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Company registration number:08410756
K.T.O. LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 September 2024
K.T.O. LTD
BALANCE SHEET
AS AT 30 September 2024
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets3374,595513,399
374,595513,399
CURRENT ASSETS
Stocks14,52915,564
Debtors4282,372121,938
Cash at bank and in hand34,389129,594
331,290267,096
CREDITORS
Amounts falling due within one year 5 (223,554) (295,585)
NET CURRENT ASSETS 107,736 (28,489)
TOTAL ASSETS LESS
CURRENT LIABILITIES 482,331 484,910
Creditors falling due after one year6(72,725)(93,607)
NET ASSETS 409,606 391,303
CAPITAL AND RESERVES
Called-up equity share capital 7 1,250 1,250
Profit and loss account 408,356 390,053
SHAREHOLDERS FUNDS 409,606 391,303
For the year ending 30 September 2024 the company was entitled to exemption 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 the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 23 April 2025 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
A R McQuin
23 April 2025
The annexed notes form part of these financial statements.

K.T.O. LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 01 October 20221,2500191,37100192,621
Changes in equity
Dividend00(73,333)00(73,333)
Total Comprehensive Income00272,01500272,015
Balance at 30 September 20231,2500390,05300391,303
Changes in equity
Total comprehensive income0018,3030018,303
Balance at 30 September 20241,2500408,35600409,606

K.T.O. LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 08410756. The company is a private company limited by shares. Its registered office is 45-47 Westover Road, Bournemouth, Dorset, England,
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over its estimated economic life.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Plant and Machinery - 10% per annum of cost
Fixtures and Fittings - 10-20 % per annum of cost
Land and buildings - 10% per annum of cost
Stocks and Work In Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Leasing
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Pension Scheme
The company operates a defined contribution pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 21.
3.Tangible fixed assets
Plant F and F Total
Cost
At start of period 661,740 791,805 1,453,545
Additions 7,855 918 8,773
Disposals (4,416) (0) (4,416)
At end of period 665,179 792,723 1,457,902
Depreciation
At start of period 561,219 378,927 940,146
Provided during the period 68,183 76,377 144,560
On disposals (1,398) (0) (1,398)
At end of period 628,004 455,304 1,083,308
Net Book Value
At start of period 100,521 412,878 513,399
At end of period 37,176 337,419 374,595
4.Debtors
20242023
££
Due within one year
Trade Debtors9,3165,207
Amounts owed by other participating interests215,37175,698
Other Debtors82617,030
Prepayments and accrued income56,85924,003
282,372121,938
5.Creditors due within one year
20242023
££
Obligations under finance leases5,08425,810
Trade creditors61,44667,849
Bank Loans and Overdrafts22,07228,970
Corporation Tax42,9560
Other taxes and social security costs26,38581,987
Other creditors29,49635,213
Accruals and deferred income36,11547,423
Loan from directors08,333
223,554 295,585
6.Creditors due after one year
20242023
££
Bank Loans72,72590,279
Obligations under finance leases03,328
72,725 93,607
7. Share capital Alloted, Issued and fully paid
2024 2023
£ £
Ordinary shares of £1 each1,2501,250
Total issued share capital1,2501,250
8.Pension schemes
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independantly administered fund.