KFL Resourcing Ltd Accounts






KFL Resourcing Ltd

	Company No. 12622971
		Information for Filing with The Registrar
		30 June 2025

The Director presents his report and the accounts for the year ended 30 June 2025.

Principal activities
The principal activity of the company during the year under review was computer software consultancy.




Director

The Director who served at any time during the year was as follows:

K.D. Lathar









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

K.D. Lathar
Director
12 January 2026

at	30 June 2025
Company No.		12622971	Notes	2025	2024
				£	£






Current assets

	Debtors		5	-	19,641

	Cash at bank and in hand			28,879	15,200
				28,879	34,841
Creditors: Amount falling due within one year			6	9,604	(19,876)
Net current assets				38,483	14,965
Total assets less current liabilities				38,483	14,965




Net assets				38,483	14,965

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		8	38,481	14,963

Total equity				38,483	14,965



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 June 2025 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 12 January 2026 and signed on its behalf by:
K.D. Lathar
Director
12 January 2026

for the year ended 30 June 2025

General information

KFL Resourcing Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12622971

Its registered office is:

Its trading address is:

Angel House

Midway

Hardwick

East End

Witney

Oxon

OX29 7QE

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	5,751	4,800

		Total corporation tax	5,751	4,800





		Tax on profit on ordinary activities	5,751	4,800

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		5751	£	£
		Profit on ordinary activities before tax	30,269	36,261



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	5,751	4,800




		Tax on profit on ordinary activities	5,751	4,800

5	Debtors
			2025	2024
			£	£
		Trade debtors	-	19,641







			-	19,641

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	480	480

		Taxes and social security	5,751	4,800
		Loans from directors	(15,835)	14,596


			(9,604)	19,876

Share Capital

Two Ordinary £1 Shares issued and fully paid

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	1,000	5,500

			1,000	5,500

		Dividends by type:

		Equity dividends	1,000	5,500
			1,000	5,500