KIC FM Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05135749

KIC FM Limited

Filleted Unaudited Financial Statements

30 June 2025

KIC FM Limited

Financial Statements

Year ended 30 June 2025

Contents	Page

Officers and professional advisers	1

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	4

KIC FM Limited

Officers and Professional Advisers

Director	R Smith

Company Secretary	R Smith

Registered Office	Tudor House
	37a Birmingham New Road
	Wolverhampton
	West Midlands
	WV4 6BL

Accountants	Howell Davies Limited
	Chartered accountants
	Tudor House
	37a Birmingham New Road
	Wolverhampton
	West Midlands
	WV4 6BL

KIC FM Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of KIC FM Limited

Year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KIC FM Limited for the year ended 30 June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.

Howell Davies Limited Chartered accountants

Tudor House 37a Birmingham New Road Wolverhampton West Midlands WV4 6BL

22 June 2026

KIC FM Limited

Statement of Financial Position

30 June 2025

	2025		2024
Note	£	£	£	£

Fixed Assets

Tangible assets	4		23		330

Current Assets

Debtors	5	5,691	3,969
Cash at bank and in hand		1	47
		-------	-------
		5,692	4,016

Creditors: amounts falling due within one year	6	9,687		9,387
		-------		-------
Net Current Liabilities			3,995		5,371
			-------		-------
Total Assets Less Current Liabilities			( 3,972)		( 5,041)
			-------		-------
Net Liabilities			( 3,972)		( 5,041)
			-------		-------

Capital and Reserves

Called up share capital	20	20
Profit and loss account	( 3,992)	( 5,061)
	-------	-------
Shareholders Deficit	( 3,972)	( 5,041)
	-------	-------

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 income and retained earnings has not been delivered.

For the year ending 30 June 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 June 2026 , and are signed on behalf of the board by:

R Smith
Director

Company registration number: 05135749

KIC FM Limited

Notes to the Financial Statements

Year ended 30 June 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 Tudor House, 37a Birmingham New Road, Wolverhampton, West Midlands, WV4 6BL.

2. Statement of Compliance

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

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

Income Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on a discounted/an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible Assets

Tangible assets are initially recorded at cost.

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:

	Equipment	-	25% straight line

Impairment of Fixed Assets

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.

4. Tangible Assets

	Equipment	Total
	£	£

Cost
At 1 July 2024 and 30 June 2025	31,565	31,565
	--------	--------
Depreciation
At 1 July 2024	31,235	31,235
Charge for the year	307	307
	--------	--------
At 30 June 2025	31,542	31,542
	--------	--------
Carrying amount
At 30 June 2025	23	23
	--------	--------
At 30 June 2024	330	330
	--------	--------

5. Debtors

	2025	2024
	£	£

Director's loan account	5,691	3,969
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£

Accruals and deferred income	8,400	8,100
Corporation tax	1,287	1,287
	-------	-------
	9,687	9,387
	-------	-------

7. Director's Advances, Credits and Guarantees

During the year the director entered into the following advances and credits with the company:

2025
Balance brought forward	Advances/ (credits) to the director	Balance outstanding
£	£	£

R Smith	3,969	1,722	5,691
	-------	-------	-------

2024
Balance brought forward	Advances/ (credits) to the director	Balance outstanding
£	£	£

R Smith	3,969	–	3,969
	-------	----	-------

8. Related Party Transactions

The company was under the control of Mr R Smith throughout the current and previous year. Mr R Smith is the managing director and majority shareholder.