1 September 2024 false Taxfiler 2024.6 05724496 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05724496 2024-08-31 05724496 2024-09-01 2025-08-31 05724496 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05724496 business:FilletedAccounts 2024-09-01 2025-08-31 05724496 2025-08-31 05724496 business:Director1 2024-09-01 2025-08-31 05724496 business:Director2 2024-09-01 2025-08-31 05724496 business:RegisteredOffice 2024-09-01 2025-08-31 05724496 2024-08-31 05724496 core:WithinOneYear 2025-08-31 05724496 core:WithinOneYear 2024-08-31 05724496 core:AfterOneYear 2025-08-31 05724496 core:AfterOneYear 2024-08-31 05724496 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 05724496 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 05724496 core:RevaluationReserve core:PreviouslyStatedAmount 2025-08-31 05724496 core:RevaluationReserve core:PreviouslyStatedAmount 2024-08-31 05724496 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 05724496 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 05724496 core:PreviouslyStatedAmount 2025-08-31 05724496 core:PreviouslyStatedAmount 2024-08-31 05724496 business:SmallEntities 2024-09-01 2025-08-31 05724496 countries:EnglandWales 2024-09-01 2025-08-31 05724496 core:PlantMachinery 2024-09-01 2025-08-31 05724496 core:MotorVehicles 2024-09-01 2025-08-31 05724496 core:FurnitureFittings 2024-09-01 2025-08-31 05724496 core:Goodwill 2024-08-31 05724496 core:Goodwill 2025-08-31 05724496 core:Goodwill 2024-09-01 2025-08-31 05724496 core:PlantMachinery 2024-08-31 05724496 core:MotorVehicles 2024-08-31 05724496 core:FurnitureFittings 2024-08-31 05724496 core:PlantMachinery 2025-08-31 05724496 core:MotorVehicles 2025-08-31 05724496 core:FurnitureFittings 2025-08-31 05724496 business:OrdinaryShareClass1 2024-09-01 2025-08-31 05724496 business:OrdinaryShareClass1 2023-09-01 2024-08-31 05724496 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05724496 (England and Wales)
KNP Litho Limited Unaudited accounts for the year ended 31 August 2025
KNP Litho Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
KNP Litho Limited Company Information for the year ended 31 August 2025
Directors
D Gibbons C Gibbons
Company Number
05724496 (England and Wales)
Registered Office
The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN United Kingdom
Accountants
S A Acc'y Ltd The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN
- 3 -
KNP Litho Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
11,750
13,250
Tangible assets
5
345,003
301,507
356,753
314,757
Current assets
Inventories
86,272
38,576
Debtors
6
1,068,249
973,754
Cash at bank and in hand
26,706
97,955
1,181,227
1,110,285
Creditors: amounts falling due within one year
7
(1,014,155)
(972,321)
Net current assets
167,072
137,964
Total assets less current liabilities
523,825
452,721
Creditors: amounts falling due after more than one year
8
(257,736)
(244,686)
Provisions for liabilities
Deferred tax
(56,052)
(57,814)
Net assets
210,037
150,221
Capital and reserves
Called up share capital
9
100
100
Revaluation reserve
125,241
75,241
Profit and loss account
84,696
74,880
Shareholders' funds
210,037
150,221
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by
D Gibbons Director Company Registration No. 05724496
- 4 -
KNP Litho Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
KNP Litho Limited is a private company, limited by shares, registered in England and Wales, registration number 05724496. The registered office is The Corner House, 4 Beaumont Road, Church Stretton, Shropshire, SY6 6BN, United Kingdom.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% per annum reducing balance
Motor vehicles
25% per annum reducing balance
Fixtures & fittings
15% per annum reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
15,000
At 31 August 2025
15,000
Amortisation
At 1 September 2024
1,750
Charge for the year
1,500
At 31 August 2025
3,250
Net book value
At 31 August 2025
11,750
At 31 August 2024
13,250
- 5 -
KNP Litho Limited Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At valuation
At cost
At cost
At 1 September 2024
479,815
86,638
50,514
616,967
Additions
35,410
-
40,920
76,330
Revaluations
50,000
-
-
50,000
Disposals
-
(12,948)
-
(12,948)
At 31 August 2025
565,225
73,690
91,434
730,349
Depreciation
At 1 September 2024
219,486
46,622
49,352
315,460
Charge for the year
65,021
15,574
2,239
82,834
On disposals
-
(12,948)
-
(12,948)
At 31 August 2025
284,507
49,248
51,591
385,346
Net book value
At 31 August 2025
280,718
24,442
39,843
345,003
At 31 August 2024
260,329
40,016
1,162
301,507
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
831,160
916,415
Accrued income and prepayments
83,352
48,089
Other debtors
153,737
9,250
1,068,249
973,754
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
378,064
362,171
Obligations under finance leases and hire purchase contracts
86,545
65,937
Trade creditors
401,657
478,272
Taxes and social security
63,456
42,191
Accruals
84,433
23,750
1,014,155
972,321
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
56,250
101,250
Obligations under finance leases and hire purchase contracts
172,986
114,936
Other creditors
28,500
28,500
257,736
244,686
- 6 -
KNP Litho Limited Notes to the Accounts for the year ended 31 August 2025
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 22 (2024: 19).
- 7 -