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Registered number: 13364950
Kp Simpson South Shields Ltd
Unaudited Financial Statements
For the Period 1 May 2024 to 31 March 2025
KP Simpson South Shields Ltd
Kp Simpson South Shields Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Kp Simpson South Shields Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13364950

| 31 March 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 139,300 |  | 151,975
Tangible Assets | 5 |  | 100,006 |  | 105,261
|  |  | 239,306 |  | 257,236
CURRENT ASSETS
Debtors | 6 | 38,227 |  | 32,057 |
Cash at bank and in hand |  | 230,585 |  | 158,685 |
|  | 268,812 |  | 190,742 |
Creditors: Amounts Falling Due Within One Year | 7 | (86,195 ) |  | (99,349 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 182,617 |  | 91,393
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 421,923 |  | 348,629
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (78,368 ) |  | (117,373 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1 ) |  | (999 )
NET ASSETS |  |  | 343,554 |  | 230,257
CAPITAL AND RESERVES
Called up share capital | 10 |  | 6 |  | 6
Other reserves |  |  | 1,331 |  | -
Profit and Loss Account |  |  | 342,217 |  | 230,251
SHAREHOLDERS' FUNDS |  |  | 343,554 |  | 230,257

Page 1
Page 2
Kp Simpson South Shields Ltd
Balance Sheet (continued)
As At 31 March 2025
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr Alexander Hudson Director | Mr Andrew Potts Director | Miss Dawn Stott Director
11/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kp Simpson South Shields Ltd
Notes to the Financial Statements
For the Period 1 May 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Kp Simpson South Shields Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13364950 . The registered office is 171 Sunderland Road, South Shields, Tyne And Wear, NE34 6AD.
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. 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.
2.3. 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 .... years.
2.4. 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:

Freehold | 0% reducing
Plant & Machinery | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Kp Simpson South Shields Ltd
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 31 March 2025
2.6. 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.
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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 8 (2024: 10)
8 10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 195,000
As at 31 March 2025 | 195,000
Amortisation
As at 1 May 2024 | 43,025
Provided during the period | 12,675
As at 31 March 2025 | 55,700
Net Book Value
As at 31 March 2025 | 139,300
As at 1 May 2024 | 151,975

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | 100,000 | 5,918 | 15,123 | 121,041
As at 31 March 2025 | 100,000 | 5,918 | 15,123 | 121,041

...CONTINUED
Page 4
Page 5
Kp Simpson South Shields Ltd
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 31 March 2025

Depreciation
As at 1 May 2024 | - | 4,438 | 11,342 | 15,780
Provided during the period | - | 1,475 | 3,780 | 5,255
As at 31 March 2025 | - | 5,913 | 15,122 | 21,035
Net Book Value
As at 31 March 2025 | 100,000 | 5 | 1 | 100,006
As at 1 May 2024 | 100,000 | 1,480 | 3,781 | 105,261

6. Debtors

| 31 March 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 38,227 |  | 32,051
Called up share capital not paid | - |  | 6
| 38,227 |  | 32,057

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1
Bank loans and overdrafts | 12,720 |  | 51,220
Corporation tax | 32,144 |  | 18,555
Other taxes and social security | 1,050 |  | -
VAT | 31,981 |  | 20,207
Pension Owed | 429 |  | -
Other creditors (1) | 3,212 |  | 6,538
Directors' loan accounts | 4,658 |  | 2,828
| 86,195 |  | 99,349

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

| 31 March 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,411 |  | 14,004
Bank loans | 57,022 |  | 103,369
Intercompany Loan | 16,935 |  | -
| 78,368 |  | 117,373

9. Obligations Under Finance Leases and Hire Purchase

| 31 March 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 4,411 |  | 14,004

Page 5
Page 6
Kp Simpson South Shields Ltd
Notes to the Financial Statements (continued)
For the Period 1 May 2024 to 31 March 2025
10. Share Capital

| 31 March 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | - |  | 6
Called Up Share Capital has been paid up | 6 |  | -
Amount of Allotted, Called Up Share Capital | 6 |  | 6

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