KCS PLUMBING SERVICES LIMITED

Company Registration Number:
05390057 (England and Wales)

Unaudited abridged accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

KCS PLUMBING SERVICES LIMITED

Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet
Notes

KCS PLUMBING SERVICES LIMITED

Balance sheet

As at 30 June 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 970 1,142
Total fixed assets: 970 1,142
Current assets
Stocks: 2,110 2,350
Debtors:   14,524 24,146
Cash at bank and in hand: 8 7
Total current assets: 16,642 26,503
Creditors: amounts falling due within one year:   (17,324) (23,496)
Net current assets (liabilities): (682) 3,007
Total assets less current liabilities: 288 4,149
Total net assets (liabilities): 288 4,149
Capital and reserves
Called up share capital: 5 5
Profit and loss account: 283 4,144
Shareholders funds: 288 4,149

The notes form part of these financial statements

KCS PLUMBING SERVICES LIMITED

Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 02 December 2025
and signed on behalf of the board by:

Name: D Culhane
Status: Director

The notes form part of these financial statements

KCS PLUMBING SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is derived from the principal activity of plumbing services. Turnover represents net invoiced sales of services rendered, excluding value added tax. In line with Financial Reporting Standard 102 income has been recognised when the company obtains the right to consideration in exchange for its performance.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Other accounting policies

Stocks Stocks consist of parts and goods purchased for resale. Stocks are valued at 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 Income Statement, 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.

KCS PLUMBING SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

KCS PLUMBING SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

3. Tangible Assets

Total
Cost £
At 01 July 2024 15,538
At 30 June 2025 15,538
Depreciation
At 01 July 2024 14,396
Charge for year 172
At 30 June 2025 14,568
Net book value
At 30 June 2025 970
At 30 June 2024 1,142

KCS PLUMBING SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Loans to directors

Name of director receiving advance or credit: D Culhane
Description of the loan: Loan
£
Balance at 01 July 2024 18,573
Advances or credits made: 26,900
Advances or credits repaid: 33,595
Balance at 30 June 2025 11,878

The overdrawn balance is due to be repaid by November 2025. Interest of £339 has been charged on the overdrawn account.

KCS PLUMBING SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

5. Related party transactions

During the year the company was controlled by the D Culhane.