REGISTERED NUMBER: 08237782 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

KIG (Nottm) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Wilkinson

Mr L Moore

Mr G Jeffries

REGISTERED OFFICE:

Suite 4 Bloxam Court

Corporation Street

Rugby

Warwickshire

CV21 2DU

REGISTERED NUMBER:

08237782 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

43,849

39,424

43,849

39,424

CURRENT ASSETS

Debtors

6

36,822

78,004

Cash at bank

3,638

1,538

40,460

79,542

CREDITORS

Amounts falling due within one year

7

(69,008

)

(59,927

)

NET CURRENT (LIABILITIES)/ASSETS

(28,548

)

19,615

TOTAL ASSETS LESS CURRENT LIABILITIES

15,301

59,039

PROVISIONS FOR LIABILITIES

(8,905

)

(9,369

)

NET ASSETS

6,396

49,670

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,296

49,570

6,396

49,670

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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr L Moore - Director

1.	STATUTORY INFORMATION

KIG (Nottm) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on cost

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.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

220,000

AMORTISATION

At 1 April 2024

and 31 March 2025

220,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

86,440

Additions

10,427

At 31 March 2025

96,867

DEPRECIATION

At 1 April 2024

47,016

Charge for year

6,002

At 31 March 2025

53,018

NET BOOK VALUE

At 31 March 2025

43,849

At 31 March 2024

39,424

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

2,051

Amounts owed by group undertakings

5,717

29,486

Other debtors

31,105

46,467

36,822

78,004

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

33,989

20,627

Amounts owed to group undertakings

-

6,108

Taxation and social security

27,064

26,569

Other creditors

7,955

6,623

69,008

59,927

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

37,000

37,000

Between one and five years

148,000

148,000

In more than five years

78,379

115,379

263,379

300,379

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed money to companies under common control. The balances are unsecured, interest free and repayable on demand. At 31 March 2025, the balances owed by and to companies under common control were as follows:

Name of entity,

Amount owed to the company

Nursery Elite Ltd

5,717

5,717

10.	ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party.