Kayben Damp and Building Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12419442

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		23,811		29,826

			23,811		29,826
CURRENT ASSETS
Stocks	5	-		15,479
Debtors	6	66,977		86,384
Cash at bank and in hand		35,756		72,097

		102,733		173,960
Creditors: Amounts Falling Due Within One Year	7	(113,522 )		(184,141 )

NET CURRENT ASSETS (LIABILITIES)			(10,789 )		(10,181 )

TOTAL ASSETS LESS CURRENT LIABILITIES			13,022		19,645

Creditors: Amounts Falling Due After More Than One Year	8		(5,784 )		(11,595 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,820 )		(7,457 )

NET ASSETS			1,418		593

CAPITAL AND RESERVES
Called up share capital	10		102		102
Profit and Loss Account			1,316		491

SHAREHOLDERS' FUNDS			1,418		593

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Kayben Damp and Building Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Firth

Director

04/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kayben Damp and Building Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12419442 . The registered office is UN9 Armstrong House, First Avenue, Finningley, Doncaster, South Yorkshire, DN9 3GA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Kayben Damp and Building Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	44,196	1,376	358	45,930

As at 31 January 2025	44,196	1,376	358	45,930

Depreciation
As at 1 February 2024	15,105	748	251	16,104
Provided during the period	5,818	126	71	6,015

As at 31 January 2025	20,923	874	322	22,119

Net Book Value
As at 31 January 2025	23,273	502	36	23,811

As at 1 February 2024	29,091	628	107	29,826

5. Stocks

	2025	2024
	£	£
Work in progress	-	15,479

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Kayben Damp and Building Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,000	5,000
Directors' loan accounts	61,977	81,384

	66,977	86,384

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,607	6,413
Corporation tax	26,158	43,643
Other taxes and social security	1,406	5,048
VAT	5,677	14,974
Accruals and deferred income	75,674	114,063

	113,522	184,141

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,784	11,595

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,607	6,413
Later than one year and not later than five years	5,784	11,595

	10,391	18,008

	10,391	18,008

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

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