Registered number
10936496
KING DECORATING LTD
Filleted Accounts
31 August 2025

KING DECORATING LTD
Registered number: | 10936496
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 13,374 |  |  | 17,831
Current assets
Debtors | 4 |  | 2,143 |  |  | 7,082
Cash at bank and in hand |  |  | 11,637 |  |  | 6,355
|  |  | 13,780 |  |  | 13,437
Creditors: amounts falling due within one year | 5 |  | (9,204) |  |  | (6,641)
Net current assets |  |  |  | 4,576 |  |  | 6,796
Total assets less current liabilities |  |  |  | 17,950 |  |  | 24,627
Creditors: amounts falling due after more than one year | 6 |  |  | (15,639) |  |  | (21,203)
Provisions for liabilities |  |  |  | (2,541) |  |  | (3,388)
Net (liabilities)/assets |  |  |  | (230) |  |  | 36
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (330) |  |  | (64)
Shareholders' funds |  |  |  | (230) |  |  | 36
The director is 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 director acknowledges his 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.
G King
Director
Approved by the board on 5 November 2025

KING DECORATING LTD
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The 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 represents the sales value received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the provision of services. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed. Turnover from services provided is recognised when invoiced.
| Going concern
| The company is reliant upon the continuing support of Mr G King who is the company's sole director and shareholder. Mr King has indicated that he intends to support the company on an ongoing basis. The going concern basis of accounting has therefore been adopted.
| 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 over its expected useful life, as follows:
| Motor vehicles | 25% on reducing balance basis
| 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 and is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Motor vehicles
£
| Cost
| At 1 September 2024 | 42,267
| At 31 August 2025 | 42,267
| Depreciation
| At 1 September 2024 | 24,436
| Charge for the year | 4,457
| At 31 August 2025 | 28,893
| Net book value
| At 31 August 2025 | 13,374
| At 31 August 2024 | 17,831
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 1,782 |  | 692
| Other debtors | 361 |  | 6,390
|  |  |  |  |  | 2,143 |  | 7,082
| Other debtors include amounts owed from a related party as disclosed in note 7.
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 5,150 |  | 5,150
| Taxation and social security costs | 4,040 |  | 1,491
| Other creditors | 14 |  | -
|  |  |  |  |  | 9,204 |  | 6,641
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 15,639 |  | 21,203
7 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| G King
| Interest free, repayable on demand | 5,719 |  | 13,654 |  | (19,373) |  | -
|  | 5,719 |  | 13,654 |  | (19,373) |  | -
| The loan balance above was repaid in full by 31 March 2025.
8 | Other information
| KING DECORATING LTD is a private company limited by shares and incorporated in England. Its registered office is:
| Flat 14 Bishops Building
| Leigh Street
| High Wycombe
| Buckinghamshire
| HP11 2WQ

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