1 April 2025 false Taxfiler 2024.6 06979107 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06979107 2025-03-31 06979107 2025-04-01 2026-03-31 06979107 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 06979107 business:FilletedAccounts 2025-04-01 2026-03-31 06979107 2026-03-31 06979107 business:Director1 2025-04-01 2026-03-31 06979107 business:Director2 2025-04-01 2026-03-31 06979107 business:CompanySecretary1 2025-04-01 2026-03-31 06979107 business:RegisteredOffice 2025-04-01 2026-03-31 06979107 2025-03-31 06979107 core:WithinOneYear 2026-03-31 06979107 core:WithinOneYear 2025-03-31 06979107 core:AfterOneYear 2026-03-31 06979107 core:AfterOneYear 2025-03-31 06979107 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 06979107 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 06979107 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 06979107 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 06979107 core:PreviouslyStatedAmount 2026-03-31 06979107 core:PreviouslyStatedAmount 2025-03-31 06979107 business:SmallEntities 2025-04-01 2026-03-31 06979107 countries:EnglandWales 2025-04-01 2026-03-31 06979107 core:PlantMachinery 2025-04-01 2026-03-31 06979107 core:MotorVehicles 2025-04-01 2026-03-31 06979107 core:FurnitureFittings 2025-04-01 2026-03-31 06979107 core:ComputerEquipment 2025-04-01 2026-03-31 06979107 core:Goodwill 2025-03-31 06979107 core:Goodwill 2026-03-31 06979107 core:Goodwill 2025-04-01 2026-03-31 06979107 core:PlantMachinery 2025-03-31 06979107 core:MotorVehicles 2025-03-31 06979107 core:FurnitureFittings 2025-03-31 06979107 core:ComputerEquipment 2025-03-31 06979107 core:PlantMachinery 2026-03-31 06979107 core:MotorVehicles 2026-03-31 06979107 core:FurnitureFittings 2026-03-31 06979107 core:ComputerEquipment 2026-03-31 06979107 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 06979107 (England and Wales)
KS Stairlifts Limited Unaudited accounts for the year ended 31 March 2026
KS Stairlifts Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
KS Stairlifts Limited Company Information for the year ended 31 March 2026
Directors
Kevin Patrick Smith Lesley Marion Smith
Secretary
Lesley Marion Smith
Company Number
06979107 (England and Wales)
Registered Office
33 Gloucester Road Newton Abbot Devon TQ12 1AY
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
- 3 -
KS Stairlifts Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
5,125
6,625
Tangible assets
5
12,749
7,018
17,874
13,643
Current assets
Inventories
4,530
-
Debtors
6
23,341
29,284
Cash at bank and in hand
(9,310)
(7,370)
18,561
21,914
Creditors: amounts falling due within one year
7
(31,408)
(34,668)
Net current liabilities
(12,847)
(12,754)
Total assets less current liabilities
5,027
889
Creditors: amounts falling due after more than one year
8
(4,500)
-
Net assets
527
889
Capital and reserves
Called up share capital
100
100
Profit and loss account
427
789
Shareholders' funds
527
889
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by
Lesley Marion Smith Director Company Registration No. 06979107
- 4 -
KS Stairlifts Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
KS Stairlifts Limited is a private company, limited by shares, registered in England and Wales, registration number 06979107. The registered office is 33 Gloucester Road, Newton Abbot, Devon, TQ12 1AY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Fixtures & fittings
25% Reducing Balance Basis
Computer equipment
25% Reducing Balance Basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
30,000
At 31 March 2026
30,000
Amortisation
At 1 April 2025
23,375
Charge for the year
1,500
At 31 March 2026
24,875
Net book value
At 31 March 2026
5,125
At 31 March 2025
6,625
- 5 -
KS Stairlifts Limited Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
9,715
18,990
400
1,332
30,437
Additions
-
9,000
-
990
9,990
At 31 March 2026
9,715
27,990
400
2,322
40,427
Depreciation
At 1 April 2025
9,255
13,562
175
427
23,419
Charge for the year
115
3,607
56
481
4,259
At 31 March 2026
9,370
17,169
231
908
27,678
Net book value
At 31 March 2026
345
10,821
169
1,414
12,749
At 31 March 2025
460
5,428
225
905
7,018
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
5,749
4,363
Trade debtors
14,724
22,204
Accrued income and prepayments
1,438
1,287
Other debtors
1,430
1,430
23,341
29,284
7
Creditors: amounts falling due within one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
3,000
-
Trade creditors
2,042
1,215
Taxes and social security
589
1,328
Other creditors
4,689
5,242
Loans from directors
20,238
26,083
Accruals
850
800
31,408
34,668
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
4,500
-
9
Average number of employees
During the year the average number of employees was 3 (2025: 3).
- 6 -