3 3 KDH Training and Assessments Ltd 13993329 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is to providing training and consultancy. Digita Accounts Production Advanced 6.30.9574.0 true 13993329 2024-04-01 2025-03-31 13993329 2025-03-31 13993329 bus:OrdinaryShareClass1 2025-03-31 13993329 bus:OrdinaryShareClass2 2025-03-31 13993329 core:CurrentFinancialInstruments 2025-03-31 13993329 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13993329 core:FurnitureFittingsToolsEquipment 2025-03-31 13993329 bus:SmallEntities 2024-04-01 2025-03-31 13993329 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13993329 bus:FilletedAccounts 2024-04-01 2025-03-31 13993329 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13993329 bus:RegisteredOffice 2024-04-01 2025-03-31 13993329 bus:Director1 2024-04-01 2025-03-31 13993329 bus:Director2 2024-04-01 2025-03-31 13993329 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13993329 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 13993329 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13993329 bus:Agent1 2024-04-01 2025-03-31 13993329 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 13993329 countries:England 2024-04-01 2025-03-31 13993329 2024-03-31 13993329 core:FurnitureFittingsToolsEquipment 2024-03-31 13993329 2023-04-01 2024-03-31 13993329 2024-03-31 13993329 bus:OrdinaryShareClass1 2024-03-31 13993329 bus:OrdinaryShareClass2 2024-03-31 13993329 core:CurrentFinancialInstruments 2024-03-31 13993329 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 13993329 core:FurnitureFittingsToolsEquipment 2024-03-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 13993329

KDH Training and Assessments Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

KDH Training and Assessments Ltd

Contents

Company Information

1

Statement of financial position

2

Notes to the Unaudited Financial Statements

3 to 7

 

KDH Training and Assessments Ltd

Company Information

Directors

Mr D Horkan

Mr D Horkan

Mr Keith Horkan

Company secretary

Mr Keith Horkan

Registered office

Kemp House,
160 City Road
London
EC1V 2NX

Accountants

Hayhow & Co.
Chartered Certified Accountants & Business Advisers19 King Street
King's Lynn
Norfolk
PE30 1HB

 

KDH Training and Assessments Ltd

(Registration number: 13993329)
Statement of financial position as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

820

494

Current assets

 

Debtors

5

27,488

9,808

Cash at bank and in hand

 

11,576

6,020

 

39,064

15,828

Creditors: Amounts falling due within one year

6

(17,944)

(9,340)

Net current assets

 

21,120

6,488

Total assets less current liabilities

 

21,940

6,982

Provisions for liabilities

(172)

(94)

Net assets

 

21,768

6,888

Capital and reserves

 

Called up share capital

7

2

2

Retained earnings

21,766

6,886

Shareholders' funds

 

21,768

6,888

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of comprehensive income.

Approved and authorised by the Board on 9 June 2025 and signed on its behalf by:
 

.........................................
Mr D Horkan
Director

 

KDH Training and Assessments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Kemp House,
160 City Road
London
EC1V 2NX

These financial statements were authorised for issue by the Board on 9 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

KDH Training and Assessments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

KDH Training and Assessments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

 

KDH Training and Assessments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

879

879

Additions

599

599

At 31 March 2025

1,478

1,478

Depreciation

At 1 April 2024

385

385

Charge for the year

273

273

At 31 March 2025

658

658

Carrying amount

At 31 March 2025

820

820

At 31 March 2024

494

494

5

Debtors

Current

2025
£

2024
£

Trade debtors

27,475

9,797

Prepayments

13

11

 

27,488

9,808

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Trade creditors

 

-

888

Amounts due to related parties

2,059

2,839

Social security and other taxes

 

20

92

Accruals

 

1,631

1,579

Tax liability

14,234

1,792

Payment in advance

 

-

2,150

 

17,944

9,340

 

KDH Training and Assessments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary A Share of £1 each

1

1

1

1

Ordinary B Share of £1 each

1

1

1

1

2

2

2

2

Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.