2023-09-012024-08-312024-08-31false04459080K.L.S. [CUMBRIA] 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K.L.S. [CUMBRIA] LIMITED

Registered Number
04459080
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

K.L.S. [CUMBRIA] LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

BROWN, Victoria Jay
STAMPER, Lorraine

Company Secretary

STAMPER, Lorraine

Registered Address

5 High Seaton
Seaton
Workington
CA14 1NP

Registered Number

04459080 (England and Wales)
K.L.S. [CUMBRIA] LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4206,861211,361
206,861211,361
Current assets
Debtors5129,956117,342
Cash at bank and on hand65,4173,868
195,373121,210
Creditors amounts falling due within one year6(135,526)(54,007)
Net current assets (liabilities)59,84767,203
Total assets less current liabilities266,708278,564
Creditors amounts falling due after one year7(59,726)(61,269)
Net assets206,982217,295
Capital and reserves
Called up share capital100100
Profit and loss account206,882217,195
Shareholders' funds206,982217,295
The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2025, and are signed on its behalf by:
STAMPER, Lorraine
Director
Registered Company No. 04459080
K.L.S. [CUMBRIA] LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be 20 years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
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:

Straight line (years)
Land and buildings50
Fixtures and fittings10
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

20242023
Average number of employees during the year2527
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 September 2315,00015,000
At 31 August 2415,00015,000
Amortisation and impairment
At 01 September 2315,00015,000
At 31 August 2415,00015,000
Net book value
At 31 August 24--
At 31 August 23--
4.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 September 23302,9108,895109,883421,688
Additions--3,0053,005
At 31 August 24302,9108,895112,888424,693
Depreciation and impairment
At 01 September 2396,3808,211105,736210,327
Charge for year5,6841371,6847,505
At 31 August 24102,0648,348107,420217,832
Net book value
At 31 August 24200,8465475,468206,861
At 31 August 23206,5306844,147211,361
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables32,96323,623
Other debtors90,99484,955
Prepayments and accrued income5,9998,764
Total129,956117,342
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables77,0874,413
Bank borrowings and overdrafts33,00931,723
Taxation and social security20,44212,794
Accrued liabilities and deferred income4,9885,077
Total135,52654,007
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts59,72661,269
Total59,72661,269
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
STAMPER, Lorraine87,62968,25268,00787,874
87,62968,25268,00787,874