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REGISTERED NUMBER: 06403581 (England and Wales)















K & B ROUSE HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






K & B ROUSE HOLDINGS LIMITED (REGISTERED NUMBER: 06403581)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024










Page

Company Information 1

Abridged Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


K & B ROUSE HOLDINGS LIMITED

COMPANY INFORMATION
For The Year Ended 31 August 2024







DIRECTORS: M Rouse
S Rouse
P Rouse



SECRETARY: S A Rouse



REGISTERED OFFICE: 75A Calow Lane
Chesterfield
Derbyshire
S41 0AX



REGISTERED NUMBER: 06403581 (England and Wales)



ACCOUNTANTS: The Rees Partnership
Bentley Bridge House
Chesterfield Road
Matlock
Derbyshire
DE4 5LE



BANKERS: Virgin Money
89 New Square
Chesterfield
Derbyshire
S40 1PH

K & B ROUSE HOLDINGS LIMITED (REGISTERED NUMBER: 06403581)

ABRIDGED BALANCE SHEET
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 165,029 182,759
Investments 5 100 100
165,129 182,859

CURRENT ASSETS
Debtors 6,590 30,694
Cash at bank 20,052 20,602
26,642 51,296
CREDITORS
Amounts falling due within one year (98,854 ) (98,784 )
NET CURRENT LIABILITIES (72,212 ) (47,488 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

92,917

135,371

PROVISIONS FOR LIABILITIES 6 (4,719 ) (5,572 )
NET ASSETS 88,198 129,799

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 88,098 129,699
SHAREHOLDERS' FUNDS 88,198 129,799

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.

K & B ROUSE HOLDINGS LIMITED (REGISTERED NUMBER: 06403581)

ABRIDGED BALANCE SHEET - continued
31 August 2024



The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





M Rouse - Director


K & B ROUSE HOLDINGS LIMITED (REGISTERED NUMBER: 06403581)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 August 2024


1. STATUTORY INFORMATION

K & B Rouse Holdings 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.

Preparation of consolidated financial statements
The financial statements contain information about K & B Rouse Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & loss account, 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.


K & B ROUSE HOLDINGS LIMITED (REGISTERED NUMBER: 06403581)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023 439,864
Disposals (22,094 )
At 31 August 2024 417,770
DEPRECIATION
At 1 September 2023 257,105
Charge for year 15,242
Eliminated on disposal (19,606 )
At 31 August 2024 252,741
NET BOOK VALUE
At 31 August 2024 165,029
At 31 August 2023 182,759

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 September 2023
and 31 August 2024 100
NET BOOK VALUE
At 31 August 2024 100
At 31 August 2023 100

K & B ROUSE HOLDINGS LIMITED (REGISTERED NUMBER: 06403581)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 August 2024


6. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 4,719 5,572

Deferred
tax
£   
Balance at 1 September 2023 5,572
Accelerated capital allowances (853 )
Balance at 31 August 2024 4,719

7. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, by virtue of their shareholdings.