Company registration number 14116122 (England and Wales)
KTD CONSTRUCTION (ROSE) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
KTD CONSTRUCTION (ROSE) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
KTD CONSTRUCTION (ROSE) LTD
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Stocks
3,087,112
2,686,027
Debtors
3
2,646
20,880
Cash at bank and in hand
5,013
40,928
3,094,771
2,747,835
Creditors: amounts falling due within one year
4
(31,496)
(112,518)
Net current assets
3,063,275
2,635,317
Creditors: amounts falling due after more than one year
5
(3,096,647)
(2,656,647)
Net liabilities
(33,372)
(21,330)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(33,472)
(21,430)
Total equity
(33,372)
(21,330)

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

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 24 March 2026 and are signed on its behalf by:
Mr G C Taberer
Director
Company registration number 14116122 (England and Wales)
KTD CONSTRUCTION (ROSE) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

KTD Construction (Rose) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 7 Waterside Court, St.Helens, Merseyside, England, WA9 1UA .

The principal place of business is South Trefula Farmhouse, Trefula, Redruth, Cornwall, England TR16 5ER.
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 £.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis, the validity of which depends upon future profitable trading, and the support of the directors. Should the company be unable to continue trading, adjustments would be necessary to reduce the value of the assets to their recoverable amounts, to provide for further liabilities which might arise and to reclassify fixed assets as current assets.true

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

KTD CONSTRUCTION (ROSE) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,646
20,880
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
21,587
76,229
Other creditors
9,909
36,289
31,496
112,518
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
3,096,647
2,656,647
6
Going concern

Although the financial statements show net liabilities of £33,372 (2024 - £21,330), the directors are of the opinion that the financial statements can be prepared on the going concern basis, on the grounds that the company will continue to receive support from the directors and will trade profitably in the future.

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