1 April 2024 false No description of principal activity Taxfiler 2024.6 11861017 business:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11861017 2024-03-31 11861017 2024-04-01 2025-03-31 11861017 business:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11861017 business:FilletedAccounts 2024-04-01 2025-03-31 11861017 2025-03-31 11861017 business:Director1 2024-04-01 2025-03-31 11861017 business:RegisteredOffice 2024-04-01 2025-03-31 11861017 2024-03-31 11861017 core:WithinOneYear 2025-03-31 11861017 core:WithinOneYear 2024-03-31 11861017 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 11861017 core:ShareCapital core:PreviouslyStatedAmount 2024-03-31 11861017 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 11861017 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-03-31 11861017 core:PreviouslyStatedAmount 2025-03-31 11861017 core:PreviouslyStatedAmount 2024-03-31 11861017 business:SmallEntities 2024-04-01 2025-03-31 11861017 countries:EnglandWales 2024-04-01 2025-03-31 11861017 core:LandBuildings 2024-04-01 2025-03-31 11861017 core:LandBuildings 2024-03-31 11861017 core:LandBuildings 2025-03-31 11861017 core:AfterOneYear 2025-03-31 11861017 core:AfterOneYear 2024-03-31 11861017 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 11861017 (England and Wales)
KC INVESTMENTS NORTH WEST LIMITED Unaudited accounts for the year ended 31 March 2025
KC INVESTMENTS NORTH WEST LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
KC INVESTMENTS NORTH WEST LIMITED Company Information for the year ended 31 March 2025
Director
K Curtis
Company Number
11861017 (England and Wales)
Registered Office
109 Eastham Village Road Eastham Wirral CH62 0AF
- 3 -
KC INVESTMENTS NORTH WEST LIMITED Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
847,410
709,635
Current assets
Debtors
5
127,381
5,120
Cash at bank and in hand
2,299
49,422
129,680
54,542
Creditors: amounts falling due within one year
6
(995,293)
(791,170)
Net current liabilities
(865,613)
(736,628)
Net liabilities
(18,203)
(26,993)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(18,303)
(27,093)
Shareholders' funds
(18,203)
(26,993)
For the year ending 31 March 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 January 2026 and were signed on its behalf by
K Curtis Director Company Registration No. 11861017
- 4 -
KC INVESTMENTS NORTH WEST LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
KC INVESTMENTS NORTH WEST LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11861017. The registered office is 109 Eastham Village Road, Eastham, Wirral, CH62 0AF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Buildings - 2% Straight Line, Land - None provided
Investments
Investments in shares are included at fair value.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
KC INVESTMENTS NORTH WEST LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 April 2024
759,250
Additions
229,500
Disposals
(81,250)
At 31 March 2025
907,500
Depreciation
At 1 April 2024
49,615
Charge for the year
14,450
On disposals
(3,975)
At 31 March 2025
60,090
Net book value
At 31 March 2025
847,410
At 31 March 2024
709,635
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
5,120
5,120
Amounts falling due after more than one year
Other debtors
122,261
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
356,807
251,807
Taxes and social security
12,468
2,830
Other creditors
93,290
113,290
Loans from directors
513,084
415,409
Accruals
19,644
7,834
995,293
791,170
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -