KME KIRK DEIGHTON LIMITED


Directors	THOMPSON, Eleanor Louise
	WORTHINGTON, David Anthony


Registered Address	6 Commer House
	Station Road
	Tadcaster
	LS24 9JF


Registered Number	13833609 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		104,840		83,458
			104,840		83,458
Current assets
Debtors	4	127,367		168,780
Cash at bank and on hand		178,009		147,558
		305,376		316,338
Creditors amounts falling due within one year	5	(155,982)		(385,080)
Net current assets (liabilities)			149,394		(68,742)
Total assets less current liabilities			254,234		14,716
Net assets			254,234		14,716
Capital and reserves
Called up share capital			1		1
Profit and loss account			254,233		14,715
Shareholders' funds			254,234		14,716

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 December 2025, and are signed on its behalf by:

WORTHINGTON, David Anthony
Director
Registered Company No. 13833609

KME KIRK DEIGHTON LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	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 policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Deferred tax
	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. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

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. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on Land & buildings over the life of the lease, and for all other tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	10
	Fixtures and fittings	5
	Office Equipment	2

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	44		28

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	18,816	72,343	16,250	107,409
Additions	2,160	47,082	4,885	54,127
At 31 March 25	20,976	119,425	21,135	161,536
Depreciation and impairment
At 01 April 24	1,804	13,345	8,802	23,951
Charge for year	2,044	21,707	8,994	32,745
At 31 March 25	3,848	35,052	17,796	56,696
Net book value
At 31 March 25	17,128	84,373	3,339	104,840
At 31 March 24	17,012	58,998	7,448	83,458

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,734	11,709
Amounts owed by associates and joint ventures / participating interests	35,455	90,000
Other debtors	-	148
Prepayments and accrued income	58,950	42,695
Deferred tax asset, debtors	24,228	24,228
Total	127,367	168,780

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	45,294	28,370
Amounts owed to related parties	-	260,000
Taxation and social security	14,779	12,045
Other creditors	64,462	50,377
Accrued liabilities and deferred income	31,447	34,288
Total	155,982	385,080

6.	Related party transactions
	KME Nurseries Limited: The company is related to KME Kirk Deighton Limited by virtue of common shareholders and Directors. The amount due from KME Nurseries Limited at the balance sheet date was £35,455 (2024: £260,000 due to).