KDL Central Limited

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

Registered number: 09105940

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,620,602		1,623,306

			1,620,602		1,623,306
CURRENT ASSETS
Cash at bank and in hand		76,670		59,182

		76,670		59,182
Creditors: Amounts Falling Due Within One Year	6	(928,748 )		(967,574 )

NET CURRENT ASSETS (LIABILITIES)			(852,078 )		(908,392 )

TOTAL ASSETS LESS CURRENT LIABILITIES			768,524		714,914

NET ASSETS			768,524		714,914

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			768,424		714,814

SHAREHOLDERS' FUNDS			768,524		714,914

For the year ending 31 December 2024 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 Kevin Liebenberg

Director

11/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

KDL Central Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09105940 . The registered office is Crix Forest Road, Binfield, Berkshire, RG42 4DU.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Fixtures & Fittings

10%, 25%, 50% Straight line method

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	1,615,365	21,715	1,637,080

As at 31 December 2024	1,615,365	21,715	1,637,080

Depreciation
As at 1 January 2024	-	13,774	13,774
Provided during the period	-	2,704	2,704

As at 31 December 2024	-	16,478	16,478

Net Book Value
As at 31 December 2024	1,615,365	5,237	1,620,602

As at 1 January 2024	1,615,365	7,941	1,623,306

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KDL Central Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Debtors

	2024	2023
	£	£
Due within one year

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Corporation tax	17,753	17,524
Accruals and deferred income	4,450	3,415
Directors' loan accounts	906,545	946,635

	928,748	967,574

7. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

8. Reserves

	Retained earnings
	£
At 1 January 2024	714,814
Profit for the year	58,058
At 31 December 2024	772,872

9. Related Party Transactions

At the end of the year the company owed an amount of £906,545 (2023 : £946,635) to its director.

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