KD Design & Fabrication Limited

Registered number

04469706

Filleted Accounts

31 March 2025

KD Design & Fabrication Limited
Registered number:		04469706
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		6,054			7,230

Current assets
Stocks		4,112			2,983
Debtors	5	18,417			43,555
Cash at bank and in hand		17,427			6,656
		39,956			53,194

Creditors: amounts falling due within one year	6	(28,576)			(39,813)

Net current assets			11,380			13,381

Total assets less current liabilities			17,434			20,611

Creditors: amounts falling due after more than one year	7		(15,585)			(18,500)

Provisions for liabilities			(1,150)			(1,374)


Net assets			699			737

Capital and reserves
Called up share capital			2			2
Profit and loss account			697			735

Shareholders' funds			699			737

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.




David Wall
Director
Approved by the board on 2 September 2025

KD Design & Fabrication Limited
Notes to the Accounts
for the year ended 31 March 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 (as applied to small entities by section 1A of the standard).

	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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	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.

	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			2		3


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					30,000
	At 31 March 2025					30,000

	Amortisation
	At 1 April 2024					30,000
	At 31 March 2025					30,000

	Net book value
	At 31 March 2025					-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	41,198		43,052		84,250
	Additions	845		-		845
	At 31 March 2025	42,043		43,052		85,095

	Depreciation
	At 1 April 2024	38,697		38,323		77,020
	Charge for the year	838		1,183		2,021
	At 31 March 2025	39,535		39,506		79,041

	Net book value
	At 31 March 2025	2,508		3,546		6,054
	At 31 March 2024	2,501		4,729		7,230


5	Debtors			2025		2024
£					£

	Trade debtors			1,717		26,479
	Other debtors			16,700		17,076
				18,417		43,555


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			3,000		3,000
	Trade creditors			7,451		13,576
	Taxation and social security costs			14,150		19,262
	Other creditors			3,975		3,975
				28,576		39,813


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			15,585		18,500


8	Controlling party

	The company is controlled by the directors.


9	Other information

	KD Design & Fabrication Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Loft
	Unit 11, Hunthay Business Park
	Axminster
	Devon
	EX13 5RJ