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REGISTERED NUMBER: 09434757 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

KBH Construction Ltd

KBH Construction Ltd (Registered number: 09434757)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KBH Construction Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: K B Hayes
J Walker
K Hayes





REGISTERED OFFICE: Unit 6
Catheralls Industrial Estate
Brookhill Way
Buckley
FLINTSHIRE
CH7 3PS





REGISTERED NUMBER: 09434757 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

KBH Construction Ltd (Registered number: 09434757)

Balance Sheet
31 March 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Property, plant and equipment 4 156,940 148,887

CURRENT ASSETS
Inventories 1,000 1,000
Debtors 5 126,801 184,674
Cash at bank and in hand 522,728 599,292
650,529 784,966
CREDITORS
Amounts falling due within one year 6 61,007 80,017
NET CURRENT ASSETS 589,522 704,949
TOTAL ASSETS LESS CURRENT
LIABILITIES

746,462

853,836

PROVISIONS FOR LIABILITIES 8,980 7,449
NET ASSETS 737,482 846,387

CAPITAL AND RESERVES
Called up share capital 7 150 150
Retained earnings 8 737,332 846,237
SHAREHOLDERS' FUNDS 737,482 846,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

KBH Construction Ltd (Registered number: 09434757)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 5 August 2025 and were signed on its behalf by:




K B Hayes - Director J Walker - Director




K Hayes - Director


KBH Construction Ltd (Registered number: 09434757)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

KBH Construction Ltd 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
Revenue 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.
Plant and machinery etc - 33% on cost and 20% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 3 ) .

KBH Construction Ltd (Registered number: 09434757)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 April 2024 109,680 70,515 180,195
Additions - 43,364 43,364
Disposals - (35,843 ) (35,843 )
At 31 March 2025 109,680 78,036 187,716
DEPRECIATION
At 1 April 2024 - 31,308 31,308
Charge for year - 13,209 13,209
Eliminated on disposal - (13,741 ) (13,741 )
At 31 March 2025 - 30,776 30,776
NET BOOK VALUE
At 31 March 2025 109,680 47,260 156,940
At 31 March 2024 109,680 39,207 148,887

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 96,699 182,276
Other debtors 30,102 2,398
126,801 184,674

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Bank loans and overdrafts 10,716 -
Trade creditors 10,032 22,557
Taxation and social security 21,457 35,353
Other creditors 18,802 22,107
61,007 80,017

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
150 Ordinary 1 150 150

KBH Construction Ltd (Registered number: 09434757)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. RESERVES
Retained
earnings
£

At 1 April 2024 846,237
Deficit for the year (905 )
Dividends (108,000 )
At 31 March 2025 737,332

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£ £
J Walker
Balance outstanding at start of year (3,146 ) (2,642 )
Amounts repaid (504 ) (504 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,650 ) (3,146 )

K B Hayes
Balance outstanding at start of year (2,531 ) (2,027 )
Amounts repaid (504 ) (504 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,035 ) (2,531 )

K Hayes
Balance outstanding at start of year 950 1,454
Amounts advanced 26,000 950
Amounts repaid (504 ) (1,454 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,446 950

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors..