IRIS Accounts Production v25.1.4.42 09460082 Board of Directors 1.3.24 28.2.25 28.2.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094600822024-02-29094600822025-02-28094600822024-03-012025-02-28094600822023-02-28094600822023-03-012024-02-29094600822024-02-2909460082ns15:EnglandWales2024-03-012025-02-2809460082ns14:PoundSterling2024-03-012025-02-2809460082ns10:Director12024-03-012025-02-2809460082ns10:PrivateLimitedCompanyLtd2024-03-012025-02-2809460082ns10:SmallEntities2024-03-012025-02-2809460082ns10:AuditExempt-NoAccountantsReport2024-03-012025-02-2809460082ns10:SmallCompaniesRegimeForDirectorsReport2024-03-012025-02-2809460082ns10:SmallCompaniesRegimeForAccounts2024-03-012025-02-2809460082ns10:FullAccounts2024-03-012025-02-2809460082ns10:Director22024-03-012025-02-2809460082ns10:RegisteredOffice2024-03-012025-02-2809460082ns5:CurrentFinancialInstruments2025-02-2809460082ns5:CurrentFinancialInstruments2024-02-2909460082ns5:ShareCapital2025-02-2809460082ns5:ShareCapital2024-02-2909460082ns5:RetainedEarningsAccumulatedLosses2025-02-2809460082ns5:RetainedEarningsAccumulatedLosses2024-02-2909460082ns5:FurnitureFittings2024-03-012025-02-2809460082ns5:ComputerEquipment2024-03-012025-02-2809460082ns5:PlantMachinery2024-02-2909460082ns5:PlantMachinery2024-03-012025-02-2809460082ns5:PlantMachinery2025-02-2809460082ns5:PlantMachinery2024-02-2909460082ns5:WithinOneYearns5:CurrentFinancialInstruments2025-02-2809460082ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-29
REGISTERED NUMBER: 09460082 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

KPM CONSULTING SERVICE LIMITED

KPM CONSULTING SERVICE LIMITED (REGISTERED NUMBER: 09460082)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


KPM CONSULTING SERVICE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: K P Morrow
S E Morrow





REGISTERED OFFICE: Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA





REGISTERED NUMBER: 09460082 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

KPM CONSULTING SERVICE LIMITED (REGISTERED NUMBER: 09460082)

STATEMENT OF FINANCIAL POSITION
28 FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 314 420

CURRENT ASSETS
Debtors 5 28,243 19,028
Cash at bank 194,651 164,207
222,894 183,235
CREDITORS
Amounts falling due within one year 6 54,881 48,193
NET CURRENT ASSETS 168,013 135,042
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,327

135,462

CAPITAL AND RESERVES
Called up and paid share capital 100 100
Retained earnings 168,227 135,362
SHAREHOLDERS' FUNDS 168,327 135,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:



K P Morrow - Director


KPM CONSULTING SERVICE LIMITED (REGISTERED NUMBER: 09460082)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025


1. STATUTORY INFORMATION

KPM Consulting Service 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents total invoiced sales of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

KPM CONSULTING SERVICE LIMITED (REGISTERED NUMBER: 09460082)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024
and 28 February 2025 2,138
DEPRECIATION
At 1 March 2024 1,718
Charge for year 106
At 28 February 2025 1,824
NET BOOK VALUE
At 28 February 2025 314
At 29 February 2024 420

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 28,243 19,028

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 33,609 33,907
Other creditors 21,272 14,286
54,881 48,193