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Registered Number: 13299610
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 March 2025

for

K S HOMES & DEVELOPMENTS LTD

K S Homes & Developments Ltd
Contents Page
For the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of K S Homes & Developments Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ .

This report is made solely to the Board of Directors of K S Homes & Developments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of K S Homes & Developments Ltd and state those matters that we have agreed to state to the Board of Directors of K S Homes & Developments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K S Homes & Developments Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that K S Homes & Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of K S Homes & Developments Ltd. You consider that K S Homes & Developments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of K S Homes & Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts ended 31 March 2025.


Campbell Accountancy Limited
Chartered Certified Accountants
Old Chapel
The Green
Lower Boddington
NN11 6YE
31 December 2025
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Investments 3 917,902    - 
917,902    - 
Current assets      
Stocks 118,660    1,328,716 
Debtors 454,964    6,110 
Cash at bank and in hand 2,471    11,356 
576,095    1,346,182 
Creditors: amount falling due within one year (795,500)   (519,122)
Net current assets (219,405)   827,060 
 
Total assets less current liabilities 698,497    827,060 
Creditors: amount falling due after more than one year (847,777)   (889,020)
Net assets (149,280)   (61,960)
 

Capital and reserves 		     
Called up share capital 250    250 
Profit and loss account (149,530)   (62,210)
Shareholders' funds (149,280)   (61,960)
 


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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 profit and loss account 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 31 December 2025 and were signed on its behalf by:


-------------------------------
Pavan Kharaud
Director
2
General Information
K S Homes & Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 13299610, registration address c/o Old Chapel, The Green, Lower Boddington, Northamptonshire, NN11 6YE.

The presentation currency is £ sterling.
1.

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)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Going concern basis
The directors believe that with the continued support of it's shareholders it is well placed to manage its business risks successfully as it awaits a return on the investments made. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks & work in progress
Stocks and work in progress 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.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Investments

Cost Investments in group undertakings   Loans to group undertakings   Total
  £   £   £
At 01 April 2024 -    -    - 
Additions 1    917,901    917,902 
Disposals -    -    - 
At 31 March 2025 1    917,901    917,902 

4.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£		 2024
£		 2025
£		 2024
£
NuLiv Ltd- - 237,048 - 
3