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Company Registration Number: 08937902
 
 
KM Counsultant Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 March 2025
KM Counsultant Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Kia Mani
Afsaneh Mani
 
 
Company Secretary Afsaneh Mani
 
 
Company Registration Number 08937902
 
 
Registered Office and Business Address 2 Bryning Way
Bucksaw Village
Chorley
PR7 7DQ
 
 
Accountants Langers
Chartered Certified Accountants
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
GB



KM Counsultant Limited
Company Registration Number: 08937902
STATEMENT OF FINANCIAL POSITION
as at 31 March 2025

2025 2024
Notes £ £
 
Non-Current Assets
Property, plant and equipment 4 1,069 751
───────── ─────────
 
Current Assets
Debtors 5 17,084 16,535
Cash and cash equivalents 11,500 13,976
───────── ─────────
28,584 30,511
───────── ─────────
Creditors: amounts falling due within one year 6 (19,057) (15,331)
───────── ─────────
Net Current Assets 9,527 15,180
───────── ─────────
Total Assets less Current Liabilities 10,596 15,931
 
Creditors:
amounts falling due after more than one year 7 (10,224) (12,545)
 
Provisions for liabilities 9 (228) (314)
───────── ─────────
Net Assets 144 3,072
═════════ ═════════
 
Capital and Reserves
Called up share capital 1 1
Retained earnings 143 3,071
───────── ─────────
Shareholders' Funds 144 3,072
═════════ ═════════
 
The financial statements 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.
           
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 11 July 2025 and signed on its behalf by
           
           
________________________________          
Kia Mani          
Director          
           



KM Counsultant Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025

   
1. General Information
 
KM Counsultant Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 08937902. The registered office of the company is 2 Bryning Way, Bucksaw Village, Chorley, PR7 7DQ which is also the principal place of business of the company. Quantity surveying activities The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 15% & 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
 
  2025 2024
  Number Number
 
Director 2 2
  ═════════ ═════════
       
4. Property, plant and equipment
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost
At 1 April 2024 2,697 2,697
Additions 1,128 1,128
Disposals (529) (529)
  ───────── ─────────
At 31 March 2025 3,296 3,296
  ───────── ─────────
Depreciation
At 1 April 2024 1,946 1,946
Charge for the financial year 612 612
On disposals (331) (331)
  ───────── ─────────
At 31 March 2025 2,227 2,227
  ───────── ─────────
Net book value
At 31 March 2025 1,069 1,069
  ═════════ ═════════
At 31 March 2024 751 751
  ═════════ ═════════
       
5. Debtors 2025 2024
  £ £
 
Trade debtors 2,972 2,753
Directors' current accounts (Note 11) 9,852 7,507
Prepayments and accrued income 4,260 6,275
  ───────── ─────────
  17,084 16,535
  ═════════ ═════════
       
6. Creditors 2025 2024
Amounts falling due within one year £ £
 
Bank loan 2,321 2,264
Taxation  (Note 8) 15,554 11,915
Accruals 1,182 1,152
  ───────── ─────────
  19,057 15,331
  ═════════ ═════════
       
7. Creditors 2025 2024
Amounts falling due after more than one year £ £
 
Bank loan 10,224 12,545
  ═════════ ═════════
 
Loans
Repayable in one year or less, or on demand (Note 6) 2,321 2,264
Repayable between one and two years 4,823 4,702
Repayable between two and five years 5,401 7,843
  ───────── ─────────
  12,545 14,809
  ═════════ ═════════
 
       
8. Taxation 2025 2024
  £ £
 
Creditors:
VAT 4,359 3,754
Corporation tax 11,195 8,161
  ───────── ─────────
  15,554 11,915
  ═════════ ═════════
         
9. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2025 2024
  £ £ £
 
At financial year start 314 314 171
Charged to profit and loss - - 143
Released during the financial year (86) (86) -
  ───────── ───────── ─────────
At financial year end 228 228 314
  ═════════ ═════════ ═════════
       
10. Capital commitments
 
The company had no material capital commitments at the financial year-ended 31 March 2025.
   
11. Directors' advances, credits and guarantees
 
During the year ended 31st March 2025 the company loaned £9,852 to the director Kia Mani. No interest has been charged in respect of these loans which are repayable on demand and classified in debtors due within one year.
   
12. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.