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Registered number: 15152429
KD Trade Sales Ltd
Unaudited Financial Statements
For the Period 21 September 2023 to 30 September 2024
Merranti Accounting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15152429
30 September 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 7,847
7,847
CURRENT ASSETS
Stocks 45,952
Debtors 5 5,496
Cash at bank and in hand 10,124
61,572
Creditors: Amounts Falling Due Within One Year 6 (63,595 )
NET CURRENT ASSETS (LIABILITIES) (2,023 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,824
NET ASSETS 5,824
CAPITAL AND RESERVES
Called up share capital 4
Profit and Loss Account 5,820
SHAREHOLDERS' FUNDS 5,824
For the period ending 30 September 2024 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 her 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
Mrs Kerry Carmichael
Director
5 June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
KD Trade Sales Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15152429 . The registered office is 10 Scandia-Hus Business Park Felcourt Road, East Grinstead, West Sussex, RH19 2LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 & Equipment 25% reducing balance
2.4. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Plant & Equipment
£
Cost
As at 21 September 2023 -
Additions 10,463
As at 30 September 2024 10,463
Depreciation
As at 21 September 2023 -
Provided during the period 2,616
As at 30 September 2024 2,616
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 September 2024 7,847
As at 21 September 2023 -
5. Debtors
30 September 2024
£
Due within one year
Other debtors 5,496
6. Creditors: Amounts Falling Due Within One Year
30 September 2024
£
Trade creditors 12,060
Other creditors 40,733
Taxation and social security 10,802
63,595
Page 3