REGISTERED NUMBER: 10100576 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

K D CABLE JOINTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K P King

Mrs K E King

REGISTERED OFFICE:

5 Brickfield Cottage

Kempes Corner

Boughton Aluph

Ashford

Kent

TN25 4ER

REGISTERED NUMBER:

10100576 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

102,326

104,702

CURRENT ASSETS

Stocks

5,000

8,000

Debtors

5

43,456

45,394

Cash at bank

2

4,846

48,458

58,240

CREDITORS

Amounts falling due within one year

6

76,530

69,762

NET CURRENT LIABILITIES

(28,072

)

(11,522

)

TOTAL ASSETS LESS CURRENT LIABILITIES

74,254

93,180

CREDITORS

Amounts falling due after more than one year

7

(45,031

)

(38,455

)

PROVISIONS FOR LIABILITIES

9

(22,512

)

(24,081

)

NET ASSETS

6,711

30,644

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

6,709

30,642

6,711

30,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

K P King - Director

1.	STATUTORY INFORMATION

K D Cable Jointing 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.

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 etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

223,165

Additions

35,565

Disposals

(12,338

)

At 30 April 2025

246,392

DEPRECIATION

At 1 May 2024

118,463

Charge for year

34,114

Eliminated on disposal

(8,511

)

At 30 April 2025

144,066

NET BOOK VALUE

At 30 April 2025

102,326

At 30 April 2024

104,702

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

33,917

36,560

Other debtors

9,539

8,834

43,456

45,394

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

22,500

18,806

Hire purchase contracts

18,463

12,411

Trade creditors

2,000

2,700

Taxation and social security

18,781

22,244

Other creditors

14,786

13,601

76,530

69,762

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

12,035

14,982

Hire purchase contracts

32,996

23,473

45,031

38,455

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

246

3,193

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Hire purchase contracts

51,459

35,884

Obligations under hire purchase contracts are secured on the underlying assets.

9.	PROVISIONS FOR LIABILITIES

30.4.25

30.4.24

£

£

Deferred tax

22,512

24,081

Deferred

tax

£

Balance at 1 May 2024

24,081

Provided during year

(1,569

)

Balance at 30 April 2025

22,512

10.	RELATED PARTY DISCLOSURES

Mr K P and Mrs K E King - Directors and Shareholders

At the balance sheet date K D Cable Jointing Limited owed Mr and Mrs King £99 (2024 - £143)).