T K Kingston Ltd iXBRL

T K Kingston Ltd

Unaudited Financial Statements

for the financial year ended 30 September 2025

T K Kingston Ltd

DIRECTORS AND OTHER INFORMATION


Directors	Mr T O W Kingston
	Mrs K M Kingston


Company Secretary	Mrs K M Kingston


Company Registration Number	12861138


Registered Office	SRB Associates (Leicestershire) Limited
	Pera Business Park
	Nottingham Road
	Melton Mowbray
	Leicestershire
	LE13 0PB
	United Kingdom


Business Address	Sandpit Farm
	Long Clawson
	Melton Mowbray
	Leicestershire
	LE14 4NX
	United Kingdom


Accountants	SRB Associates (Leicestershire) Limited
	Pera Business Park
	Nottingham Road
	Melton Mowbray
	Leicestershire
	LE13 0PB
	United Kingdom

T K Kingston Ltd

Company Registration Number: 12861138

BALANCE SHEET

as at 30 September 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

54,312

61,474

─────────

Current Assets

Debtors

12,693

7,916

Cash at bank and in hand

2,710

3,200

─────────

15,403

11,116

─────────

Creditors: amounts falling due within one year

(20,606)

(20,199)

─────────

Net Current Liabilities

(5,203)

(9,083)

─────────

Total Assets less Current Liabilities

49,109

52,391

Creditors:

amounts falling due after more than one year

(10,685)

(19,384)

Provisions for liabilities

(1,467)

(1,488)

─────────

Net Assets

36,957

31,519

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

36,857

31,419

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Equity attributable to owners of the company

36,957

31,519

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 16 July 2026 and signed on its behalf by

________________________________

Mr T O W Kingston

Director

________________________________

Mrs K M Kingston

Director

T K Kingston Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

General Information

T K Kingston Ltd is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 12861138. The registered office of the company is SRB Associates (Leicestershire) Limited, Pera Business Park, Nottingham Road, Melton Mowbray, Leicestershire, LE13 0PB, United Kingdom. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. Freehold land is stated at cost and is not depreciated. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Storage containers

15% Straight line

Improvement to property

no depreciation

Plant and machinery

20% Reducing balance

Computer equipment

33.33% Reducing balance

Dog walking field equipment

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

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 tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

Employees

═════════


4.	Tangible assets
		Storage	Improvement	Plant and	Computer	Dog walking	Total
		containers	to property	machinery	equipment	field
						equipment
		£	£	£	£	£	£
	Cost
	At 1 October 2024	70,447	6,840	18,448	943	400	97,078
	Additions	-	3,515	1,540	522	-	5,577
		─────────	─────────	─────────	─────────	─────────	─────────
	At 30 September 2025	70,447	10,355	19,988	1,465	400	102,655
		─────────	─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 October 2024	23,645	-	10,892	794	273	35,604
	Charge for the financial year	10,566	-	1,819	323	31	12,739
		─────────	─────────	─────────	─────────	─────────	─────────
	At 30 September 2025	34,211	-	12,711	1,117	304	48,343
		─────────	─────────	─────────	─────────	─────────	─────────
	Net book value
	At 30 September 2025	36,236	10,355	7,277	348	96	54,312
		═════════	═════════	═════════	═════════	═════════	═════════
	At 30 September 2024	46,802	6,840	7,556	149	127	61,474
		═════════	═════════	═════════	═════════	═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	7,157	6,521
	Taxation (Note 8)	4,372	-
	Prepayments and accrued income	1,164	1,395
		─────────	─────────
		12,693	7,916
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	8,548	5,362
	Trade creditors	4,074	5,067
	Taxation (Note 8)	3,933	4,912
	Directors' current accounts	2,376	368
	Accruals	1,675	4,490
		─────────	─────────
		20,606	20,199
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	10,685	19,384
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	8,548	5,362
	Repayable between one and two years	8,548	5,362
	Repayable between two and five years	2,137	14,022
		─────────	─────────
		19,233	24,746
		═════════	═════════


8.	Taxation	2025	2024
		£	£

	Debtors:
	VAT	4,372	-
		═════════	═════════
	Creditors:
	VAT	-	2,342
	Corporation tax	3,933	2,570
		─────────	─────────
		3,933	4,912
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

1,488

1,488

1,883

Charged to profit and loss

(21)

(21)

(395)

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At financial year end

1,467

1,488

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10.

Capital commitments

The company had no material capital commitments at the financial year-ended 30 September 2025.

11.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

12.

Share capital

100 Ordinary £1 shares were allotted, issued and fully paid.