D O Kyte & Son Ltd

Registered Number: 14777876 D O Kyte & Son Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	219,178	190,198
Investments	4	14,242	14,242
		233,420	204,440
Current assets
Stocks		195,279	201,313
Debtors		159,169	214,546
Cash at bank and in hand		76,084	49,052
		430,532	464,911
Creditors: amount falling due within one year		(566,221)	(595,485)
Net current assets		(135,689)	(130,574)

Total assets less current liabilities		97,731	73,866
Creditors: amount falling due after more than one year		(18,667)	(10,359)
Net assets		79,064	63,507

Capital and reserves
Called up share capital	5	150	150
Profit and loss account		78,914	63,357
Shareholders' funds		79,064	63,507

For the year ended 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 accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 14 November 2025 and were signed on its behalf by:

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Marcus James Kyte
Director

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Sally Ann Kyte
Director

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Bryan Kyte
Director

D O Kyte & Son Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

D O Kyte & Son Ltd is a private company, limited by shares, registered in England and Wales, registration number 14777876, registration address Suite E6, Gemini House, Hargreaves Road, Swindon, SN25 5AZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Freehold Property	2% Straight Line
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Tractors	25% Reducing Balance
Computer Equipment	3 years Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

Tangible fixed assets

Cost or valuation	Freehold Property	Plant and Machinery	Motor Vehicles	Tractors	Computer Equipment	Total
	£	£	£	£	£	£
At 01 April 2024	8,806	205,403	130	8,372	900	223,611
Additions	-	69,625	-	-	1,494	71,119
Disposals	-	(3,967)	-	-	-	(3,967)
At 31 March 2025	8,806	271,061	130	8,372	2,394	290,763
Depreciation
At 01 April 2024	176	30,811	33	2,093	300	33,413
Charge for year	176	36,126	97	1,570	798	38,767
On disposals	-	(595)	-	-	-	(595)
At 31 March 2025	352	66,342	130	3,663	1,098	71,585
Net book values
Closing balance as at 31 March 2025	8,454	204,719	-	4,709	1,296	219,178
Opening balance as at 01 April 2024	8,630	174,592	97	6,279	600	190,198

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	-	-
Additions	14,242	14,242
Disposals	-	-
At 31 March 2025	14,242	14,242

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
50 Ordinary A shares of £1.00 each	50	50
50 Ordinary B shares of £1.00 each	50	50
50 Ordinary C shares of £1.00 each	50	50
	150	150

Registered Number: 14777876
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
D O KYTE & SON LTD