IRIS Accounts Production v25.4.0.155 10948343 director 1.4.24 31.3.25 31.3.25 false true false false true false 22732 22732 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10948343 2024-03-31 10948343 2025-03-31 10948343 2024-04-01 2025-03-31 10948343 2023-03-31 10948343 2023-04-01 2024-03-31 10948343 2024-03-31 10948343 ns15:EnglandWales 2024-04-01 2025-03-31 10948343 ns14:PoundSterling 2024-04-01 2025-03-31 10948343 ns10:Director1 2024-04-01 2025-03-31 10948343 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10948343 ns10:SmallEntities 2024-04-01 2025-03-31 10948343 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10948343 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 10948343 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10948343 ns10:FullAccounts 2024-04-01 2025-03-31 10948343 ns10:Director2 42 2024-04-01 2025-03-31 10948343 ns10:Director2 42 2025-03-31 10948343 ns10:RegisteredOffice 2024-04-01 2025-03-31 10948343 ns5:CurrentFinancialInstruments 2025-03-31 10948343 ns5:CurrentFinancialInstruments 2024-03-31 10948343 ns5:Non-currentFinancialInstruments 2025-03-31 10948343 ns5:Non-currentFinancialInstruments 2024-03-31 10948343 ns5:ShareCapital 2025-03-31 10948343 ns5:ShareCapital 2024-03-31 10948343 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10948343 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 10948343 ns5:PlantMachinery 2024-04-01 2025-03-31 10948343 ns5:PlantMachinery 2024-03-31 10948343 ns5:PlantMachinery 2025-03-31 10948343 ns5:PlantMachinery 2024-03-31 10948343 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 10948343 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 10948343 ns10:Director2 2024-04-01 2025-03-31 10948343 1 ns10:Director1 2024-03-31 10948343 1 ns10:Director1 2023-03-31 10948343 1 ns10:Director1 2024-04-01 2025-03-31 10948343 1 ns10:Director1 2023-04-01 2024-03-31 10948343 1 ns10:Director1 2025-03-31 10948343 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 10948343 (England and Wales)

The KHS Group South East Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025

| The KHS Group South East Ltd (Registered number: 10948343) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| The KHS Group South East Ltd |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | J L Degen

| REGISTERED OFFICE: | 3-5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| BUSINESS ADDRESS: | Hollymount

| New Street Road

| Meopham

| Kent

| DA13 0JS

| REGISTERED NUMBER: | 10948343 (England and Wales)

| ACCOUNTANTS: | Aggarwal & Co

| Chartered Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| The KHS Group South East Ltd (Registered number: 10948343) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 83,403 |  | 119,370 |  |

CURRENT ASSETS

Debtors | 5 | 71,733 |  | 87,786 |  |

Cash at bank and in hand | 2,089 |  | 3,104 |  |

73,822 |  | 90,890 |  |

CREDITORS

Amounts falling due within one year | 6 | 99,217 |  | 82,396 |  |

NET CURRENT (LIABILITIES)/ASSETS | (25,395 | ) | 8,494 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 58,008 |  | 127,864 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (84,969 | ) | (115,250 | ) |

PROVISIONS FOR LIABILITIES | (15,281 | ) | (13,294 | ) |

NET LIABILITIES | (42,242 | ) | (680 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (42,342 | ) | (780 | ) |

(42,242 | ) | (680 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 KHS Group South East Ltd (Registered number: 10948343) |

Statement of Financial Position - continued

31 March 2025

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 director and authorised for issue on 15 September 2025 and were signed by:

J L Degen - Director

| The KHS Group South East Ltd (Registered number: 10948343) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| The KHS Group South East Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Income recognition

| Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties. Basic financial instruments are recognised at amortised cost.

| 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 statement of financial position date.

| The KHS Group South East Ltd (Registered number: 10948343) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 155,743 |  |

| Additions | 30,184 |  |

| Disposals | (52,812 | ) |

| At 31 March 2025 | 133,115 |  |

| DEPRECIATION

| At 1 April 2024 | 36,373 |  |

| Charge for year | 32,991 |  |

| Eliminated on disposal | (19,652 | ) |

| At 31 March 2025 | 49,712 |  |

| NET BOOK VALUE

| At 31 March 2025 | 83,403 |  |

| At 31 March 2024 | 119,370 |  |

| The KHS Group South East Ltd (Registered number: 10948343) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 15,810 |  | 28,991 |  |

| Other debtors | 55,923 |  | 58,795 |  |

71,733 |  | 87,786 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,667 |  | 4,667 |  |

| Hire purchase contracts | 17,691 |  | 17,854 |  |

| Trade creditors | 43,699 |  | 29,121 |  |

| Taxation and social security | 29,921 |  | 20,101 |  |

| Other creditors | 3,239 |  | 10,653 |  |

99,217 |  | 82,396 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 19,194 |  | 23,861 |  |

| Hire purchase contracts | 65,775 |  | 91,389 |  |

84,969 |  | 115,250 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 83,466 |  | 109,243 |  |

| Hire purchase liabilities are secured on the relevant asset.

| The KHS Group South East Ltd (Registered number: 10948343) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| J L Degen and Miss S Clay

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 22,732 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 22,732 |  | - |  |

| Interest is charged at the HMRC official rate on loans to directors that exceed the HMRC exempt amount. The loans are repayable on demand.