KNIGHT STRUCTURAL LIMITED

KNIGHT STRUCTURAL LIMITED
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present their report and accounts for the year ended 31 March 2025.

Directors

The directors who served the company throughout the year were as follows:

C P Knight

Project Franchising Limited

Project Holdings Limited

Statement of directors' responsibilities

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the board and signed on its behalf by:

----------------------------------
C P Knight
Director

Date approved: 16 October 2025

KNIGHT STRUCTURAL LIMITED
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		13,423		15,591
Current assets	4,099		74,371
Creditors: amount falling due within one year	(25,331)		(78,071)
Net current assets		(21,232)		(3,700)
Total assets less current liabilities		(7,809)		11,891
Creditors: amount falling due after more than one year		(20,000)		(20,000)
Net assets		(27,809)		(8,109)


Capital and reserves		(27,809)		(8,109)

NOTES TO THE ACCOUNTS

General Information

KNIGHT STRUCTURAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13753266, registration address 100 Berkshire Place, GF33, Winnersh, RG41 5RD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	3 Years Straight Line
Fixtures and Fittings	5 Years Straight Line

Intangible fixed assets

Cost	Franchise Fees	Total
	£	£
At 01 April 2024	-	-
Additions	20,000	20,000
Disposals	-	-
At 31 March 2025	20,000	20,000
Amortisation
At 01 April 2024	5,333	5,333
Charge for year	4,000	4,000
On disposals	-	-
At 31 March 2025	9,333	9,333
Net book values
At 31 March 2025	10,667	10,667
At 31 March 2024	(5,333)	(5,333)

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	1,000	242	1,242
Additions	2,600	-	2,600
Disposals	-	-	-
At 31 March 2025	3,600	242	3,842
Depreciation
At 01 April 2024	278	40	318
Charge for year	719	49	768
On disposals	-	-	-
At 31 March 2025	997	89	1,086
Net book values
Closing balance as at 31 March 2025	2,603	153	2,756
Opening balance as at 01 April 2024	722	202	924

4.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

For the year ended 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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 16 October 2025 and were signed on its behalf by:

--------------------------------
C P Knight
Director

Registered Number: 13753266
England and Wales
KNIGHT STRUCTURAL LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025