Kingfisher Power Cleaning Ltd - Filleted accounts

Registered number

05605039

Kingfisher Power Cleaning Ltd

Filleted Accounts

31 October 2025

Kingfisher Power Cleaning Ltd
Registered number:		05605039
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		24,035			11,289

Current assets
Debtors	4	35,570			41,193
Cash at bank and in hand		35,873			64,932
		71,443			106,125

Creditors: amounts falling due within one year	5	(23,409)			(33,092)

Net current assets			48,034			73,033

Net assets			72,069			84,322

Capital and reserves
Called up share capital			1			1
Profit and loss account			72,068			84,321

Shareholders' funds			72,069			84,322

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Mr S Fisher
Director
Approved by the board on 29 July 2026

Kingfisher Power Cleaning Ltd
Notes to the Accounts
for the year ended 31 October 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).

	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	25% Reducing balance basis
	Motor Vehicles	25% Reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	15,612		14,745		30,357
	Additions	2,591		18,167		20,758
	At 31 October 2025	18,203		32,912		51,115

	Depreciation
	At 1 November 2024	8,988		10,080		19,068
	Charge for the year	2,304		5,708		8,012
	At 31 October 2025	11,292		15,788		27,080

	Net book value
	At 31 October 2025	6,911		17,124		24,035
	At 31 October 2024	6,624		4,665		11,289


4	Debtors			2025		2024
£					£

	Trade debtors			4,000		9,535
	Other debtors			31,570		31,658
				35,570		41,193


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			6,496		12,156
	Taxation and social security costs			15,713		19,736
	Other creditors			1,200		1,200
				23,409		33,092


6	Other information

	Kingfisher Power Cleaning Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	11 Hempton Road
	Deddington
	Banbury
	Oxfordshire
	OX15 0QH