTERED NUMBER: 06313055)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

8. RELATED PARTY DISCLOSURES

Dividends of £1,000,000 (2023 - £800,000) were paid to Kiamm Management Limited the holding company of Kiamm Limited.

£45,000 was paid for equipment rental and management charges of £238,998 to Kiamm Management Limited (2022 - £36,000 equipment rental and £65,000 management charge)

At the year end £594,134 (2023 - £37,484) was owed to Kiamm Management Limited.