REGISTERED NUMBER: 03202231 (England and Wales)

Financial Statements

for the Year Ended 31st January 2025

for

K.D. CLARK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Ibrahim

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

03202231 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

BANKERS:

Barclays Bank

78 Turners Hill

Cheshunt

Hertfordshire

EN8 9BW

FIXED ASSETS

Tangible assets

4

4,257

5,089

CURRENT ASSETS

Stocks

1,655

1,655

Debtors

5

2,000

870

Cash at bank and in hand

3,050

17,922

6,705

20,447

CREDITORS

Amounts falling due within one year

6

10,156

19,526

NET CURRENT (LIABILITIES)/ASSETS

(3,451

)

921

TOTAL ASSETS LESS CURRENT LIABILITIES

806

6,010

PROVISIONS FOR LIABILITIES

678

808

NET ASSETS

128

5,202

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

28

5,102

SHAREHOLDERS' FUNDS

128

5,202

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

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

The director acknowledges his 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 director and authorised for issue on 29th October 2025 and were signed by:

Mr S Ibrahim - Director

1.	STATUTORY INFORMATION

K.D. CLARK 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures, fittings & equipment

-

15% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Plant and

fittings

Motor

machinery

& equipment

vehicles

Totals

£

£

£

£

COST

At 1st February 2024

and 31st January 2025

30,311

3,025

5,244

38,580

DEPRECIATION

At 1st February 2024

26,267

2,674

4,550

33,491

Charge for year

606

52

174

832

At 31st January 2025

26,873

2,726

4,724

34,323

NET BOOK VALUE

At 31st January 2025

3,438

299

520

4,257

At 31st January 2024

4,044

351

694

5,089

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Trade debtors

1,862

870

Directors' current accounts

138

-

2,000

870

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Trade creditors

1,876

-

Tax

4,748

4,236

Social security and other taxes

-

(61

)

VAT

544

969

Directors' current accounts

-

11,524

Accrued expenses

2,988

2,858

10,156

19,526

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/25

31/1/24

value:

£

£

90

Ordinary

£1

100

90

10

Ordinary A

£1

-

10

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Ibrahim.