Company registration number 02866939 (England and Wales)
SIMON KING CONSTRUCTION LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SIMON KING CONSTRUCTION LIMITED
COMPANY INFORMATION
Director
Mr S J King
Secretary
Mrs J King
Company number
02866939
Registered office
C/O Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
England
CT19 4RH
Accountants
Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
SIMON KING CONSTRUCTION LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
SIMON KING CONSTRUCTION LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of building contractors.

Results and dividends

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr S J King
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr S J King
Director
31 July 2026
SIMON KING CONSTRUCTION LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SIMON KING CONSTRUCTION LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Simon King Construction Limited for the year ended 31 December 2025 which comprise, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Simon King Construction Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Simon King Construction Limited and state those matters that we have agreed to state to the b oard of d irectors of Simon King Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Simon King Construction Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Simon King Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Simon King Construction Limited. You consider that Simon King Construction 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 financial statements of Simon King Construction 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 f inancial statements.

Xeinadin South East Limited
Unit 68 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
31 July 2026
SIMON KING CONSTRUCTION LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,342
16,809
Current assets
Stocks
18,920
1,500
Debtors
4
118,988
155,982
Cash at bank and in hand
41
137
137,949
157,619
Creditors: amounts falling due within one year
5
(143,801)
(151,515)
Net current (liabilities)/assets
(5,852)
6,104
Total assets less current liabilities
7,490
22,913
Creditors: amounts falling due after more than one year
6
(2,742)
(7,695)
Provisions for liabilities
(3,370)
(4,203)
Net assets
1,378
11,015
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,278
10,915
Total equity
1,378
11,015
SIMON KING CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 4 -

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

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 31 July 2026
Mr S J King
Director
Company registration number 02866939 (England and Wales)
SIMON KING CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
1
Accounting policies
Company information

Simon King Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Xeinadin South East Limited, Unit 68 Basepoint, Shearway Business Park, Folkestone, Kent, England, CT19 4RH.

The presentation currency of the financial statements is the Pound Sterling (£).

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

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

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SIMON KING CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
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.

1.7
Leases
As lessee

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
SIMON KING CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
1,423
5,481
29,300
36,204
Additions
-
0
833
-
0
833
At 31 December 2025
1,423
6,314
29,300
37,037
Depreciation and impairment
At 1 January 2025
1,177
4,544
13,674
19,395
Depreciation charged in the year
62
331
3,907
4,300
At 31 December 2025
1,239
4,875
17,581
23,695
Carrying amount
At 31 December 2025
184
1,439
11,719
13,342
At 31 December 2024
246
937
15,626
16,809
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
118,988
155,982

Included in debtors is retention held due in less than 1 year £40,942 (2024: £95,000)

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
41,047
47,825
Trade creditors
56,694
35,687
Taxation and social security
21,901
54,887
Other creditors
24,159
13,116
143,801
151,515
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
2,742
7,695
SIMON KING CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
7
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
4,953
4,313
In two to five years
2,742
7,695
7,695
12,008
8
Directors' transactions

The following amounts were outstanding at the reporting end date:

Mr S J King - £52,580 (2024: £53,717)

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