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2024-03-31 08426483 dpl:GroupUndertakings 2023-04-01 2024-03-31 08426483 dpl:ParticipatingInterests 2023-04-01 2024-03-31 08426483 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 08426483 core:ListedExchangeTraded 2023-04-01 2024-03-31 08426483 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 08426483 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 08426483 core:NetGoodwill 2025-03-31 08426483 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 08426483 core:LandBuildings 2025-03-31 08426483 core:PlantMachinery 2025-03-31 08426483 core:Vehicles 2025-03-31 08426483 core:FurnitureFittings 2025-03-31 08426483 core:OfficeEquipment 2025-03-31 08426483 core:AfterOneYear 2025-03-31 08426483 core:WithinOneYear 2025-03-31 08426483 core:ListedExchangeTraded 2025-03-31 08426483 core:UnlistedNon-exchangeTraded 2025-03-31 08426483 core:ShareCapital 2025-03-31 08426483 core:SharePremium 2025-03-31 08426483 core:RevaluationReserve 2025-03-31 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KVF LIMITED

Registered Number
08426483
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

KVF LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | FISHER, Keith Victor

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 08426483 (England and Wales)

KVF LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 1,189,999 |  |  |  | 1,515,832 |  |
Current asset investments | 4 | 646,238 |  |  |  | 952,633 |  |
Cash at bank and on hand |  | 553,880 |  |  |  | 100,611 |  |
|  | 2,390,117 |  |  |  | 2,569,076 |  |
Creditors amounts falling due within one year | 5 | (1,329,750) |  |  |  | (1,557,559) |  |
Net current assets (liabilities) |  |  |  | 1,060,367 |  |  |  | 1,011,517
Total assets less current liabilities |  |  |  | 1,060,367 |  |  |  | 1,011,517
Provisions for liabilities | 6 |  |  | (37,609) |  |  |  | (36,760)
Net assets |  |  |  | 1,022,758 |  |  |  | 974,757
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 101 |  |  |  | 101
Revaluation reserve |  |  |  | 112,827 |  |  |  | 128,626
Profit and loss account |  |  |  | 909,830 |  |  |  | 846,030
Shareholders' funds |  |  |  | 1,022,758 |  |  |  | 974,757

- 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 Director acknowledges 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 Director on 22 December 2025, and are signed on its behalf by:
FISHER, Keith Victor Director Registered Company No. 08426483

KVF 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| 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.

| 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 1,189,999 |  | 1,512,999
| Prepayments and accrued income | - |  | 2,833
| Total | 1,189,999 |  | 1,515,832

4. | Current asset investments
--- | ---

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 19,382 |  | 25,516
| Other creditors | 1,310,368 |  | 1,532,043
| Total | 1,329,750 |  | 1,557,559

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 37,609 |  | 36,760
| Total | 37,609 |  | 36,760

7. | Related party transactions
--- | ---
| As at the balance sheet date, included in other creditors in an amount of £1,200,760 (2024: 1,225,648) due to the director. The amount is interest free and repayable on demand.