KLL Surfacing Limited
Registered number: 11113216
Balance Sheet
as at 17 July 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 - 27,111
Current assets
Debtors 4 16,319 7,122
Cash at bank and in hand 4,442 5,811
20,761 12,933
Creditors: amounts falling due within one year 5 (4,361) (5,480)
Net current assets 16,400 7,453
Total assets less current liabilities 16,400 34,564
Creditors: amounts falling due after more than one year 6 (9,831) (2,000)
Net assets 6,569 32,564
Capital and reserves
Called up share capital 3 3
Profit and loss account 6,566 32,561
Shareholders' funds 6,569 32,564
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs S Barr
Director
Approved by the board on 18 July 2025
KLL Surfacing Limited
Notes to the Accounts
for the period from 1 January 2025 to 17 July 2025
1 Accounting policies
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 -
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 January 2025 4,667 12,000 49,093 65,760
At 17 July 2025 4,667 12,000 49,093 65,760
Depreciation
At 1 January 2025 2,277 7,643 28,729 38,649
Charge for the period 239 436 2,036 2,711
On disposals 2,151 3,921 18,328 24,400
At 17 July 2025 4,667 12,000 49,093 65,760
Net book value
At 17 July 2025 - - - -
At 31 December 2024 2,390 4,357 20,364 27,111
4 Debtors 2025 2024
£ £
Trade debtors 3,319 1,848
Other debtors 13,000 5,274
16,319 7,122
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 702 702
Corporation tax 1,659 1,454
Other taxes and social security costs - 813
Other creditors 2,000 2,511
4,361 5,480
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 9,831 2,000
7 Other information
KLL Surfacing Limited is a private company limited by shares and incorporated in England. Its registered office is:
12 Moorbridge Close
Bootle
Liverpool
L30 7RL
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