REGISTERED NUMBER: 10808820 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

KDH Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L A Harrison

Mr S Turner

REGISTERED OFFICE:

32 Riverside

Sir Thomas Longley Road

Rochester

Kent

ME2 4DP

REGISTERED NUMBER:

10808820 (England and Wales)

ACCOUNTANTS:

Skyfire Accountancy Ltd

The Old Rectory

Springhead Road

Northfleet

Kent

DA11 8HN

FIXED ASSETS

Tangible assets

5

374,877

544,191

Investments

6

1

1

374,878

544,192

CURRENT ASSETS

Stocks

174,540

156,459

Debtors

360,741

362,260

Cash at bank

133,066

53,661

668,347

572,380

CREDITORS

Amounts falling due within one year

521,293

393,406

NET CURRENT ASSETS

147,054

178,974

TOTAL ASSETS LESS CURRENT LIABILITIES

521,932

723,166

CREDITORS

Amounts falling due after more than one year

(2,217

)

(99,320

)

PROVISIONS FOR LIABILITIES

(93,719

)

(136,048

)

NET ASSETS

425,996

487,798

CAPITAL AND RESERVES

Called up share capital

65

65

Capital redemption reserve

38

38

Retained earnings

425,893

487,695

SHAREHOLDERS' FUNDS

425,996

487,798

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

Mr L A Harrison - Director

Mr S Turner - Director

1.	STATUTORY INFORMATION

KDH Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Revenue from the sale of goods is recognised at the point at which the goods have been delivered to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

straight line over 3 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

832,349

Additions

42,616

Disposals

(68,402

)

At 31 March 2025

806,563

DEPRECIATION

At 1 April 2024

288,158

Charge for year

169,090

Eliminated on disposal

(25,562

)

At 31 March 2025

431,686

NET BOOK VALUE

At 31 March 2025

374,877

At 31 March 2024

544,191

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

252,250

Transfer to ownership

(192,254

)

At 31 March 2025

59,996

DEPRECIATION

At 1 April 2024

73,605

Charge for year

11,014

Transfer to ownership

(57,668

)

At 31 March 2025

26,951

NET BOOK VALUE

At 31 March 2025

33,045

At 31 March 2024

178,645

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

7.	RELATED PARTY DISCLOSURES

During the period the company received repayment of £42,000 in respect of loans to associated companies. At the end of the period, the amount owed by associated companies was £129,922 (2024: £171,922). The amounts are included in debtors due within one year, are free of interest and repayable on demand.

At the end of the period the amount owed to associated companies was £1,480. The amount is included in creditors due within one year, is free of interest and repayable on demand.