REGISTERED NUMBER: 08770349 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

K Gibbs Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K S Gibbs

Mrs S Gibbs

REGISTERED OFFICE:

Unit D, South Cambridge Business Park

Babraham Road

Sawston

Cambridge

Cambridgeshire

CB22 3JH

REGISTERED NUMBER:

08770349 (England and Wales)

ACCOUNTANTS:

Xeinadin

Unit D

South Cambs Business Park

Sawston

Cambridge

Cambridgeshire

CB22 3JH

FIXED ASSETS

Intangible assets

4

8,931

5,101

Tangible assets

5

33,234

43,627

42,165

48,728

CURRENT ASSETS

Stocks

250

250

Debtors

6

48,222

25,578

Cash at bank

65,674

208,250

114,146

234,078

CREDITORS

Amounts falling due within one year

7

57,797

123,203

NET CURRENT ASSETS

56,349

110,875

TOTAL ASSETS LESS CURRENT LIABILITIES

98,514

159,603

CREDITORS

Amounts falling due after more than one year

8

(6,384

)

(11,300

)

PROVISIONS FOR LIABILITIES

(5,417

)

-

NET ASSETS

86,713

148,303

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

86,673

148,263

86,713

148,303

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

K S Gibbs - Director

1.	STATUTORY INFORMATION

K Gibbs Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

15,101

Additions

3,830

At 30 November 2025

18,931

AMORTISATION

At 1 December 2024

and 30 November 2025

10,000

NET BOOK VALUE

At 30 November 2025

8,931

At 30 November 2024

5,101

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

106,257

DEPRECIATION

At 1 December 2024

62,630

Charge for year

10,393

At 30 November 2025

73,023

NET BOOK VALUE

At 30 November 2025

33,234

At 30 November 2024

43,627

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

30,806

-

Other debtors

17,416

25,578

48,222

25,578

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,888

16,029

Trade creditors

26,136

21,825

Taxation and social security

8,132

59,134

Other creditors

13,641

26,215

57,797

123,203

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,384

11,300