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Registered number: 10711157
KLSG & Sons Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
KLSG & Sons Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
KLSG & Sons Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10711157

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 592 |  | 508
|  |  | 592 |  | 508
CURRENT ASSETS
Debtors | 6 | 23,469 |  | 30,970 |
|  | 23,469 |  | 30,970 |
Creditors: Amounts Falling Due Within One Year | 7 | (16,363 ) |  | (32,221 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,106 |  | (1,251 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,698 |  | (743 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (14,282 ) |  | (5,625 )
NET LIABILITIES |  |  | (6,584 ) |  | (6,368 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (6,684 ) |  | (6,468 )
SHAREHOLDERS' FUNDS |  |  | (6,584) |  | (6,368)

Page 1
Page 2
KLSG & Sons Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Kelly Goodfellow Director
4 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
KLSG & Sons Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
KLSG & Sons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10711157 . The registered office is Henge Barn, Pury Hill Business Park, Alderton Road, Towcester, Northamptonshire, NN12 7LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
These accounts have been prepared on the going concern basis. The company has negative reserves at the reporting date and is reliant upon the continued support of the Director.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 3 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets include a franchise fee and are amortised to the profit and loss account over its estimated economic life of 5 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 3 years
Computer Equipment | 3 years

2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
KLSG & Sons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 7,500 | 4,995 | 12,495
As at 30 April 2025 | 7,500 | 4,995 | 12,495
Amortisation
As at 1 May 2024 | 7,500 | 4,995 | 12,495
As at 30 April 2025 | 7,500 | 4,995 | 12,495
Net Book Value
As at 30 April 2025 | - | - | -
As at 1 May 2024 | - | - | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 4,622
Additions | 507
As at 30 April 2025 | 5,129
Depreciation
As at 1 May 2024 | 4,114
Provided during the period | 423
As at 30 April 2025 | 4,537
Net Book Value
As at 30 April 2025 | 592
As at 1 May 2024 | 508

Page 4
Page 5
KLSG & Sons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 960 |  | 15,840
Other debtors | 22,509 |  | 15,130
| 23,469 |  | 30,970

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 6,269
Bank loans and overdrafts | 6,953 |  | 9,258
Other loans | 2,254 |  | 12,047
Other creditors | 450 |  | 450
Taxation and social security | 6,706 |  | 4,197
| 16,363 |  | 32,221

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,133 |  | 5,625
Other loans | 9,149 |  | -
| 14,282 |  | 5,625

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Kelly Goodfellow | 13,802 | 13,221 | 10,194 | - | 16,829

The above loan is unsecured and repayable on demand.
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