REGISTERED NUMBER: 13249723 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

K C FASHION AND DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K C Carling

REGISTERED OFFICE:

c/o Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

Beresfords

Ashwell End

Ashwell

Baldock

Hertfordshire

SG7 5JD

REGISTERED NUMBER:

13249723 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Tangible assets

5

1,875

-

CURRENT ASSETS

Debtors

6

56,967

129,961

Cash and cash equivalents

93,889

153,648

150,856

283,609

CREDITORS

Amounts falling due within one year

7

(53,283

)

(82,730

)

NET CURRENT ASSETS

97,573

200,879

TOTAL ASSETS LESS CURRENT LIABILITIES

99,448

200,879

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

99,348

200,779

SHAREHOLDERS' FUNDS

99,448

200,879

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 her 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 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

K C Carling - Director

1.	STATUTORY INFORMATION

K C Fashion and Design Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

2,500

At 31 March 2025

2,500

DEPRECIATION

Charge for year

625

At 31 March 2025

625

NET BOOK VALUE

At 31 March 2025

1,875

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,830

102,490

Other debtors

28,137

27,471

56,967

129,961

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

51,089

80,016

Other creditors

2,194

2,714

53,283

82,730

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Share Capital

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

K C Carling

Balance outstanding at start of year

9,333

26,637

Amounts advanced

339,343

134,598

Amounts repaid

(338,717

)

(151,902

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,959

9,333

10.	RELATED PARTY DISCLOSURES

As at the balance sheet date the director owed the company £9,959 (2024: £9,333). The amount bears no S455 tax, is repayable within 9 months of the year-end and included within debtors due in less than 1 year.