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KF LETTINGS LIMITED

Registered Number
SC805783
(Scotland)

Unaudited Financial Statements for the Period ended
31 December 2024

KF LETTINGS LIMITED
Company Information
for the period from 4 April 2024 to 31 December 2024

Directors

Ian Fleming
Gemma Jack
Mark Kinnell

Registered Address

Unit 4 Lochgelly Business Park
Auchterderran Road
Lochgelly
KY5 9HF

Registered Number

SC805783 (Scotland)
KF LETTINGS LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

£

£

Fixed assets
Investment property3122,553
122,553
Current assets
Debtors42,040
Cash at bank and on hand4,494
6,534
Creditors amounts falling due within one year5(125,518)
Net current assets (liabilities)(118,984)
Total assets less current liabilities3,569
Net assets3,569
Capital and reserves
Called up share capital120
Profit and loss account3,449
Shareholders' funds3,569
The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2025, and are signed on its behalf by:
Gemma Jack
Director
Ian Fleming
Director
Mark Kinnell
Director

Registered Company No. SC805783
KF LETTINGS LIMITED
Notes to the Financial Statements
for the period ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Turnover policy
Income represents rents receivable in the year.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

2024
Average number of employees during the year3
3.Investment property

£
Additions122,553
At 31 December 24122,553
4.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables2,040
Total2,040
5.Creditors: amounts due within one year

2024

£
Taxation and social security809
Other creditors123,179
Accrued liabilities and deferred income1,530
Total125,518