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Registration number: 04805705

K.S.S. Chimney Sweeps Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 19 June 2025

K.S.S. Chimney Sweeps Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

K.S.S. Chimney Sweeps Limited

Company Information

Director | K H Hillyard

Company secretary | L Hillyard

Registered office | Beverly 8 Forgefield Bethersden Ashford Kent TN26 3BL

Accountants | Manningtons 8 High Street Heathfield East Sussex TN21 8LS

K.S.S. Chimney Sweeps Limited

(Registration number: 04805705)
Balance Sheet as at 19 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 15,558 | 1,941
Current assets |  |  |
Debtors | 5 | 1,009 | 800
Cash at bank and in hand |  | 4,049 | 13,826
|  | 5,058 | 14,626
Creditors: Amounts falling due within one year | 6 | (9,015) | (10,672)
Net current (liabilities)/assets |  | (3,957) | 3,954
Net assets |  | 11,601 | 5,895
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 11,591 | 5,885
Shareholders' funds |  | 11,601 | 5,895

For the financial year ending 19 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 September 2025

......................................... K H Hillyard Director

K.S.S. Chimney Sweeps Limited

Notes to the Unaudited Financial Statements for the Year Ended 19 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Beverly
8 Forgefield
Bethersden
Ashford
Kent
TN26 3BL

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

K.S.S. Chimney Sweeps Limited

Notes to the Unaudited Financial Statements for the Year Ended 19 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Vehicles | 25% reducing balance
Office equipment | 33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

K.S.S. Chimney Sweeps Limited

Notes to the Unaudited Financial Statements for the Year Ended 19 June 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 20 June 2024 | 1,134 | 9,147 | 3,679 | 13,960
Additions | - | 18,481 | 327 | 18,808
Disposals | - | (9,147) | - | (9,147)
At 19 June 2025 | 1,134 | 18,481 | 4,006 | 23,621
Depreciation
At 20 June 2024 | 1,134 | 9,147 | 1,738 | 12,019
Charge for the year | - | 4,621 | 570 | 5,191
Eliminated on disposal | - | (9,147) | - | (9,147)
At 19 June 2025 | 1,134 | 4,621 | 2,308 | 8,063
Carrying amount
At 19 June 2025 | - | 13,860 | 1,698 | 15,558
At 19 June 2024 | - | - | 1,941 | 1,941

5 | Debtors

| 2025 £ | 2024 £
Prepayments | 1,009 | 800
| 1,009 | 800

K.S.S. Chimney Sweeps Limited

Notes to the Unaudited Financial Statements for the Year Ended 19 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 876 | 4,481
Accruals and deferred income | 1,400 | 1,400
Director loan account | 6,739 | 4,791
| 9,015 | 10,672