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Company Registration No. 04686029 (England and Wales)
K T Construction (Elmer) Limited Unaudited accounts for the year ended 31 March 2025
K T Construction (Elmer) Limited Unaudited accounts Contents
Page
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K T Construction (Elmer) Limited Company Information for the year ended 31 March 2025
Directors
HANCOCK, Anthony Richard HANCOCK, Keanu Anthony
Company Number
04686029 (England and Wales)
Registered Office
23 Canadian Crescent, Selsey, Chichester, Selsey England PO20 0UQ England
Accountants
AMG FINANCIAL UK LTD 23 Canadian Crescent Selsey Chichester West Sussex PO20 0UQ
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K T Construction (Elmer) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,116 
44,577 
Current assets
Inventories
28,542 
- 
Debtors
20,205 
28,800 
Cash at bank and in hand
6,134 
(4,012)
54,881 
24,788 
Creditors: amounts falling due within one year
(94,405)
(62,258)
Net current liabilities
(39,524)
(37,470)
Total assets less current liabilities
3,592 
7,107 
Creditors: amounts falling due after more than one year
(15,139)
(19,887)
Provisions for liabilities
Deferred tax
(9,737)
(11,144)
Net liabilities
(21,284)
(23,924)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(21,286)
(23,926)
Shareholders' funds
(21,284)
(23,924)
For the year 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2025 and were signed on its behalf by
HANCOCK, Anthony Richard Director Company Registration No. 04686029
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K T Construction (Elmer) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
K T Construction (Elmer) Limited is a private company, limited by shares, registered in England and Wales, registration number 04686029. The registered office is 23 Canadian Crescent,, Selsey, Chichester, , Selsey, England, PO20 0UQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% RBM
Motor vehicles
25% RBM
Computer equipment
25% RBM
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
17,500 
56,415 
8,490 
82,405 
Additions
10,305 
- 
916 
11,221 
At 31 March 2025
27,805 
56,415 
9,406 
93,626 
Depreciation
At 1 April 2024
14,259 
17,868 
5,701 
37,828 
Charge for the year
2,157 
9,637 
888 
12,682 
At 31 March 2025
16,416 
27,505 
6,589 
50,510 
Net book value
At 31 March 2025
11,389 
28,910 
2,817 
43,116 
At 31 March 2024
3,241 
38,547 
2,789 
44,577 
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K T Construction (Elmer) Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
4,452 
Trade debtors
5,507 
17,507 
Accrued income and prepayments
3,119 
6,841 
Other debtors
11,579 
- 
20,205 
28,800 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,888 
- 
VAT
7,098 
- 
Obligations under finance leases and hire purchase contracts
13,730 
18,834 
Trade creditors
3,431 
26,184 
Taxes and social security
- 
(15,328)
Other creditors
1,598 
- 
Loans from directors
64,660 
32,568 
94,405 
62,258 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,139 
19,887 
8
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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