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Registered number: 03496780
AKM Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
R Stride & Co LLP
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 03496780
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,000 5,000
Tangible Assets 5 5,138 6,642
10,138 11,642
CURRENT ASSETS
Stocks 6 3,205 2,895
Debtors 7 50,992 72,292
Cash at bank and in hand 72,296 60,203
126,493 135,390
Creditors: Amounts Falling Due Within One Year 8 (127,598 ) (130,968 )
NET CURRENT ASSETS (LIABILITIES) (1,105 ) 4,422
TOTAL ASSETS LESS CURRENT LIABILITIES 9,033 16,064
Creditors: Amounts Falling Due After More Than One Year 9 - (10,141 )
NET ASSETS 9,033 5,923
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 8,933 5,823
SHAREHOLDERS' FUNDS 9,033 5,923
Page 1
Page 2
For the year ending 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Keith McCloud
Director
25th July 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2003 100 1,220 1,320
Profit for the period and total comprehensive income - 28,603 28,603
Dividends paid - (24,000) (24,000)
As at 31 March 2024 and 1 April 2024 100 5,823 5,923
Profit for the year and total comprehensive income - 36,610 36,610
Dividends paid - (33,500) (33,500)
As at 31 March 2025 100 8,933 9,033
Page 3
Page 4
Notes to the Financial Statements
1. General Information
AKM Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03496780 . The registered office is Foss House, 271 Huntington Road, York, North Yorkshire, YO31 9BR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Turnover in respect of services is recognised when the company obtains the right to receive consideration for services provided.

Turnover in respect of goods is recognised when the goods are despatched, which is the same day on which the goods are delvered and hence is the point at which the risks and rewards are passed to the buyer.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 12%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 10%
Computer Equipment 25%
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 5,000
As at 31 March 2025 5,000
Net Book Value
As at 31 March 2025 5,000
As at 1 April 2024 5,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 8,180 5,026 13,378 2,637
As at 31 March 2025 8,180 5,026 13,378 2,637
Depreciation
As at 1 April 2024 7,585 4,990 8,495 2,109
Provided during the period 71 9 1,221 53
As at 31 March 2025 7,656 4,999 9,716 2,162
Net Book Value
As at 31 March 2025 524 27 3,662 475
As at 1 April 2024 595 36 4,883 528
Computer Equipment Total
£ £
Cost
As at 1 April 2024 5,508 34,729
As at 31 March 2025 5,508 34,729
Depreciation
As at 1 April 2024 4,908 28,087
Provided during the period 150 1,504
As at 31 March 2025 5,058 29,591
Net Book Value
As at 31 March 2025 450 5,138
As at 1 April 2024 600 6,642
Page 5
Page 6
6. Stocks
31 March 2025 31 March 2024
£ £
Stock 3,205 2,895
7. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 39,284 57,502
Other debtors 11,708 14,790
50,992 72,292
8. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 95,519 103,137
Bank loans and overdrafts 11,093 10,000
Other creditors 12,302 10,889
Taxation and social security 8,684 6,942
127,598 130,968
9. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Bank loans - 10,141
10. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 March 2025 31 March 2024
£ £
Mrs Anne McCloud - 12,000
Mr Keith McCloud 17,420 12,000
Page 6