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Registered number: 02655075









K C HOLDINGS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
K C HOLDINGS LIMITED
REGISTERED NUMBER: 02655075

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
-
72,026

  
-
72,026

Current assets
  

Debtors: amounts falling due within one year
 5 
104
10,851

  
104
10,851

Creditors: amounts falling due within one year
 6 
-
(149)

Net current assets
  
 
 
104
 
 
10,702

Total assets less current liabilities
  
104
82,728

  

Net assets
  
104
82,728


Capital and reserves
  

Called up share capital 
 7 
104
104

Share premium account
  
-
10,647

Profit and loss account
  
-
71,977

  
104
82,728


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 August 2025.




C B Craggs
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
K C HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

K C Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Unit B5 Westacott Business Centre, Westacott Way Littlewick Green, Maidenhead, Berkshire, SL6 3RT.
The company was an intermediate holding company but no longer holds any investments in subsidiaries.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 2

 
K C HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 January 2024
72,026


Disposals
(72,026)



At 31 December 2024
-





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
104
-

Other debtors
-
10,851

104
10,851



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
149

-
149


Page 3

 
K C HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



333,334 Ordinary shares of £0.0001 each
33
33
333,333 Ordinary A shares of £0.0001 each
33
33
37,341 Ordinary B shares of £0.0001 each
4
4
333,333 Ordinary C shares of £0.0001 each
34
34

104

104

The Ordinary shares of £0.0001 each, Ordinary A shares of £0.0001 each, Ordinary B shares of £0.0001 each, and Ordinary C shares of  £0.0001 each, are separate classes of shares for the purpose of declaration of dividends. 
The declaration of a dividend in respect of one class of share shall not compel a dividend at the same rate to be declared in respect of any other class of shares. The shares rank pari passu in all other respects.



8.


Post balance sheet events

There have been no subsequent events that require disclosure or adjustments to the financial statements.


9.


Ultimate parent undertaking and controlling party

The immediate and ultimate parent undertaking is MCFT Bowran Limited, a company incorporated in England and Wales. Its registered office address is Unit B5 Westacott Business Centre, Westacott Way, Littlewick Green, Maidenhead, Berkshire, SL6 3RT.
The smallest and largest company in which the results of this company are consolidated is MCFT Bowran Limited.
The ultimate controlling party is the director by virtue of his majority shareholding in the ultimate parent undertaking.


10.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 19 August 2025 by Elliot S J Arwas (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.

 
Page 4