KMK Architects Limited - Filleted accounts

Registered number

04577781

KMK Architects Limited

Filleted Accounts

31 March 2025

KMK Architects Limited
Registered number:		04577781
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,447			1,729

Current assets
Debtors	4	9,913			4,435
Cash at bank and in hand		163			6,411
		10,076			10,846

Creditors: amounts falling due within one year	5	(49,605)			(32,781)

Net current liabilities			(39,529)			(21,935)

Net liabilities			(38,082)			(20,206)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(38,084)			(20,208)

Shareholders' funds			(38,082)			(20,206)

The directors are 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 directors acknowledge their 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.




M. Kane
Director
Approved by the board on 8 December 2025

KMK Architects Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Goincg concern basis of preparation
	The company had a net deficit of liabilites over assets at the balance sheet date which includes amounts owing to the directors. The directors have confirmed their continued support and will not withdraw the funds owed to them to the detriment of the company. The accounts have therefore been prepared on a going concern basis 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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Library	not depreciated

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Library		Total
£			£		£
	Cost
	At 1 April 2024	51,427		600		52,027
	At 31 March 2025	51,427		600		52,027

	Depreciation
	At 1 April 2024	50,298		-		50,298
	Charge for the year	282		-		282
	At 31 March 2025	50,580		-		50,580

	Net book value
	At 31 March 2025	847		600		1,447
	At 31 March 2024	1,129		600		1,729


4	Debtors			2025		2024
£					£

	Trade debtors			9,913		4,171
	Other debtors			-		264
				9,913		4,435


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Directors' account			23,824		20,697
	Taxation and social security costs			2,553		2,638
	Other creditors			23,228		9,446
				49,605		32,781


6	Other information

	KMK Architects Limited is a private company limited by shares and incorporated in England. Its registered office is: 85 Lambeth Walk, London, SE11 6DX