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Registered Number: 09306028
England and Wales
K & M HERD LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

K & M Herd Limited Contents Page For the year ended 30 November 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

K & M Herd Limited Company Information For the year ended 30 November 2025
Directors | Michelle Herd Kevin Herd
Registered Number | 09306028
Registered Office | Corner House Crawley Ridge, Camberley Surrey GU15 2AD
Accountants | WallsMan Creative Limited Unit 14, Princeton Mews 167 London Road Kingston upon Thames KT2 6PT
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K & M Herd Limited Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 37,611 |  | 39,895
Investments | 4 | 75,931 |  | 72,911
|  | 113,542 |  | 112,806
Current assets |  |  |
Debtors | 5 | 111 |  | 269
Cash at bank and in hand |  | 122,183 |  | 143,757
|  | 122,294 |  | 144,026
Creditors: amount falling due within one year | 6 | (55,897) |  | (88,259)
Net current assets |  | 66,397 |  | 55,767
Total assets less current liabilities |  | 179,939 |  | 168,573
Provisions for liabilities | 7 | (7,146) |  | (8,861)
Net assets |  | 172,793 |  | 159,712
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 172,693 |  | 159,612
Shareholders' funds |  | 172,793 |  | 159,712
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts 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 accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 17 March 2026 and were signed on its behalf by:
------------------------------- Michelle Herd Director
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K & M Herd Limited Notes to the Financial Statements For the year ended 30 November 2025
General Information K & M Herd Limited is a private company, limited by shares, registered in England and Wales, registration number 09306028, registration address Corner House, Crawley Ridge, Camberley, Surrey, GU15 2AD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33% Straight Line
Fixtures and Fittings | 15% Straight Line
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 45,418 |  | 30,055 |  | 2,195 |  | 17,832 |  | 95,500
Additions | - |  | - |  | 12,037 |  | - |  | 12,037
Disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 45,418 |  | 30,055 |  | 14,232 |  | 17,832 |  | 107,537
Depreciation
At 01 December 2024 | 31,593 |  | 7,514 |  | 2,195 |  | 14,303 |  | 55,605
Charge for year | 3,456 |  | 5,635 |  | 1,805 |  | 3,425 |  | 14,321
On disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 35,049 |  | 13,149 |  | 4,000 |  | 17,728 |  | 69,926
Net book values
Closing balance as at 30 November 2025 | 10,369 |  | 16,906 |  | 10,232 |  | 104 |  | 37,611
Opening balance as at 01 December 2024 | 13,825 |  | 22,541 |  | - |  | 3,529 |  | 39,895
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 December 2024 | 75,931 |  | 75,931
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 75,931 |  | 75,931
5. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments | 111 |  | 269
| 111 |  | 269
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 3,331 |  | 19,410
PAYE & Social Security | 0 |  | 112
Other Creditors | 1,954 |  | 906
Kevin Herd DLA | 33,071 |  | 39,216
Michelle Herd DLA | 15,242 |  | 20,674
VAT | 2,299 |  | 7,941
| 55,897 |  | 88,259
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 7,146 |  | 8,861
| 7,146 |  | 8,861
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