Kingfisher Commercial Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09966431

KINGFISHER COMMERCIAL SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

KINGFISHER COMMERCIAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Investments	5		43,279		–

CURRENT ASSETS

Debtors	6	7,200	5,800
Cash at bank and in hand		3,654	53,048
		--------	--------
		10,854	58,848

CREDITORS: amounts falling due within one year	7	7,129		10,556
		--------		--------
NET CURRENT ASSETS			3,725		48,292
			--------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			47,004		48,292

CREDITORS: amounts falling due after more than one year	8	267	1,867
		--------	--------
NET ASSETS		46,737	46,425
		--------	--------

CAPITAL AND RESERVES

Called up share capital fully paid	100	100
Profit and loss account	46,637	46,325
	--------	--------
SHAREHOLDERS FUNDS	46,737	46,425
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

KINGFISHER COMMERCIAL SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Mr K J Collins

Director

Company registration number: 09966431

KINGFISHER COMMERCIAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments (including land) are initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investments are revalued to their fair value at each reporting date and any changes in fair value are recognised in profit or loss.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. INVESTMENTS

	Other Investments
	£
Cost
At 1 April 2024	–
Additions	43,279
	--------
At 31 March 2025	43,279
	--------
Impairment
At 1 April 2024 and 31 March 2025	–
	--------

Carrying amount
At 31 March 2025	43,279
	--------
At 31 March 2024	–
	--------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	7,200	800
Other debtors	–	5,000
	-------	-------
	7,200	5,800
	-------	-------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	1,600	1,600
Corporation tax	85	5,197
Other creditors	5,444	3,759
	-------	--------
	7,129	10,556
	-------	--------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	267	1,867
	----	-------

9. CAPITAL COMMITMENTS

Capital expenditure contracted for but not provided for in the financial statements is as follows:

	2025	2024
	£	£
Tangible assets	–	42,500
	----	--------

10. RELATED PARTY TRANSACTIONS

During the period the directors have advanced monies to the company. At 31 March 2025 the amount due to from the company was £2,679 (2024 - £2,679).