REGISTERED NUMBER: 03321427 (England and Wales)

K & B ROUSE CONSTRUCTION LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

M Rouse

S Rouse

P Rouse

SECRETARY:

S A Rouse

REGISTERED OFFICE:

75a Calow Lane

Chesterfield

Derbyshire

S41 0AX

REGISTERED NUMBER:

03321427 (England and Wales)

ACCOUNTANTS:

The Rees Partnership

Bentley Bridge House

Chesterfield Road

Matlock

Derbyshire

DE4 5LE

BANKERS:

Virgin Money

89 New Square

Chesterfield

Derbyshire

S40 1PH

FIXED ASSETS

Tangible assets

4

367,796

266,976

CURRENT ASSETS

Stocks

201,500

176,750

Debtors

741,679

678,343

Cash at bank and in hand

908,745

745,573

1,851,924

1,600,666

CREDITORS

Amounts falling due within one year

(853,426

)

(583,418

)

NET CURRENT ASSETS

998,498

1,017,248

TOTAL ASSETS LESS CURRENT LIABILITIES

1,366,294

1,284,224

PROVISIONS FOR LIABILITIES

(91,950

)

(66,745

)

PENSION LIABILITY

-

(21,000

)

NET ASSETS

1,274,344

1,196,479

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,274,244

1,196,379

SHAREHOLDERS' FUNDS

1,274,344

1,196,479

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

M Rouse - Director

1.	STATUTORY INFORMATION

K & B Rouse Construction 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.

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 etc

-

15% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on as incurred over the lease term.

Pension costs and other post-retirement benefits

For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent actuaries.

Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.

Current and past service costs, along with settlements or curtailments, are charged to the Income Statement. Interest on pension plan liabilities are recognised within finance expense.

The company also operate a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit & loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

379,627

Additions

165,725

At 31 August 2025

545,352

DEPRECIATION

At 1 September 2024

112,651

Charge for year

64,905

At 31 August 2025

177,556

NET BOOK VALUE

At 31 August 2025

367,796

At 31 August 2024

266,976

5.	RELATED PARTY DISCLOSURES

The company is owned 100% by K&B Rouse Holdings Limited. All transactions were conducted on normal commercial terms.

6.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, by virtue of their shareholdings in K&B Rouse Holdings Limited.