1 August 2024 false No description of principal activity Taxfiler 2024.6 NI690048business:PrivateLimitedCompanyLtd2024-08-012025-07-31 NI6900482024-07-31 NI6900482024-08-012025-07-31 NI690048business:AuditExemptWithAccountantsReport2024-08-012025-07-31 NI690048business:FilletedAccounts2024-08-012025-07-31 NI6900482025-07-31 NI690048business:Director12024-08-012025-07-31 NI690048business:RegisteredOffice2024-08-012025-07-31 NI6900482024-07-31 NI690048core:WithinOneYear2025-07-31 NI690048core:WithinOneYear2024-07-31 NI690048core:SharePremiumcore:PreviouslyStatedAmount2025-07-31 NI690048core:SharePremiumcore:PreviouslyStatedAmount2024-07-31 NI690048core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 NI690048core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 NI690048core:PreviouslyStatedAmount2025-07-31 NI690048core:PreviouslyStatedAmount2024-07-31 NI690048business:SmallEntities2024-08-012025-07-31 NI690048countries:NorthernIreland2024-08-012025-07-31 NI690048core:FurnitureFittings2024-08-012025-07-31 NI690048core:ComputerEquipment2024-08-012025-07-31 NI690048core:FurnitureFittings2024-07-31 NI690048core:ComputerEquipment2024-07-31 NI690048core:FurnitureFittings2025-07-31 NI690048core:ComputerEquipment2025-07-31 NI6900482023-08-012024-07-31 iso4217:GBP xbrli:pure
Company Registration No. NI690048 (Northern Ireland)
KFM Group Ltd Unaudited accounts for the year ended 31 July 2025
KFM Group Ltd Unaudited accounts Contents
Page
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KFM Group Ltd Company Information for the year ended 31 July 2025
Director
Kieran Francis McGaughey
Company Number
NI690048 (Northern Ireland)
Registered Office
15 Church Hill Avenue Cloughmills Ballymena County Antrim BT44 9LP Northern Ireland
Accountants
Kevin & Margaret Duffin T/A KMD Accountancy Ardmalin 15 Inishowen Park Portstewart Londonderry BT55 7BQ
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KFM Group Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,574 
7,712 
Current assets
Debtors
41,949 
- 
Cash at bank and in hand
25,019 
2,448 
66,968 
2,448 
Creditors: amounts falling due within one year
(35,457)
(11,190)
Net current assets/(liabilities)
31,511 
(8,742)
Net assets/(liabilities)
39,085 
(1,030)
Capital and reserves
Share premium
1 
1 
Profit and loss account
39,084 
(1,031)
Shareholders' funds
39,085 
(1,030)
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 28 April 2026 and were signed on its behalf by
Kieran Francis McGaughey Director Company Registration No. NI690048
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KFM Group Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
KFM Group Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI690048. The registered office is 15 Church Hill Avenue, Cloughmills, Ballymena, County Antrim, BT44 9LP, Northern Ireland.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20%
Computer equipment
20%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
6,550 
5,500 
12,050 
Additions
- 
1,755 
1,755 
At 31 July 2025
6,550 
7,255 
13,805 
Depreciation
At 1 August 2024
2,358 
1,980 
4,338 
Charge for the year
838 
1,055 
1,893 
At 31 July 2025
3,196 
3,035 
6,231 
Net book value
At 31 July 2025
3,354 
4,220 
7,574 
At 31 July 2024
4,192 
3,520 
7,712 
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KFM Group Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,500 
- 
Other debtors
7,449 
- 
41,949 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
12,871 
- 
Taxes and social security
22,586 
3,690 
Loans from directors
- 
7,500 
35,457 
11,190 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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