2024-04-01 2025-03-31 10955155 P Koch Ltd false 10955155 2024-04-01 2025-03-31 10955155 uk-bus:Director1 2024-04-01 2025-03-31 10955155 uk-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10955155 uk-bus:SmallEntities 2024-04-01 2025-03-31 10955155 uk-bus:FullAccounts 2024-04-01 2025-03-31 10955155 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10955155 2024-04-01 10955155 2025-03-31 10955155 2024-03-31 xbrli:pure iso4217:GBP 10955155 2023-04-01 2024-03-31
Company Registration Number : 10955155 (England and Wales)
10955155
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-03-31
false
P Koch Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-04-01
P Koch Ltd
Unaudited filleted financial statements
For the year ended 31 March 2025
P Koch Ltd
Contents
For the year ended 31 March 2025

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


P Koch Ltd
Company Information
For the year ended 31 March 2025

Company registration number 10955155 (England and Wales)
Director Paolo Koch
Registered office address 2 Dunster Way
Wallington
London
SM6 7DA
UK
Accountant Greenhalgh Johnson Ltd
Chartered Management Accountants
Elland House, 22 High Street
Burgh le Marsh, Skegness, Lincolnshire
PE245JT
UK
P Koch Ltd
Statement of Financial Position
For the year ended 31 March 2025

2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 75 100
5 75 100
Current assets
Debtors 2,440 2,004
Cash and cash equivalents 19,538 18,211
21,978 20,215
Current liabilities
Creditors: Amounts falling due within one year (3,844) (1,933)
Corporation tax payable (10,597) (9,286)
(14,441) (11,219)
Net current assets/(liabilities) 7,537 8,996
Total assets less current liabilities 7,612 9,096
Non-current liabilities
Provisions for liabilities (14) (19)
Net assets/(liabilities) 7,598 9,077
Capital and reserves
Called up share capital 1 1
Retained earnings 7,597 9,076
Shareholder's funds 7,598 9,077
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
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 entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 10 June 2025
.............................
Paolo Koch (Director)
Company registration number: 10955155
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-03-31 31 March 2025
2025 2024
£ £
Fixed Assets 75 100
Current Assets 21,138 19,411
Prepayments and accrued income 840 804
Creditors: amounts falling due within one year (14,441) (11,219)
Net current assets/(liabilities) 7,537 8,996
Total assets less current liabilities 7,612 9,096
Provisions for liabilities (14) (19)
Net Assets/(liabilities) 7,598 9,077
Capital and Reserves 7,598 9,077
For the year ending 31/03/2025 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. For the year ending 31-03-2025 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 for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 10 June 2025 2025-06-10 and signed on behalf of the board,
.............................
Paolo Koch
Director
Company registration number: 10955155
P Koch Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 2 Dunster Way, Wallington, London, SM6 7DA.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings25% reducing balance
Equipment
Motor Cars
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised 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 liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

(4) Employees
During the year, the average number of employees including director was 1 (2024 : 1).

(5) Fixed assets
Tangible

£
Cost
As at 01 April 2024319
As at 31 March 2025319
Depreciation/Amortisation
As at 01 April 2024219
For the year25
As at 31 March 2025244
Net book value
As at 31 March 202575
As at 31 March 2024100