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Registration number: 05569964

K D FLOORING LTD
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

K D FLOORING LTD

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

K D FLOORING LTD

(Registration number: 05569964)
Statement of Financial Position as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 14,476 | 19,132
Current assets |  |  |
Stocks | 5 | - | 5,000
Debtors | 6 | 54,125 | 114,947
Cash at bank and in hand |  | 42,669 | 2,650
|  | 96,794 | 122,597
Creditors: Amounts falling due within one year | 7 | (44,730) | (48,408)
Net current assets |  | 52,064 | 74,189
Total assets less current liabilities |  | 66,540 | 93,321
Creditors: Amounts falling due after more than one year | 7 | (33,195) | (43,705)
Net assets |  | 33,345 | 49,616
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 33,245 | 49,516
Shareholders' funds |  | 33,345 | 49,616

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 26 June 2026 and signed on its behalf by:

K D FLOORING LTD

(Registration number: 05569964)
Statement of Financial Position as at 30 September 2025 (continued)

Mrs D Day Director
K J Day Director

K D FLOORING LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
83 High Street
West Wickham
Kent
BR4 0LS
England

Principal activity

The principal activity of the company is Flooring

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

K D FLOORING LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% on reducing balance
Tools and equipment | 20% on reducing balance

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. .
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

K D FLOORING LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the statement of comprehensive income and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

K D FLOORING LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4 | Tangible assets

| Fixtures and fittings £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 3,170 | 22,128 | 25,298
At 30 September 2025 | 3,170 | 22,128 | 25,298
Depreciation
At 1 October 2024 | 634 | 5,532 | 6,166
Charge for the year | 507 | 4,149 | 4,656
At 30 September 2025 | 1,141 | 9,681 | 10,822
Carrying amount
At 30 September 2025 | 2,029 | 12,447 | 14,476
At 30 September 2024 | 2,536 | 16,596 | 19,132

5 | Stocks

| 2025 £ | 2024 £
Work in progress | - | 5,000

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 50,087 | 112,880
Other debtors | 4,038 | 2,067
| 54,125 | 114,947

K D FLOORING LTD

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 34,604 | 35,324
Taxation and social security |  | 2,729 | 2,762
Accruals and deferred income |  | 6,412 | 4,553
Other creditors |  | 985 | 5,769
|  | 44,730 | 48,408

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 33,195 | 43,705

8 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 26,388 | 33,203
Hire purchase contracts | 6,807 | 10,502
| 33,195 | 43,705

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 27,044 | 27,764
Hire purchase contracts | 7,560 | 7,560
| 34,604 | 35,324