Kingscrest Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09880065

Kingscrest Services Limited

Filleted Unaudited Abridged Financial Statements

30 November 2025

Kingscrest Services Limited

Abridged Financial Statements

Year Ended 30 November 2025

Contents	Pages

Abridged statement of financial position	1 to 2

Notes to the abridged financial statements	3 to 6

Kingscrest Services Limited

Abridged Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	5		35,433	41,407

Current Assets

Debtors	637,199	921,024
Cash at bank and in hand	33,961	25,360
	---------	---------
	671,160	946,384

Creditors: amounts falling due within one year	422,855		662,778
	---------		---------
Net Current Assets		248,305	283,606
		---------	---------
Total Assets Less Current Liabilities		283,738	325,013

Creditors: amounts falling due after more than one year		–	5,000

Provisions	7,443	17,392
	---------	---------
Net Assets	276,295	302,621
	---------	---------

Capital and Reserves

Called up share capital	6	100	100
Profit and loss account		276,195	302,521
		---------	---------
Shareholders Funds		276,295	302,621
		---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged income statement has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged income statement and the abridged statement of financial position for the year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Kingscrest Services Limited

Abridged Statement of Financial Position (continued)

30 November 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mr R Burton

Director

Company registration number: 09880065

Kingscrest Services Limited

Notes to the Abridged Financial Statements

Year Ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Mansion House, 19 Kingfield Road, Sheffield, South Yorkshire, S11 9AS.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis except for the modification to a fair value basis for certain fixed assets as specified in the accounting policies below. The financial statements are prepared in sterling, which is functional currency of the entity.

Going concern

The directors monitor results and cash flow on an ongoing basis. The directors believe the company has sufficient working capital to continue to trade for the foreseeable future. Therefore, the directors consider it is appropriate to prepare the financial statements on a going concern basis.

Revenue recognition

The turnover shown in the financial statements represents fees earned for services provided during the period, net of VAT.

Income tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by 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, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government and local authority grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model.

Financial instruments

Debtors and creditors with no stated interest rate, and repayable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 11 ).

5. Tangible assets

	£
Cost
At 1 December 2024	101,718
Additions	2,090
Disposals	( 7,053)
	---------
At 30 November 2025	96,755
	---------
Depreciation
At 1 December 2024	60,311
Charge for the year	7,917
Disposals	( 6,906)
	---------
At 30 November 2025	61,322
	---------
Carrying amount
At 30 November 2025	35,433
	---------
At 30 November 2024	41,407
	---------

6. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

7. Directors' advances, credits and guarantees

The company operated an interest free loan account to the director during the period. The summary of the movement for the year is as follows:

	At 1 December 2024	Advances	Repayments	At 30 November 2025
	£	£	£	£
Directors loan account	513,235	77,618	590,853	–

8. Related party transactions

During the year the company provided and received loans from related parties. The balances outstanding due from/(to) related parties at 30 November 2025 are as follows:

	2025	2024
	£	£
Amounts owed to group undertakings	(60,734)	(71,433)
Amounts owed from other related parties	375,815	53,128
Amounts owed to other related parties	–	(268,934)

Amounts owed from group undertakings totalling £10,745 (2024: £680,432) were written off in the year. The above are unsecured and repayable on demand.

9. Controlling party

The ultimate parent company is RB & RB Holdings Limited, a company incorporated in England and Wales.