Kilker Projects Limited 08849259 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of general refurbishment and maintenance solutions predominantly to the hotel sector. Digita Accounts Production Advanced 6.30.9574.0 true false 08849259 2024-04-01 2025-03-31 08849259 2025-03-31 08849259 bus:OrdinaryShareClass1 2025-03-31 08849259 core:CurrentFinancialInstruments 2025-03-31 08849259 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08849259 core:FurnitureFittings 2025-03-31 08849259 core:MotorVehicles 2025-03-31 08849259 core:OfficeEquipment 2025-03-31 08849259 core:PlantMachinery 2025-03-31 08849259 bus:SmallEntities 2024-04-01 2025-03-31 08849259 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08849259 bus:FilletedAccounts 2024-04-01 2025-03-31 08849259 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08849259 bus:RegisteredOffice 2024-04-01 2025-03-31 08849259 bus:Director1 2024-04-01 2025-03-31 08849259 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 08849259 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08849259 bus:Agent1 2024-04-01 2025-03-31 08849259 core:FurnitureFittings 2024-04-01 2025-03-31 08849259 core:MotorVehicles 2024-04-01 2025-03-31 08849259 core:OfficeEquipment 2024-04-01 2025-03-31 08849259 core:PlantMachinery 2024-04-01 2025-03-31 08849259 1 2024-04-01 2025-03-31 08849259 countries:EnglandWales 2024-04-01 2025-03-31 08849259 2024-03-31 08849259 core:FurnitureFittings 2024-03-31 08849259 core:MotorVehicles 2024-03-31 08849259 core:OfficeEquipment 2024-03-31 08849259 core:PlantMachinery 2024-03-31 08849259 2023-04-01 2024-03-31 08849259 2024-03-31 08849259 bus:OrdinaryShareClass1 2024-03-31 08849259 core:CurrentFinancialInstruments 2024-03-31 08849259 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 08849259 core:FurnitureFittings 2024-03-31 08849259 core:MotorVehicles 2024-03-31 08849259 core:OfficeEquipment 2024-03-31 08849259 core:PlantMachinery 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08849259

Kilker Projects Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2025

Kilker Projects Limited

Contents

Company Information | 1
Abridged Statement of Financial Position | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

Kilker Projects Limited

Company Information

Director | Mr Brendan Martin Kilker

Registered office | 5 Theobald Court Theobald Street Elstree Herts WD6 4RN

Accountants | Sterling Associates Chartered Certified Accountants5 Theobald Court Theobald Street Elstree Hertfordshire WD6 4RN

Kilker Projects Limited

(Registration number: 08849259)
Abridged Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 16,005 | 19,207
Current assets |  |  |
Stocks | 5 | 156,721 | 243,731
Debtors |  | 2,218,566 | 2,039,834
Cash at bank and in hand |  | 1,637,887 | 1,576,710
|  | 4,013,174 | 3,860,275
Creditors: Amounts falling due within one year |  | (1,141,181) | (1,091,261)
Net current assets |  | 2,871,993 | 2,769,014
Total assets less current liabilities |  | 2,887,998 | 2,788,221
Accruals and deferred income |  | (16,350) | (9,350)
Net assets |  | 2,871,648 | 2,778,871
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 2,871,548 | 2,778,771
Shareholders' funds |  | 2,871,648 | 2,778,871

For the financial 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.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Statement of Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 31 March 2026

Kilker Projects Limited

(Registration number: 08849259)
Abridged Statement of Financial Position as at 31 March 2025

......................................... Mr Brendan Martin Kilker Director

Kilker Projects Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Theobald Court
Theobald Street
Elstree
Herts
WD6 4RN

These financial statements were authorised for issue by the director on 31 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged 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 presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Kilker Projects Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Kilker Projects Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 4).

Kilker Projects Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £
Cost or valuation
At 1 April 2024 | 2,291 | 6,000 | 4,285 | 26,400
At 31 March 2025 | 2,291 | 6,000 | 4,285 | 26,400
Depreciation
At 1 April 2024 | 2,029 | 5,399 | 2,154 | 10,187
Charge for the year | 87 | 151 | 532 | 2,432
At 31 March 2025 | 2,116 | 5,550 | 2,686 | 12,619
Carrying amount
At 31 March 2025 | 175 | 450 | 1,599 | 13,781
At 31 March 2024 | 262 | 601 | 2,131 | 16,213

| Total £
Cost or valuation
At 1 April 2024 | 38,976
At 31 March 2025 | 38,976
Depreciation
At 1 April 2024 | 19,769
Charge for the year | 3,202
At 31 March 2025 | 22,971
Carrying amount
At 31 March 2025 | 16,005
At 31 March 2024 | 19,207

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 156,721 | 243,731

Kilker Projects Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Parent and ultimate parent undertaking

The ultimate controlling party is the director.