2024-09-01 2025-08-31 false Capium Accounts Production 1.1 08169352 2024-09-01 2025-08-31 08169352 bus:FullAccounts 2024-09-01 2025-08-31 08169352 bus:FRS102 2024-09-01 2025-08-31 08169352 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 08169352 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08169352 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08169352 2024-09-01 2025-08-31 08169352 2025-08-31 08169352 bus:RegisteredOffice 2024-09-01 2025-08-31 08169352 core:WithinOneYear 2025-08-31 08169352 core:AfterOneYear 2025-08-31 08169352 1 2024-09-01 2025-08-31 08169352 bus:Director1 2024-09-01 2025-08-31 08169352 bus:Director1 2025-08-31 08169352 bus:Director1 2023-09-01 2024-08-31 08169352 2023-09-01 08169352 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 08169352 2023-09-01 2024-08-31 08169352 2024-08-31 08169352 core:WithinOneYear 2024-08-31 08169352 core:AfterOneYear 2024-08-31 08169352 bus:EntityAccountantsOrAuditors 2023-09-01 2024-08-31 08169352 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 08169352 bus:OrdinaryShareClass1 2025-08-31 08169352 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 08169352 bus:OrdinaryShareClass1 2024-08-31 08169352 core:PlantMachinery 2024-09-01 2025-08-31 08169352 core:PlantMachinery 2025-08-31 08169352 core:PlantMachinery 2024-08-31 08169352 core:MotorCars 2024-09-01 2025-08-31 08169352 core:MotorCars 2025-08-31 08169352 core:MotorCars 2024-08-31 08169352 core:FurnitureFittings 2024-09-01 2025-08-31 08169352 core:FurnitureFittings 2025-08-31 08169352 core:FurnitureFittings 2024-08-31 08169352 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-08-31 08169352 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 08169352 core:CostValuation core:Non-currentFinancialInstruments 2025-08-31 08169352 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 08169352 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-08-31 08169352 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 08169352 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 08169352 core:Non-currentFinancialInstruments 2025-08-31 08169352 core:Non-currentFinancialInstruments 2024-08-31 08169352 core:ShareCapital 2025-08-31 08169352 core:ShareCapital 2024-08-31 08169352 core:RetainedEarningsAccumulatedLosses 2025-08-31 08169352 core:RetainedEarningsAccumulatedLosses 2024-08-31 08169352 dpl:Item1 2024-09-01 08169352 dpl:Item1 2025-08-31 08169352 dpl:Item1 2023-09-01 08169352 dpl:Item1 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 08169352
England and Wales
Filleted Accounts
for the year ended 31 August 2025
for
KMD PLANNING AND PROPERTY MANAGEMENT LIMITED

KMD Planning and Property Management Limited Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 3,265 |  | 4,353
|  | 3,265 |  | 4,353
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 644
Cash at bank and in hand |  | 81,274 |  | 55,233
|  | 81,274 |  | 55,877
Creditors: amount falling due within one year | 5 | (40,756) |  | (32,824)
Net current assets |  | 40,518 |  | 23,053
Total assets less current liabilities |  | 43,783 |  | 27,406
Creditors: amount falling due after more than one year | 6 | (20,527) |  | (24,745)
Provisions for liabilities | 7 | (1,860) |  | (1,860)
Net assets |  | 21,396 |  | 801
Capital and reserves |  |  |
Called up share capital | 8 | 1 |  | 1
Profit and loss account |  | 21,395 |  | 800
Shareholders' funds |  | 21,396 |  | 801
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 24 May 2026 and were signed by:
------------------------------- Katie Marie Dickson Director
1

KMD Planning and Property Management Limited Notes to the Financial Statements For the year ended 31 August 2025
General Information KMD Planning and Property Management Limited is a private company, limited by shares, registered in England and Wales, registration number 08169352, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 1,133 |  | 937 |  | 9,870 |  | 11,940
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 August 2025 | 1,133 |  | 937 |  | 9,870 |  | 11,940
Depreciation
At 01 September 2024 | 710 |  | 410 |  | 6,467 |  | 7,587
Charge for year | 106 |  | 132 |  | 850 |  | 1,088
On disposals | - |  | - |  | - |  | -
At 31 August 2025 | 816 |  | 542 |  | 7,317 |  | 8,675
Net book values
Closing balance as at 31 August 2025 | 317 |  | 395 |  | 2,553 |  | 3,265
Opening balance as at 01 September 2024 | 423 |  | 527 |  | 3,403 |  | 4,353
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | - |  | 644
| - |  | 644
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 5,260 |  | -
Corporation Tax | 16,893 |  | 2,387
PAYE & Social Security | 1,846 |  | 783
Accrued Expenses | 600 |  | 600
VAT | 16,157 |  | 29,054
| 40,756 |  | 32,824
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 20,527 |  | 24,745
| 20,527 |  | 24,745
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 1,860 |  | 1,860
| 1,860 |  | 1,860
8. | Share Capital Authorised 1 Ordinary share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
2