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KFS Landscapes Ltd

Registered Number
12690748
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

KFS Landscapes Ltd
Company Information
for the period from 1 July 2023 to 30 September 2024

Directors

Karl Shingler
Kurt Shingler

Registered Address

The Stables
Church Walk
Daventry
NN11 4BL

Registered Number

12690748 (England and Wales)
KFS Landscapes Ltd
Balance Sheet as at
30 September 2024

Notes

30 Sep 2024

30 Jun 2023

£

£

£

£

Fixed assets
Tangible assets4-24,095
-24,095
Current assets
Debtors5,613,9934,096
Cash at bank and on hand-3,876
13,9937,972
Creditors amounts falling due within one year7(5,582)(12,537)
Net current assets (liabilities)8,411(4,565)
Total assets less current liabilities8,41119,530
Creditors amounts falling due after one year8-(6,513)
Provisions for liabilities9-(4,578)
Net assets8,4118,439
Capital and reserves
Called up share capital100100
Profit and loss account8,3118,339
Shareholders' funds8,4118,439
The financial statements were approved and authorised for issue by the Board of Directors on 28 March 2025, and are signed on its behalf by:
Karl Shingler
Director
Registered Company No. 12690748
KFS Landscapes Ltd
Notes to the Financial Statements
for the period ended 30 September 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.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 (%)
Plant and machinery20
Vehicles20
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 July 234,84833,90338,751
Additions16722,14322,310
Disposals(5,015)(56,046)(61,061)
Depreciation and impairment
At 01 July 2397513,68114,656
Charge for year9844,7735,757
On disposals(1,959)(18,454)(20,413)
Net book value
At 30 September 24---
At 30 June 233,87320,22224,095
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables13,9934,096
Total13,9934,096
6.Debtors: amounts due after one year
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,172517
Taxation and social security5764,279
Other creditors1,8347,741
Total5,58212,537
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-6,513
Total-6,513
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-4,578
Total-4,578