ACCOUNTS - Final Accounts

Company Registration Number: 07777074

KCS PROJECT MANAGEMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

KCS PROJECT MANAGEMENT LIMITED

REGISTERED NUMBER: 07777074

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	212,700		202,239
Cash at bank and in hand	5	1,015		316
		213,715		202,555
Creditors: amounts falling due within one year	6	(224,058)		(212,732)
Net current liabilities			(10,343)		(10,177)
Total assets less current liabilities			(10,343)		(10,177)

Net liabilities			(10,343)		(10,177)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(10,443)	(10,277)
	(10,343)	(10,177)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

R J Morton

Director

Date: 3 March 2026

The notes on pages 2 to 3 form part of these financial statements.

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KCS PROJECT MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

KCS Project Management Limited is a private company limited by shares, incorporated in England with a registered number of 07777074. Its registered office is 3rd Floor Goodbard House, Infirmary Street, Leeds, LS1 2JP.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The principal activity of the Company during the year was the development of building projects.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:

2.2

Going concern

The directors believe that the company is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future with the continued support of the directors. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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KCS PROJECT MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£


Other debtors	212,700	202,239
	212,700	202,239

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	1,015	316
	1,015	316

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	223,193	209,965
Accruals and deferred income	865	2,767
	224,058	212,732

7.	Related party transactions
	At the year end, there were loans due from KCS Development Limited of the value of £212,700 (2024: £202,239). R Morton is a director and shareholder of this company.

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