K & M Installs Limited - Filleted accounts

Registered number

07797220

K & M Installs Limited

Filleted Abridged Accounts

30 September 2025

Aspect Taxation Services Ltd

Office 8, 151 The Rock

Bury

Lancashire

BL9 0ND

K & M Installs Limited
Registered number:		07797220
Abridged Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		22,166			22,083

Current assets
Stocks		28,541			34,577
Debtors		2,196			7,021
Cash at bank and in hand		88,436			64,928
		119,173			106,526

Creditors: amounts falling due within one year		(72,452)			(46,728)

Net current assets			46,721			59,798

Total assets less current liabilities			68,887			81,881


Provisions for liabilities			(4,211)			(4,195)


Net assets			64,676			77,686

Capital and reserves
Called up share capital			4			4
Profit and loss account			64,672			77,682

Shareholders' funds			64,676			77,686

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




K Hilley
Director
Approved by the board on 27 October 2025

K & M Installs Limited
Notes to the Abridged Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
£				£

	Average number of persons employed by the company		5		4


3	Tangible fixed assets
					Total
£
	Cost
	At 1 October 2024				39,349
	Additions				14,523
	Disposals				(15,500)
	At 30 September 2025				38,372

	Depreciation
	At 1 October 2024				17,266
	Charge for the year				7,901
	On disposals				(8,961)
	At 30 September 2025				16,206

	Net book value
	At 30 September 2025				22,166
	At 30 September 2024				22,083


4	Other information

	K & M Installs Limited is a private company limited by shares and incorporated in England. Its registered office is:
	273 Heywood Road
	Prestwich
	Manchester
	M25 2QR