REGISTERED NUMBER: 03764984 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

K & D Design And Build Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Church

K Scotter

SECRETARY:

D J Church

REGISTERED OFFICE:

Unit 7

Mulberry Place

Pinnell Road

Eltham

London

SE9 6AR

REGISTERED NUMBER:

03764984 (England and Wales)

ACCOUNTANTS:

Nichols & Co ( Accountancy ) Limited

Chartered Accountants

Unit 7

Mulberry Place

Pinnell Road

Eltham

London

SE9 6AR

FIXED ASSETS

Intangible assets

4

1,266

1,687

Tangible assets

5

96,446

74,764

97,712

76,451

CURRENT ASSETS

Stocks

73,000

31,500

Debtors

6

3,232

3,554

Cash at bank and in hand

484,512

299,278

560,744

334,332

CREDITORS

Amounts falling due within one year

7

(314,188

)

(277,276

)

NET CURRENT ASSETS

246,556

57,056

TOTAL ASSETS LESS CURRENT LIABILITIES

344,268

133,507

CREDITORS

Amounts falling due after more than one year

8

(834

)

(10,833

)

PROVISIONS FOR LIABILITIES

10

(18,935

)

(13,184

)

NET ASSETS

324,499

109,490

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

324,399

109,390

SHAREHOLDERS' FUNDS

324,499

109,490

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

D J Church - Director

1.	STATUTORY INFORMATION

K & D Design And Build Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

33% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

33% on cost

Computer equipment

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 June 2024

and 31 May 2025

3,000

AMORTISATION

At 1 June 2024

1,313

Charge for year

421

At 31 May 2025

1,734

NET BOOK VALUE

At 31 May 2025

1,266

At 31 May 2024

1,687

5.	TANGIBLE FIXED ASSETS

Short

Improvements

Plant and

leasehold

to property

machinery

£

£

£

COST

At 1 June 2024

2,700

7,490

96,746

Additions

-

-

44,012

Disposals

-

-

(19,500

)

At 31 May 2025

2,700

7,490

121,258

DEPRECIATION

At 1 June 2024

2,700

7,490

62,364

Charge for year

-

-

11,365

Eliminated on disposal

-

-

(18,631

)

At 31 May 2025

2,700

7,490

55,098

NET BOOK VALUE

At 31 May 2025

-

-

66,160

At 31 May 2024

-

-

34,382

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

1,219

70,034

13,480

191,669

Additions

-

-

-

44,012

Disposals

-

-

-

(19,500

)

At 31 May 2025

1,219

70,034

13,480

216,181

DEPRECIATION

At 1 June 2024

1,198

32,190

10,963

116,905

Charge for year

5

9,461

630

21,461

Eliminated on disposal

-

-

-

(18,631

)

At 31 May 2025

1,203

41,651

11,593

119,735

NET BOOK VALUE

At 31 May 2025

16

28,383

1,887

96,446

At 31 May 2024

21

37,844

2,517

74,764

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST

At 1 June 2024

and 31 May 2025

21,266

DEPRECIATION

At 1 June 2024

20,368

Charge for year

224

At 31 May 2025

20,592

NET BOOK VALUE

At 31 May 2025

674

At 31 May 2024

898

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

3,232

3,554

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

11,447

10,000

Trade creditors

34,569

42,416

Taxation and social security

208,152

59,830

Other creditors

60,020

165,030

314,188

277,276

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

834

10,833

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.5.25

31.5.24

£

£

Within one year

37,800

38,160

Between one and five years

122,850

-

160,650

38,160

10.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

18,935

13,184

Deferred tax

£

Balance at 1 June 2024

13,184

Provided during year

5,751

Balance at 31 May 2025

18,935

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 June 2024

109,390

Profit for the year

215,009

At 31 May 2025

324,399

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

D J Church

Balance outstanding at start of year

(30,727

)

(30,727

)

Amounts advanced

25,500

21,000

Amounts repaid

-

(21,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,227

)

(30,727

)

K Scotter

Balance outstanding at start of year

(45,040

)

(45,040

)

Amounts advanced

25,500

13,000

Amounts repaid

-

(13,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(19,540

)

(45,040

)

The above loans are interest free and repayable on demand.

14.	RELATED PARTY DISCLOSURES

D J Church

Director

During the year, the company declared and paid dividends totalling £Nil (2024: £20,500) to Mr D Church.

At the year end, Mr D Church is owed £5,227 (2024: £30,727).

Mrs C Church, wife of the director and shareholder in the company, is owed £5,079 (2024: £30,579).

During the year, the company declared and paid dividends of £Nil (2024: £20,500) to Mrs C Church.

K Scotter

Director

During the year, the company declared and paid dividends totalling £Nil (2024: £20,500) to Mr K Scotter.

At the year end, Mr K Scotter is owed £19,540 (2024: £45,040).

Mrs M E Scotter, wife of the director and shareholder in the company, is owed £19,540 (2024: £45,040).

During the year, the company declared and paid dividend of £Nil (2024: £20,500) to Mrs M E Scotter.

15.	CONTROLLING PARTIES

D J Church, Mrs C L Church, K Scotter and Mrs M Scotter together hold 100% of the issued shares and are the controlling party.