K Troy G P Services Ltd - Filleted accounts

Registered number

12469369

K Troy G P Services Ltd

Filleted Accounts

31 October 2025

K Troy G P Services Ltd
Registered number:			12469369
Balance Sheet
as at 31 October 2025

Notes		31/10/25			30/4/25
£					£
Fixed assets
Tangible assets	3			89,836			1,678

Current assets
Debtors	4		84,033			120,085
Cash at bank and in hand			32,366			22,323
			116,399			142,408

Creditors: amounts falling due within one year	5		(48,674)			(54,538)

Net current assets				67,725			87,870

Total assets less current liabilities				157,561			89,548

Creditors: amounts falling due after more than one year	6			(80,686)			-

Provisions for liabilities				(17,069)			(318)


Net assets				59,806			89,230

Capital and reserves
Called up share capital				102			102
Profit and loss account				59,704			89,128

Shareholders' funds				59,806			89,230

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Troy
Director
Approved by the board on 15 December 2025

K Troy G P Services Ltd
Notes to the Accounts
for the period from 1 May 2025 to 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at the following rates:-

	Plant and machinery			15% reducing balance

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					31/10/25	30/4/25
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 May 2025			3,173		-		3,173
	Additions			-		88,345		88,345
	At 31 October 2025			3,173		88,345		91,518

	Depreciation
	At 1 May 2025			1,495		-		1,495
	Charge for the period			126		61		187
	At 31 October 2025			1,621		61		1,682

	Net book value
	At 31 October 2025			1,552		88,284		89,836
	At 30 April 2025			1,678		-		1,678


4	Debtors					31/10/25	30/4/25
£							£

	Trade debtors					74,000		120,000
	Other debtors					10,033		85
						84,033		120,085


5	Creditors: amounts falling due within one year					31/10/25	30/4/25
£							£

	Obligations under finance lease and hire purchase contracts					15,600		-
	Trade creditors					970		764
	Taxation and social security costs					30,940		51,602
	Other creditors					1,164		2,172
						48,674		54,538


6	Creditors: amounts falling due after one year					31/10/25	30/4/25
£							£

	Obligations under finance lease and hire purchase contracts					80,686		-


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	K Troy
	Directors loan account	43		(18,818)		18,888		113

		43		(18,818)		18,888		113


8	Controlling party

	The company is controlled by its director.


9	Other information

	K Troy G P Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	4 High Street
	Stanley
	Co Durham
	DH9 0DQ