KS CIVILS & GROUNDWORKS LTD - Filleted accounts

Registered number

13381217

KS CIVILS & GROUNDWORKS LTD

Filleted Accounts

31 May 2026

KS CIVILS & GROUNDWORKS LTD
Registered number:		13381217
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		480,902			197,320

Current assets
Debtors	4	782,550			314,652
Cash at bank and in hand		196,269			100
		978,819			314,752

Creditors: amounts falling due within one year	5	(794,532)			(155,864)

Net current assets			184,287			158,888

Total assets less current liabilities			665,189			356,208

Creditors: amounts falling due after more than one year	6		(161,502)			(67,894)



Net assets			503,687			288,314

Capital and reserves
Called up share capital			100			100
Profit and loss account			503,587			288,214

Shareholder's funds			503,687			288,314

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




K SMITH
Director
Approved by the board on 1 July 2026

KS CIVILS & GROUNDWORKS LTD
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	General information and basis of preparation
	KS Civils & Groundworks Ltd is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £000.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	12,059		273,548		285,607
	Additions	43,604		327,131		370,735
	At 31 May 2026	55,663		600,679		656,342

	Depreciation
	At 1 June 2025	3,287		85,000		88,287
	Charge for the year	6,941		80,212		87,153
	At 31 May 2026	10,228		165,212		175,440

	Net book value
	At 31 May 2026	45,435		435,467		480,902
	At 31 May 2025	8,772		188,548		197,320


4	Debtors			2026		2025
£					£

	Trade debtors			702,243		289,321
	Directors account			37,410		-
	VAT			11,964		25,024
	Other debtors			30,933		307
				782,550		314,652


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			82,917		4,226
	Obligations under finance lease and hire purchase contracts			199,557		38,808
	Trade creditors			443,664		21,267
	Taxation and social security costs			26,548		45,888
	Other creditors			41,846		45,675
				794,532		155,864


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			161,502		67,894


7	Other information

	KS CIVILS & GROUNDWORKS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	2175 Thorpe Park
	Leeds
	LS15 8ZB