Registration number: 08783188

K.P.D Associates Limited

(Registration number: 08783188)

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	2,275	-
Current assets
Debtors	4	724	-
Cash at bank and in hand		140,403	100,823
		141,127	100,823
Creditors: Amounts falling due within one year	5	(24,770)	(18,852)
Net current assets		116,357	81,971
Net assets		118,632	81,971
Capital and reserves
Called up share capital	6	100	100
Retained earnings		118,532	81,871
Shareholders' funds		118,632	81,971

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

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

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 22 September 2025 and signed on its behalf by:
 

.........................................

K P Draviaraj

Director

K.P.D Associates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1	Accounting policies

Statutory information

K.P.D Associates Limited is a private company, limited by shares, domiciled in England and Wales, company number 08783188. The registered office is at 88 Chelsea Road, Sheffield, S11 9BR.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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 is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

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
Office equipment	20% straight line

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 initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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.

K.P.D Associates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

1	Accounting policies (continued)

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2	Staff numbers

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

3	Tangible assets

	Office equipment £
Cost or valuation
Additions	2,540
At 31 March 2025	2,540
Depreciation
Charge for the year	265
At 31 March 2025	265
Carrying amount
At 31 March 2025	2,275

4

Debtors

	2025 £	2024 £
Prepayments	724	-
	724	-

K.P.D Associates Limited

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

5

Creditors

	2025 £	2024 £
Due within one year
Directors loan account	1,173	1,521
Other creditors	750	-
Accruals	3,210	3,087
Taxation and social security	19,637	14,244
	24,770	18,852

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1	90	90	100	100
'A' Ordinary shares of £1	5	5	-	-
'B' Ordinary shares of £1	5	5	-	-
	100	100	100	100