2023-11-012024-10-312024-10-31false06726095K.K.C. GROUNDWORKS 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K.K.C. GROUNDWORKS LIMITED

Registered Number
06726095
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

K.K.C. GROUNDWORKS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

CHURM, Paul Melville

Company Secretary

CHURM, Debbie Ann

Registered Address

34 Waterloo Road
Wolverhampton
WV1 4DG

Registered Number

06726095 (England and Wales)
K.K.C. GROUNDWORKS LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,42511,233
8,42511,233
Current assets
Debtors8,48010,295
Cash at bank and on hand14,39714,912
22,87725,207
Creditors amounts falling due within one year4(13,981)(22,577)
Net current assets (liabilities)8,8962,630
Total assets less current liabilities17,32113,863
Creditors amounts falling due after one year5-(2,975)
Provisions for liabilities7(1,600)(2,200)
Net assets15,7218,688
Capital and reserves
Called up share capital100100
Profit and loss account15,6218,588
Shareholders' funds15,7218,688
The financial statements were approved and authorised for issue by the Director on 17 June 2025, and are signed on its behalf by:
CHURM, Paul Melville
Director
Registered Company No. 06726095
K.K.C. GROUNDWORKS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles-25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 November 2335,5004,30039,800
At 31 October 2435,5004,30039,800
Depreciation and impairment
At 01 November 2324,2674,30028,567
Charge for year2,808-2,808
At 31 October 2427,0754,30031,375
Net book value
At 31 October 248,425-8,425
At 31 October 2311,233-11,233
Fixed assets, included in the above, which are held under hire purchase contracts amount to £8,425 (2023 - £11,233).
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,3241,324
Taxation and social security8,05713,476
Finance lease and HP contracts2,9755,100
Other creditors1,6252,677
Total13,98122,577
5.Creditors: amounts due after one year

2024

2023

££
Other creditors-2,975
Total-2,975
6.Secured creditors
Hire purchase contracts totallying £2,975 (2023 - £8,075) are secured over the associated plant and machinery included in fixed assets.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,6002,200
Total1,6002,200