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REGISTERED NUMBER: 05587403 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

KMA Process Design Limited

KMA Process Design Limited (Registered number: 05587403)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KMA Process Design Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: S Kumar





REGISTERED OFFICE: Tenby Place
102 Selby Road
West Bridgford
Nottingham
NG2 7BA





REGISTERED NUMBER: 05587403 (England and Wales)





ACCOUNTANTS: Global Payroll Services Ltd
Tenby Place
102 Selby Road
West Bridgford
Nottingham
NG2 7BA

KMA Process Design Limited (Registered number: 05587403)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 530,070 546,324

CURRENT ASSETS
Debtors 5 1,488 30,350
Cash at bank 20,166 25,167
21,654 55,517
CREDITORS
Amounts falling due within one year 6 6,892 59,284
NET CURRENT ASSETS/(LIABILITIES) 14,762 (3,767 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

544,832

542,557

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 544,830 542,555
SHAREHOLDERS' FUNDS 544,832 542,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 July 2025 and were signed by:





S Kumar - Director


KMA Process Design Limited (Registered number: 05587403)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

KMA Process Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Plant and machinery - 33% straight line
Motor vehicles - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

KMA Process Design Limited (Registered number: 05587403)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 November 2023 504,919 14,516 54,990 574,425
Disposals - (6,915 ) - (6,915 )
At 31 October 2024 504,919 7,601 54,990 567,510
DEPRECIATION
At 1 November 2023 - 8,625 19,476 28,101
Charge for year - 2,508 13,747 16,255
Eliminated on disposal - (6,916 ) - (6,916 )
At 31 October 2024 - 4,217 33,223 37,440
NET BOOK VALUE
At 31 October 2024 504,919 3,384 21,767 530,070
At 31 October 2023 504,919 5,891 35,514 546,324

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 1,011 30,320
Other debtors 477 30
1,488 30,350

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 630 2,729
Taxation and social security 4,660 15,845
Other creditors 1,602 40,710
6,892 59,284