REGISTERED NUMBER: 13144773 (England and Wales)

Unaudited Financial Statements

for the Period

1 February 2025 to 31 March 2026

for

KF West Midlands Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K N Boulton

M A Glassey

Mrs S V M Turbutt

REGISTERED OFFICE:

9 College Hill

Shrewsbury

Shropshire

SY1 1LZ

REGISTERED NUMBER:

13144773 (England and Wales)

ACCOUNTANTS:

Thorne Widgery Accountancy Ltd

Chartered Accountants

2 Wyevale Business Park

Kings Acre

Hereford

Herefordshire

HR4 7BS

FIXED ASSETS

Tangible assets

4

32,038

38,059

CURRENT ASSETS

Debtors

29,311

40,526

Cash at bank

256,942

294,722

286,253

335,248

CREDITORS

Amounts falling due within one year

(174,787

)

(268,134

)

NET CURRENT ASSETS

111,466

67,114

TOTAL ASSETS LESS CURRENT LIABILITIES

143,504

105,173

CREDITORS

Amounts falling due after more than one year

(22,483

)

(29,959

)

PROVISIONS FOR LIABILITIES

-

(121

)

NET ASSETS

121,021

75,093

CAPITAL AND RESERVES

Called up share capital

600

600

Retained earnings

120,421

74,493

121,021

75,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 period ended 31 March 2026 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 2 June 2026 and were signed on its behalf by:

K N Boulton - Director

1.	STATUTORY INFORMATION

KF West Midlands Ltd 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

-

33% on reducing balance, 15% on reducing balance and 10% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

55,259

Additions

5,010

At 31 March 2026

60,269

DEPRECIATION

At 1 February 2025

17,200

Charge for period

11,031

At 31 March 2026

28,231

NET BOOK VALUE

At 31 March 2026

32,038

At 31 January 2025

38,059

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026 and the year ended 31 January 2025:

31.3.26

31.1.25

£

£

M A Glassey

Balance outstanding at start of period

(28,427

)

(28,254

)

Amounts advanced

51,500

286

Amounts repaid

(3,484

)

(459

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

19,589

(28,427

)