REGISTERED NUMBER: 11809394 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Kirtley Building Contractors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Towers

D A G Towers

SECRETARY:

REGISTERED OFFICE:

Unit 1h, Rugby House

Hinckley Road

Sapcote

Leicester

LE9 4FS

REGISTERED NUMBER:

11809394 (England and Wales)

ACCOUNTANTS:

SJS Accountancy Services

1 North Street

Wigston

Leicester

LE18 1PS

FIXED ASSETS

Tangible assets

4

19,282

24,101

CURRENT ASSETS

Stocks

24,693

81,500

Debtors

5

38,417

10,761

Cash at bank

33,663

20,563

96,773

112,824

CREDITORS

Amounts falling due within one year

6

114,336

134,322

NET CURRENT LIABILITIES

(17,563

)

(21,498

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,719

2,603

CREDITORS

Amounts falling due after more than one year

7

-

1,063

NET ASSETS

1,719

1,540

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,619

1,440

SHAREHOLDERS' FUNDS

1,719

1,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 16 December 2025 and were signed on its behalf by:

S P Towers - Director

1.	STATUTORY INFORMATION

Kirtley Building Contractors 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.

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.

Turnover

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

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.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

46,583

DEPRECIATION

At 1 March 2024

22,482

Charge for year

4,819

At 28 February 2025

27,301

NET BOOK VALUE

At 28 February 2025

19,282

At 29 February 2024

24,101

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

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

27,000

DEPRECIATION

At 1 March 2024

13,176

Charge for year

2,765

At 28 February 2025

15,941

NET BOOK VALUE

At 28 February 2025

11,059

At 29 February 2024

13,824

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

35,400

-

Other debtors

3,017

10,761

38,417

10,761

Other debtors amounting to £3,017 (2024 - £10,761) are represented by prepayments of £3,017 (2024 - £2,428), and accrued income amounting to £Nil (2024 - £8,333).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

1,063

4,250

Trade creditors

15,008

23,623

Taxation and social security

83,168

40,844

Other creditors

15,097

65,605

114,336

134,322

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

-

1,063