1 September 2023 false No description of principal activity Taxfiler 2024.6 10893353business:PrivateLimitedCompanyLtd2023-09-012024-08-31 108933532023-08-31 108933532023-09-012024-08-31 10893353business:AuditExemptWithAccountantsReport2023-09-012024-08-31 10893353business:AbridgedAccounts2023-09-012024-08-31 108933532024-08-31 10893353business:Director12023-09-012024-08-31 10893353business:RegisteredOffice2023-09-012024-08-31 108933532023-08-31 10893353core:WithinOneYear2024-08-31 10893353core:WithinOneYear2023-08-31 10893353core:AfterOneYear2024-08-31 10893353core:AfterOneYear2023-08-31 10893353core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 10893353core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10893353core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 10893353core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10893353core:PreviouslyStatedAmount2024-08-31 10893353core:PreviouslyStatedAmount2023-08-31 10893353business:SmallEntities2023-09-012024-08-31 10893353countries:EnglandWales2023-09-012024-08-31 10893353core:PlantMachinery2023-09-012024-08-31 10893353core:MotorVehicles2023-09-012024-08-31 108933532022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10893353 (England and Wales)
KDS GROUP LTD Unaudited accounts for the year ended 31 August 2024
KDS GROUP LTD Unaudited accounts Contents
Page
- 2 -
KDS GROUP LTD Company Information for the year ended 31 August 2024
Director
V Gorania
Company Number
10893353 (England and Wales)
Registered Office
22A Mandervell Road Oadby Leicester LE2 5LQ
Accountants
KS3 Accountancy 227 Uppingham Road Leicester LE5 4DG
- 3 -
KDS GROUP LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,191 
12,190 
Current assets
Inventories
1,152,000 
920,000 
Debtors
339,025 
689,410 
Cash at bank and in hand
100,863 
95,381 
1,591,888 
1,704,791 
Creditors: amounts falling due within one year
(1,528,831)
(1,636,761)
Net current assets
63,057 
68,030 
Total assets less current liabilities
69,248 
80,220 
Creditors: amounts falling due after more than one year
(9,455)
(18,853)
Net assets
59,793 
61,367 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
59,693 
61,267 
Shareholders' funds
59,793 
61,367 
For the year ending 31 August 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 22 May 2025 and were signed on its behalf by
V Gorania Director Company Registration No. 10893353
- 4 -
KDS GROUP LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
KDS GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 10893353. The registered office is 22A Mandervell Road, Oadby, Leicester, LE2 5LQ.
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:
Plant & machinery
20% on Cost
Motor vehicles
25% on Cost
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2023
34,895 
Disposals
(4,900)
At 31 August 2024
29,995 
Depreciation
At 1 September 2023
22,705 
Charge for the year
5,999 
On disposals
(4,900)
At 31 August 2024
23,804 
Net book value
At 31 August 2024
6,191 
At 31 August 2023
12,190 
5
Average number of employees
During the year the average number of employees was 26 (2023: 25).
- 5 -