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Registered Number: 12268450


 

 

 

KS ROOF MASTER LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

KS ROOF MASTER LIMITED
Contents Page
For the year ended 31 October 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts KS ROOF MASTER LIMITED for the year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KS ROOF MASTER LIMITED for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of KS ROOF MASTER LIMITED , as a body, in accordance with the terms of our engagement letter dated 6th October 2021. Our work has been undertaken solely to prepare for your approval the accounts of KS ROOF MASTER LIMITED and state those matters that we have agreed to state to the Board of Directors of KS ROOF MASTER LIMITED, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KS ROOF MASTER LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that KS ROOF MASTER LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit KS ROOF MASTER LIMITED. You consider that KS ROOF MASTER LIMITED is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of KS ROOF MASTER LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................

BYARU INTERNATIONAL LTD
International House,
36-38 Cornhill Cornhill,
London, England
EC3V 3NG
01 August 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 221,495    297,209 
221,495    297,209 
Current assets      
Debtors 2,065,053    1,987,566 
Cash at bank and in hand 636,148    1,012,988 
2,701,201    3,000,554 
Creditors: amount falling due within one year (1,071,922)   (1,600,440)
Net current assets 1,629,279    1,400,114 
 
Total assets less current liabilities 1,850,774    1,697,323 
Creditors: amount falling due after more than one year (1,299,443)   (1,299,443)
Net assets 551,331    397,880 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 551,231    397,780 
Shareholders' funds 551,331    397,880 
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 01 August 2026 and were signed by:


-------------------------------
Singh Sukhdeep
Director
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General Information
KS ROOF MASTER LIMITED is a private company, limited by shares, registered in , registration number 12268450, registration address INTERNATIONAL HOUSE, 36-38 CORNHILL, LONDON, GREATER LONDON, EC3V 3NG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 10 years Straight Line
Computer Equipment 4 years Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 23 (2024 : 16).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 November 2024 522,723    5,560    528,283 
Additions -    -    - 
Disposals -    -    - 
At 31 October 2025 522,723    5,560    528,283 
Depreciation
At 01 November 2024 228,410    2,664    231,074 
Charge for year 74,324    1,390    75,714 
On disposals -    -    - 
At 31 October 2025 302,734    4,054    306,788 
Net book values
Closing balance as at 31 October 2025 219,989    1,506    221,495 
Opening balance as at 01 November 2024 294,313    2,896    297,209 


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