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Registered number: 08992567
K C Paver & Plant Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
S T Hannam FCCA
Association of Chartered Certified Accountants
42 King Georges Road
Bishopsworth
Bristol
BS13 8LX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08992567
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,600 6,600
Tangible Assets 5 290 386
6,890 6,986
CURRENT ASSETS
Debtors 6 8,421 11,505
Cash at bank and in hand 1,314 2,999
9,735 14,504
Creditors: Amounts Falling Due Within One Year 7 (3,154 ) (7,137 )
NET CURRENT ASSETS (LIABILITIES) 6,581 7,367
TOTAL ASSETS LESS CURRENT LIABILITIES 13,471 14,353
Creditors: Amounts Falling Due After More Than One Year 8 (13,456 ) (13,922 )
NET ASSETS 15 431
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (85 ) 331
SHAREHOLDERS' FUNDS 15 431
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simon Clark
Director
08/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
K C Paver & Plant Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08992567 . The registered office is 56 Goulston Road, Bristol, BS13 7SD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 10,000
As at 31 March 2025 10,000
Amortisation
As at 1 April 2024 3,400
As at 31 March 2025 3,400
Net Book Value
As at 31 March 2025 6,600
As at 1 April 2024 6,600
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 3,807
As at 31 March 2025 3,807
Depreciation
As at 1 April 2024 3,421
Provided during the period 96
As at 31 March 2025 3,517
Net Book Value
As at 31 March 2025 290
As at 1 April 2024 386
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 680 680
Prepayments and accrued income - 249
Director's loan account 7,661 10,496
8,341 11,425
Due after more than one year
Other debtors 80 80
8,421 11,505
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 1,430 4,281
Corporation tax 1,264 2,396
Accruals and deferred income 460 460
3,154 7,137
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 13,456 13,922
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Simon Clark 10,826 - - - -
The above loan is unsecured, interest 2.5% p.a. and repayable on demand.
11. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid - 10,000
Final dividend paid 5,500 2,000
5,500 12,000
12. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.
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