K.K. Bedford Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10456061

K.K. Bedford Limited

Filleted Unaudited Financial Statements

31 January 2026

K.K. Bedford Limited

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	5	1	1
Tangible assets	6	3,913	5,219
		-------	-------
		3,914	5,220

Current assets

Debtors	7	58,906	106,605
Cash at bank and in hand		69,601	29,696
		---------	---------
		128,507	136,301

Creditors: amounts falling due within one year	8	30,194	48,321
		---------	---------
Net current assets		98,313	87,980
		---------	--------
Total assets less current liabilities		102,227	93,200

Creditors: amounts falling due after more than one year	9	18,519	24,074
		---------	--------
Net assets		83,708	69,126
		---------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	83,608	69,026
	--------	--------
Shareholders funds	83,708	69,126
	--------	--------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 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 financial statements .

K.K. Bedford Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

Mr E Wheeler

Director

Company registration number: 10456061

K.K. Bedford Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 19 Greyfriars, Bedford, Bedfordshire, MK40 1HJ.

2. Statement of compliance

These 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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Over 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

	Equipment	-	25% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 February 2025 and 31 January 2026	61,423
	--------
Amortisation
At 1 February 2025 and 31 January 2026	61,422
	--------
Carrying amount
At 31 January 2026	1
	--------
At 31 January 2025	1
	--------

6. Tangible assets

	Equipment
	£
Cost
At 1 February 2025 and 31 January 2026	17,927
	--------
Depreciation
At 1 February 2025	12,708
Charge for the year	1,306
	--------
At 31 January 2026	14,014
	--------
Carrying amount
At 31 January 2026	3,913
	--------
At 31 January 2025	5,219
	--------

7. Debtors

	2026	2025
	£	£
Trade debtors	37,197	58,665
Amounts owed by group undertakings and undertakings in which the company has a participating interest	9,307	38,821
Other debtors	12,402	9,119
	--------	---------
	58,906	106,605
	--------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,556	5,556
Trade creditors	11,203	9,881
Corporation tax	8,765	3,410
Social security and other taxes	1,635	1,504
Other creditors	3,035	27,970
	--------	--------
	30,194	48,321
	--------	--------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	18,519	24,074
	--------	--------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr E Wheeler	5,271	–	( 681)	4,590
	-------	----	----	-------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr E Wheeler	–	5,271	–	5,271
	----	-------	----	-------

During the year the company entered into the following guarantees on behalf of its directors:

	Maximum liability		Amounts paid/(liability incurred)
	2026	2025	2026	2025
	£	£	£	£
Mr E Wheeler	( 5,271)	–	–	5,271
	-------	----	----	-------