Company registration number 05576567 (England and Wales)
KCM (CATERING EQUIPMENT) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KCM (CATERING EQUIPMENT) LIMITED
COMPANY INFORMATION
Directors
Mr L F D Knight
Mr A P White
Mr S M Palmer
Secretary
Mrs J Knight
Company number
05576567
Registered office
Unit 11
Priest Court
Caunt Road
Grantham
Lincolnshire
England
NG31 7FZ
Accountants
Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
KCM (CATERING EQUIPMENT) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
KCM (CATERING EQUIPMENT) LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KCM (CATERING EQUIPMENT) LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KCM (Catering Equipment) Limited for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of KCM (Catering Equipment) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of KCM (Catering Equipment) Limited and state those matters that we have agreed to state to the b oard of d irectors of KCM (Catering Equipment) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KCM (Catering Equipment) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that KCM (Catering Equipment) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of KCM (Catering Equipment) Limited. You consider that KCM (Catering Equipment) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of KCM (Catering Equipment) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
23 March 2026
KCM (CATERING EQUIPMENT) LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
22,030
30,508
Current assets
Stocks
51,176
84,321
Debtors
4
99,507
187,086
Cash at bank and in hand
29,429
88,073
180,112
359,480
Creditors: amounts falling due within one year
5
(151,741)
(200,231)
Net current assets
28,371
159,249
Total assets less current liabilities
50,401
189,757
Provisions for liabilities
(5,034)
(6,462)
Net assets
45,367
183,295
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
45,267
183,195
Total equity
45,367
183,295

For the financial year ended 30 September 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 23 March 2026 and are signed on its behalf by:
Mr A P White
Director
Company registration number 05576567 (England and Wales)
KCM (CATERING EQUIPMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

KCM (Catering Equipment) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 11, Priest Court, Caunt Road, Grantham, Lincolnshire, England, NG31 7FZ.

1.1
Basis of preparation

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax (having regard to the fulfilment o f contractual obligations).

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over period of the lease
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

KCM (CATERING EQUIPMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

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

2025
2024
Number
Number
Total
8
9
KCM (CATERING EQUIPMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 October 2024
13,827
5,204
22,394
49,782
19,499
110,706
Additions
-
0
-
0
-
0
999
-
0
999
At 30 September 2025
13,827
5,204
22,394
50,781
19,499
111,705
Depreciation and impairment
At 1 October 2024
9,168
3,253
19,080
41,771
6,926
80,198
Depreciation charged in the year
2,765
488
829
2,252
3,143
9,477
At 30 September 2025
11,933
3,741
19,909
44,023
10,069
89,675
Carrying amount
At 30 September 2025
1,894
1,463
2,485
6,758
9,430
22,030
At 30 September 2024
4,659
1,951
3,314
8,011
12,573
30,508
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
46,167
135,537
Other debtors
53,340
51,549
99,507
187,086
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
542
Trade creditors
123,497
126,829
Taxation and social security
16,059
33,675
Other creditors
12,185
39,185
151,741
200,231
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
KCM (CATERING EQUIPMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
7
Financial commitments, guarantees and contingent liabilities

At 30 September 202 5, the company had operating lease commitments over the remaining life of those leases of £10,667 (2023 £26,667).

2025-09-30 2024-10-01 false false false 23 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr L F D Knight Mr A P White Mr S M Palmer Mrs J Knight 05576567 2024-10-01 2025-09-30 05576567 bus:Director1 2024-10-01 2025-09-30 05576567 bus:Director2 2024-10-01 2025-09-30 05576567 bus:Director3 2024-10-01 2025-09-30 05576567 bus:CompanySecretary1 2024-10-01 2025-09-30 05576567 bus:RegisteredOffice 2024-10-01 2025-09-30 05576567 2025-09-30 05576567 2024-09-30 05576567 core:LeaseholdImprovements 2025-09-30 05576567 core:PlantMachinery 2025-09-30 05576567 core:FurnitureFittings 2025-09-30 05576567 core:ComputerEquipment 2025-09-30 05576567 core:MotorVehicles 2025-09-30 05576567 core:LeaseholdImprovements 2024-09-30 05576567 core:PlantMachinery 2024-09-30 05576567 core:FurnitureFittings 2024-09-30 05576567 core:ComputerEquipment 2024-09-30 05576567 core:MotorVehicles 2024-09-30 05576567 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 05576567 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 05576567 core:WithinOneYear 2025-09-30 05576567 core:WithinOneYear 2024-09-30 05576567 core:CurrentFinancialInstruments 2025-09-30 05576567 core:CurrentFinancialInstruments 2024-09-30 05576567 core:ShareCapital 2025-09-30 05576567 core:ShareCapital 2024-09-30 05576567 core:RetainedEarningsAccumulatedLosses 2025-09-30 05576567 core:RetainedEarningsAccumulatedLosses 2024-09-30 05576567 core:ShareCapitalOrdinaryShareClass1 2025-09-30 05576567 core:ShareCapitalOrdinaryShareClass1 2024-09-30 05576567 core:LeaseholdImprovements 2024-10-01 2025-09-30 05576567 core:PlantMachinery 2024-10-01 2025-09-30 05576567 core:FurnitureFittings 2024-10-01 2025-09-30 05576567 core:ComputerEquipment 2024-10-01 2025-09-30 05576567 core:MotorVehicles 2024-10-01 2025-09-30 05576567 2023-10-01 2024-09-30 05576567 core:LeaseholdImprovements 2024-09-30 05576567 core:PlantMachinery 2024-09-30 05576567 core:FurnitureFittings 2024-09-30 05576567 core:ComputerEquipment 2024-09-30 05576567 core:MotorVehicles 2024-09-30 05576567 2024-09-30 05576567 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 05576567 bus:OrdinaryShareClass1 2025-09-30 05576567 bus:OrdinaryShareClass1 2024-09-30 05576567 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05576567 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05576567 bus:FRS102 2024-10-01 2025-09-30 05576567 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 05576567 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP