KCS Trade Roofing and Cladding Ltd

Registered number

11069570

Filleted Accounts

31 December 2025

KCS Trade Roofing and Cladding Ltd
Registered number:		11069570
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		775,644			862,034

Current assets
Stocks		284,869			200,000
Debtors	4	501,545			264,838
Cash at bank and in hand		102,194			240,214
		888,608			705,052

Creditors: amounts falling due within one year	5	(746,631)			(520,784)

Net current assets			141,977			184,268

Total assets less current liabilities			917,621			1,046,302

Creditors: amounts falling due after more than one year	6		(371,548)			(476,412)



Net assets			546,073			569,890

Capital and reserves
Called up share capital			1			1
Profit and loss account			546,072			569,889

Shareholder's funds			546,073			569,890

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Ian Kynaston
Director
Approved by the board on 19 May 2026

KCS Trade Roofing and Cladding Ltd
Notes to the Accounts
for the year ended 31 December 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	550,000		288,289		50,870		889,159
	Additions	-		-		8,000		8,000
	Disposals	-		(38,396)		-		(38,396)
	At 31 December 2025	550,000		249,893		58,870		858,763

	Depreciation
	At 1 January 2025	-		19,494		7,631		27,125
	Charge for the year	-		49,979		11,774		61,753
	On disposals	-		(5,759)		-		(5,759)
	At 31 December 2025	-		63,714		19,405		83,119

	Net book value
	At 31 December 2025	550,000		186,179		39,465		775,644
	At 31 December 2024	550,000		268,795		43,239		862,034


4	Debtors					2025		2024
£							£

	Trade debtors					454,601		113,629
	Other debtors					46,944		151,209
						501,545		264,838

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					48,567		57,480
	Obligations under finance lease and hire purchase contracts					46,498		46,498
	Trade creditors					502,810		282,926
	Taxation and social security costs					25,157		(48,124)
	Other creditors					123,599		182,004
						746,631		520,784

6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					255,373		279,714
	Obligations under finance lease and hire purchase contracts					116,175		196,698
						371,548		476,412


7	Other information

	KCS Trade Roofing and Cladding Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	C11 Tweedale Industrial Estate
	Madeley
	Telford
	Shropshire
	TF7 4JR