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Company Registration No. 14689142 (England and Wales)
K & M BUILDING AND LANDSCAPING SERVICES LTD Unaudited accounts for the year ended 28 February 2025
K & M BUILDING AND LANDSCAPING SERVICES LTD Unaudited accounts Contents
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K & M BUILDING AND LANDSCAPING SERVICES LTD Company Information for the year ended 28 February 2025
Directors
K Clemes M Moreland
Company Number
14689142 (England and Wales)
Registered Office
16 PENTILLIE GARDENS ST. AUSTELL PL25 3RS ENGLAND
Accountants
SG ACCOUNTANCY 102 TREVERBYN ROAD CARCLAZE IND ESTATE ST AUSTELL CORNWALL PL25 4EW
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K & M BUILDING AND LANDSCAPING SERVICES LTD Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,801 
4,975 
Current assets
Debtors
4,817 
1,914 
Cash at bank and in hand
5,155 
9,590 
9,972 
11,504 
Creditors: amounts falling due within one year
(5,978)
(5,755)
Net current assets
3,994 
5,749 
Total assets less current liabilities
17,795 
10,724 
Creditors: amounts falling due after more than one year
(16,328)
(10,697)
Net assets
1,467 
27 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,465 
25 
Shareholders' funds
1,467 
27 
For the year ending 28 February 2025 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 24 April 2025 and were signed on its behalf by
K Clemes Director Company Registration No. 14689142
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K & M BUILDING AND LANDSCAPING SERVICES LTD Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
K & M BUILDING AND LANDSCAPING SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 14689142. The registered office is 16 PENTILLIE GARDENS, ST. AUSTELL, PL25 3RS, ENGLAND.
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.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
828 
5,700 
6,528 
Additions
- 
10,750 
10,750 
At 28 February 2025
828 
16,450 
17,278 
Depreciation
At 1 March 2024
128 
1,425 
1,553 
Charge for the year
105 
1,819 
1,924 
At 28 February 2025
233 
3,244 
3,477 
Net book value
At 28 February 2025
595 
13,206 
13,801 
At 29 February 2024
700 
4,275 
4,975 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,903 
- 
Other debtors
1,914 
1,914 
4,817 
1,914 
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K & M BUILDING AND LANDSCAPING SERVICES LTD Notes to the Accounts for the year ended 28 February 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
7,044 
6,386 
Loans from directors
(1,780)
(1,131)
Accruals
714 
500 
5,978 
5,755 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
8,292 
10,697 
Obligations under finance leases and hire purchase contracts
8,036 
- 
16,328 
10,697 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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