REGISTERED NUMBER: 06346804 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

KDC Project Management Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

R E Nuttall

REGISTERED OFFICE:

2 Jensen Rd, Bracebridge Heath

Lincoln

Lincolnshire

LN4 2QU

REGISTERED NUMBER:

06346804 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

788

932

CURRENT ASSETS

Debtors

5

13,780

11,579

Cash at bank

13,662

15,652

27,442

27,231

CREDITORS

Amounts falling due within one year

6

27,547

26,766

NET CURRENT (LIABILITIES)/ASSETS

(105

)

465

TOTAL ASSETS LESS CURRENT LIABILITIES

683

1,397

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

583

1,297

SHAREHOLDERS' FUNDS

683

1,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 8 April 2026 and were signed by:

R E Nuttall - Director

1.	STATUTORY INFORMATION

KDC Project Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have previously been prepared in accordance with Financial Reporting Standard 105, however the director felt it would provide more relevant information if they were prepared in accordance with Financial Reporting Standard 102, therefore the Year Ended June 2021 financial statements have been restated in order to transition to FRS 102.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 September 2024

1,365

3,372

3,550

8,287

Additions

-

-

500

500

Disposals

-

-

(2,701

)

(2,701

)

At 31 August 2025

1,365

3,372

1,349

6,086

Depreciation

At 1 September 2024

1,365

3,006

2,984

7,355

Charge for year

-

194

450

644

Eliminated on disposal

-

-

(2,701

)

(2,701

)

At 31 August 2025

1,365

3,200

733

5,298

Net book value

At 31 August 2025

-

172

616

788

At 31 August 2024

-

366

566

932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

13,141

-

Other debtors

639

11,579

13,780

11,579

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

106

465

Taxation and social security

22,428

17,335

Other creditors

5,013

8,966

27,547

26,766

7.	RELATED PARTY DISCLOSURES

At 31 August 2025, the company owed the director R E Nuttall £3,903 (2024 - £7,976). The balance owed, included within other creditors, is made of business expenses not yet reimbursed and declared dividends directly credited to the director's loan account. The loan balance is repayable to the director on demand.