K B Contractors Limited 30/11/2025 iXBRL

Company registration number: 05634400

K B Contractors Limited

Unaudited filleted financial statements

30 November 2025

K B Contractors Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

K B Contractors Limited

Directors and other information


	Director	Mr Stephen Beever


	Secretary	Mrs Kay Beever


	Company number	05634400


	Registered office	36 Backmoor Crescent
		Sheffield
		South Yorkshire
		S8 8LA


	Accountants	Henry Bramall and Co Limited
		Unit 8 Acorn Business Park
		Woodseats Close
		Sheffield
		South Yorkshire
		S8 0TB

K B Contractors Limited

Statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	29,270		38,740
		_______		_______
			29,270		38,740

Current assets
Debtors	6	1,397		12,709
Cash at bank and in hand		12,833		22,013
		_______		_______
		14,230		34,722
Creditors: amounts falling due
within one year	7	( 47,411)		( 48,316)
		_______		_______
Net current liabilities			( 33,181)		( 13,594)
			_______		_______
Total assets less current liabilities			( 3,911)		25,146


Provisions for liabilities			( 5,522)		( 7,361)

			_______		_______
Net (liabilities)/assets			( 9,433)		17,785
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 9,435)		17,783
			_______		_______
Shareholders (deficit)/funds			( 9,433)		17,785
			_______		_______

For the year ending 30 November 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 10 June 2026 , and are signed on behalf of the board by:

Mr Stephen Beever

Director

Company registration number: 05634400

K B Contractors Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 36 Backmoor Crescent, Sheffield, South Yorkshire, S8 8LA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Computer Equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	25,140	25,140
	_______	_______

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Computer Equipment	Total
	£	£	£	£
Cost
At 1 December 2024	250	41,276	578	42,104
Additions	-	-	260	260
	_______	_______	_______	_______
At 30 November 2025	250	41,276	838	42,364
	_______	_______	_______	_______
Depreciation
At 1 December 2024	206	2,580	578	3,364
Charge for the year	7	9,674	49	9,730
	_______	_______	_______	_______
At 30 November 2025	213	12,254	627	13,094
	_______	_______	_______	_______
Carrying amount
At 30 November 2025	37	29,022	211	29,270
	_______	_______	_______	_______
At 30 November 2024	44	38,696	-	38,740
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	-	9,459
Other debtors	1,397	3,250
	_______	_______
	1,397	12,709
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	50	-
Social security and other taxes	-	2,476
Other creditors	47,361	45,840
	_______	_______
	47,411	48,316
	_______	_______