KDSM LTD - Filleted accounts

KDSM LTD
Registered number:		04050058
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,154,448			1,084,655

Current assets
Stocks		89,620			26,110
Debtors	4	5,424			3,378
Cash at bank and in hand		110,317			63,614
		205,361			93,102

Creditors: amounts falling due within one year	5	(191,998)			(181,452)

Net current assets/(liabilities)			13,363			(88,350)

Total assets less current liabilities			1,167,811			996,305

Creditors: amounts falling due after more than one year	6		(189,118)			(125,000)

Provisions for liabilities			(34,603)			(21,333)


Net assets			944,090			849,972

Capital and reserves
Called up share capital			101			101
Profit and loss account			943,989			849,871

Shareholders' funds			944,090			849,972

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




M Shaw
Director
Approved by the board on 16 April 2026

KDSM 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.

	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:

	Computer equipment			25% straight line
	Fixtures, fittings and equipment			10% straight line
	Motor Vehicles			25% straight line


	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					25		24


3	Tangible fixed assets
		Land and buildings		Fixtures, fittings and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	972,099		278,230		36,360		1,286,689
	Additions	-		93,635		-		93,635
	At 31 December 2025	972,099		371,865		36,360		1,380,324

	Depreciation
	At 1 January 2025	-		186,126		15,908		202,034
	Charge for the year	-		18,729		5,113		23,842
	At 31 December 2025	-		204,855		21,021		225,876

	Net book value
	At 31 December 2025	972,099		167,010		15,339		1,154,448
	At 31 December 2024	972,099		92,104		20,452		1,084,655




4	Debtors					2025		2024
£							£

	Other debtors					5,424		3,378


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

	Bank loans and overdrafts					3,634		4,957
	Obligations under finance lease and hire purchase contracts					17,365		-
	Trade creditors					5,046		4,031
	Corporation tax					36,283		44,406
	Other taxes and social security costs					56,211		51,403
	Other creditors					73,459		76,655
						191,998		181,452


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

	Bank loans					124,000		125,000
	Obligations under finance lease and hire purchase contracts					65,118		-
						189,118		125,000


7	Other information

	KDSM LTD is a private company limited by shares and incorporated in England. Its registered office is:
	105 Redbrook Road
	Barnsley
	South Yorkshire
	S75 2RG