K Troy G P Services Ltd - Filleted accounts

Registered number

12469369

K Troy G P Services Ltd

Filleted Accounts

30 April 2025

K Troy G P Services Ltd
Registered number:		12469369
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,678			1,975

Current assets
Debtors	4	120,085			85
Cash at bank and in hand		22,323			64,944
		142,408			65,029

Creditors: amounts falling due within one year	5	(54,538)			(38,664)

Net current assets			87,870			26,365

Total assets less current liabilities			89,548			28,340


Provisions for liabilities			(318)			(379)


Net assets			89,230			27,961

Capital and reserves
Called up share capital			102			102
Profit and loss account			89,128			27,859

Shareholders' funds			89,230			27,961

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 her 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.




K Troy
Director
Approved by the board on 28 October 2025

K Troy G P Services Ltd
Notes to the Accounts
for the year ended 30 April 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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 at the following rates:-

	Plant and machinery			15% reducing balance

	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
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 May 2024							3,173
	At 30 April 2025							3,173

	Depreciation
	At 1 May 2024							1,198
	Charge for the year							297
	At 30 April 2025							1,495

	Net book value
	At 30 April 2025							1,678
	At 30 April 2024							1,975


4	Debtors					2025		2024
£							£

	Trade debtors					120,000		-
	Other debtors					85		85
						120,085		85


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					764		1,481
	Taxation and social security costs					51,602		35,808
	Other creditors					2,172		1,375
						54,538		38,664


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	K Troy
	Directors loan account	93		(45,168)		45,118		43

		93		(45,168)		45,118		43


7	Controlling party

	The company is controlled by its director.


8	Other information

	K Troy G P Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	4 High Street
	Stanley
	Co Durham
	DH9 0DQ