Company registration number 05481591 (England and Wales)
EAMONN KILBY DECORATORS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
EAMONN KILBY DECORATORS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
EAMONN KILBY DECORATORS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
38,765
25,257
Current assets
Stocks
2,800
2,300
Debtors
4
199,715
263,154
Cash at bank and in hand
558,721
517,579
761,236
783,033
Creditors: amounts falling due within one year
5
(109,872)
(163,512)
Net current assets
651,364
619,521
Total assets less current liabilities
690,129
644,778
Creditors: amounts falling due after more than one year
6
(1,862)
(5,586)
Provisions for liabilities
(9,691)
(6,314)
Net assets
678,576
632,878
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
678,476
632,778
Total equity
678,576
632,878

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 19 January 2026 and are signed on its behalf by:
Mr E Kilby
Director
Company Registration No. 05481591
EAMONN KILBY DECORATORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Eamonn Kilby Decorators Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, United Kingdom, NP20 2DW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Computer equipment
33% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

EAMONN KILBY DECORATORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
EAMONN KILBY DECORATORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 September 2024
3,254
7,889
62,285
73,428
Additions
-
0
-
0
28,195
28,195
Disposals
-
0
-
0
(15,895)
(15,895)
At 31 August 2025
3,254
7,889
74,585
85,728
Depreciation and impairment
At 1 September 2024
3,140
6,391
38,640
48,171
Depreciation charged in the year
89
494
12,611
13,194
Eliminated in respect of disposals
-
0
-
0
(14,402)
(14,402)
At 31 August 2025
3,229
6,885
36,849
46,963
Carrying amount
At 31 August 2025
25
1,004
37,736
38,765
At 31 August 2024
114
1,498
23,645
25,257
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
185,131
200,621
Other debtors
14,584
62,533
199,715
263,154
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
3,724
4,032
Trade creditors
29,083
108,404
Corporation tax
42,574
32,582
Other taxation and social security
30,636
14,946
Other creditors
3,855
3,548
109,872
163,512

The secured debts included within creditors are finance leases secured over motor vehicles of £3,724 (202 4: £4,032).

EAMONN KILBY DECORATORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases
1,862
5,586

The secured debts included within creditors are finance leases secured over motor vehicles of £1,862 (202 4: £5,586).

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
40
40
40
40
Ordinary B of £1 each
20
20
20
20
Ordinary C of £1 each
40
40
40
40
100
100
100
100
8
Directors' transactions

Dividends totalling £95,844 (2024 - £84,787) were paid in the year in respect of shares held by the company's directors.

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