K&K Construction Solutions Limited

Registered number

10832447

Filleted Accounts

31 March 2025

K&K Construction Solutions Limited
Registered number:		10832447
Balance Sheet
as at 31 March 2025

Notes			2025		2024

Fixed assets
Tangible assets	3		18,653		9,746

Current assets
Debtors	4	59,950		36,795
Cash at bank and in hand		23,716		30,878
		83,666		67,673

Creditors: amounts falling due within one year	5	(26,721)		(20,501)

Net current assets			56,945		47,172

Total assets less current liabilities			75,598		56,918

Creditors: amounts falling due after more than one year	6		(8,719)		(5,972)

Provisions for liabilities			(3,949)		(2,003)


Net assets			62,930		48,943

Capital and reserves
Called up share capital			100		100
Profit and loss account			62,830		48,843

Shareholders' funds			62,930		48,943

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.




J Wilks
Director
Approved by the board on 25 July 2025

K&K Construction Solutions 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			over 5 years
	Motor vehicles			over 5 years

	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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total

	Cost
	At 1 April 2024			17,004		18,700		35,704
	Additions			1,250		20,950		22,200
	Disposals			-		(18,700)		(18,700)
	At 31 March 2025			18,254		20,950		39,204

	Depreciation
	At 1 April 2024			14,738		11,220		25,958
	Charge for the year			1,623		4,190		5,813
	On disposals			-		(11,220)		(11,220)
	At 31 March 2025			16,361		4,190		20,551

	Net book value
	At 31 March 2025			1,893		16,760		18,653
	At 31 March 2024			2,266		7,480		9,746


4	Debtors					2025		2024


	Trade debtors					28,190		18,800
	Other debtors					31,760		17,995
						59,950		36,795


5	Creditors: amounts falling due within one year					2025		2024


	Bank loans and overdrafts					4,200		4,200
	Obligations under finance lease and hire purchase contracts					2,987		2,884
	Trade creditors					-		12
	Taxation and social security costs					19,099		12,951
	Other creditors					435		454
						26,721		20,501


6	Creditors: amounts falling due after one year					2025		2024


	Bank loans					1,748		5,972
	Obligations under finance lease and hire purchase contracts					6,971		-
						8,719		5,972


7	Loans					2025		2024

	Creditors include:

	Secured bank loans and hire purchase contracts					15,906		13,056

	The hire purchase contract is repayable by monthly instalments and is secured on specific assets owned by the company. The bank loan is repayable by monthly instalments and is secured by the UK Government under Covid Coronavirus Bounce Back Loan legislation.


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd

	J Wilks
	Directors current account	(27)		3,821		(2,500)		1,294

	T Wilks
	Directors current account	(27)		3,821		(2,500)		1,294

		(54)		7,642		(5,000)		2,588

	The overdrawn directors current accounts will be repaid in full in the next few months.

9	Controlling party

	J Wilks is the controlling party.


10	Other information

	K&K Construction Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	19 Airedale Avenue
	Tickhill
	Doncaster
	DN11 9UH