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REGISTERED NUMBER: 06731957 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 March 2025

for

KINGFISHER ACCESS LIMITED

KINGFISHER ACCESS LIMITED (REGISTERED NUMBER: 06731957)

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


KINGFISHER ACCESS LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: S Reid





REGISTERED OFFICE: Laser Quay
Delta House, Culpeper Close
Medway City Estate
Rochester
Kent
ME2 4HU





REGISTERED NUMBER: 06731957 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW

KINGFISHER ACCESS LIMITED (REGISTERED NUMBER: 06731957)

Balance Sheet
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 25,774 209,200

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 6 66,867 59,392
Cash at bank and in hand 474,379 369,929
544,246 432,321
CREDITORS
Amounts falling due within one year 7 160,928 147,580
NET CURRENT ASSETS 383,318 284,741
TOTAL ASSETS LESS CURRENT
LIABILITIES

409,092

493,941

PROVISIONS FOR LIABILITIES 1,787 1,136
NET ASSETS 407,305 492,805

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 407,200 492,700
407,305 492,805

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 director acknowledges her 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.

KINGFISHER ACCESS LIMITED (REGISTERED NUMBER: 06731957)

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 director and authorised for issue on 15 August 2025 and were signed by:





S Reid - Director


KINGFISHER ACCESS LIMITED (REGISTERED NUMBER: 06731957)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Kingfisher Access 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured as the fair value of the consideration received or receivable from the sale of
goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

The percentage of completion method is used to calculate the turnover recognised at the period end.

Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the entity;
- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and
- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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


KINGFISHER ACCESS LIMITED (REGISTERED NUMBER: 06731957)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


3. ACCOUNTING POLICIES - continued
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 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
Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Financial instruments
Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

KINGFISHER ACCESS LIMITED (REGISTERED NUMBER: 06731957)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 200,000 101,795 301,795
Additions - 3,458 3,458
Disposals - (969 ) (969 )
Impairments (183,500 ) - (183,500 )
At 31 March 2025 16,500 104,284 120,784
DEPRECIATION
At 1 April 2024 - 92,595 92,595
Charge for year - 3,091 3,091
Eliminated on disposal - (676 ) (676 )
At 31 March 2025 - 95,010 95,010
NET BOOK VALUE
At 31 March 2025 16,500 9,274 25,774
At 31 March 2024 200,000 9,200 209,200

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 27,147 32,186
Other debtors 39,720 27,206
66,867 59,392

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 30,233 20,894
Taxation and social security 86,144 99,956
Other creditors 44,551 26,730
160,928 147,580

8. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £16,025 (2024: £64,100) of which all relates to the rental of leased property.

KINGFISHER ACCESS LIMITED (REGISTERED NUMBER: 06731957)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025


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
£    £   
A J Reid
Balance outstanding at start of year (19,759 ) (23,577 )
Amounts advanced 20,006 73,500
Amounts repaid (312 ) (69,682 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (65 ) (19,759 )

S Reid
Balance outstanding at start of year (5,114 ) (25,814 )
Amounts advanced 24,594 45,070
Amounts repaid (42,672 ) (24,370 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (23,192 ) (5,114 )

The loans from the directors to the company are unsecured, interest free and repayable on demand.