| KBS Accounting LLP |
| Registered number: |
OC400603 |
| Balance Sheet |
| as at 30 September 2025 |
| Notes |
|
2025 |
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
100,000 |
|
100,000 |
| Tangible assets |
4 |
|
15,674 |
|
9,302 |
|
|
|
115,674 |
|
109,302 |
| Current assets |
|
|
|
|
|
| Debtors |
5 |
|
101,717 |
|
102,669 |
| Cash at bank and in hand |
|
|
77,867 |
|
63,261 |
|
|
|
179,584 |
|
165,930 |
|
| Creditors: amounts falling due within one year |
6 |
|
(30,580) |
|
(22,369) |
|
| Net current assets |
|
|
149,004 |
|
143,561 |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
264,678 |
|
252,863 |
|
|
|
| Net assets attributable to members |
264,678 |
|
252,863 |
|
|
|
|
|
|
| Represented by: |
|
|
|
|
|
|
| Members' other interests |
| Members' capital classified as equity |
|
|
20 |
|
18 |
| Other reserves |
|
|
264,658 |
|
252,845 |
|
|
|
264,678 |
|
252,863 |
|
|
|
|
|
|
|
|
|
264,678 |
|
252,863 |
|
|
|
|
|
|
| Total members' interests |
| Members' other interests |
|
|
264,678 |
|
252,863 |
|
|
|
|
264,678 |
|
252,863 |
|
|
|
|
|
|
| For the year ended 30 September 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs). |
| The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| These accounts were approved by the members on 24 June 2026 and signed on their behalf by: |
|
| Scalata Investimenti s.r.l |
| Designated member |
|
| KBS Accounting LLP |
| Notes to the Accounts |
| for the year ended 30 September 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 (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships. |
|
|
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. |
|
|
Division of profits |
|
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Members' capital |
|
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 October 2024 |
100,000 |
|
At 30 September 2025 |
100,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 30 September 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
100,000 |
|
At 30 September 2024 |
100,000 |
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 October 2024 |
37,928 |
|
Additions |
9,286 |
|
At 30 September 2025 |
47,214 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
28,626 |
|
Charge for the year |
2,914 |
|
At 30 September 2025 |
31,540 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
15,674 |
|
At 30 September 2024 |
9,302 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
|
|
|
|
1,600 |
|
1,500 |
|
Trade debtors & work in progress |
100,117 |
|
101,169 |
|
|
|
|
|
|
101,717 |
|
102,669 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
20,912 |
|
15,390 |
|
Other taxes and social security costs |
9,668 |
|
6,979 |
|
|
|
|
|
|
30,580 |
|
22,369 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
KBS Accounting LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
Arkwright House |
|
Parsonage Gardens |
|
Manchester |
|
M3 2LF |