2024-12-01 2025-11-30 2025-11-30 false 09875018 KDP Rentals Ltd Pending iso4217:GBP xbrli:pure 09875018 2024-12-01 09875018 2025-11-30 09875018 2024-12-01 2025-11-30 09875018 bus:SmallEntities 2024-12-01 2025-11-30 09875018 bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09875018 bus:FullAccounts 2024-12-01 2025-11-30 09875018 core:WithinOneYear 2025-11-30 09875018 core:AfterOneYear 2025-11-30 09875018 core:WithinOneYear 2024-12-01 2025-11-30 09875018 core:AfterOneYear 2024-12-01 2025-11-30 09875018 core:CurrentFinancialInstruments 2025-11-30 09875018 core:Non-currentFinancialInstruments 2025-11-30 09875018 core:CurrentFinancialInstruments 2024-12-01 2025-11-30 09875018 core:Non-currentFinancialInstruments 2024-12-01 2025-11-30 09875018 core:LandBuildings 2024-12-01 2025-11-30 09875018 core:FurnitureFittings 2024-12-01 2025-11-30 09875018 core:OfficeEquipment 2024-12-01 2025-11-30 09875018 core:Vehicles 2024-12-01 2025-11-30 09875018 core:PlantMachinery 2024-12-01 2025-11-30 09875018 core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 09875018 core:LandBuildings 2025-11-30 09875018 core:PlantMachinery 2025-11-30 09875018 core:Vehicles 2025-11-30 09875018 core:FurnitureFittings 2025-11-30 09875018 core:OfficeEquipment 2025-11-30 09875018 core:OtherPropertyPlantEquipment 2025-11-30 09875018 core:Right-of-useAssets 2024-12-01 2025-11-30 09875018 core:Right-of-useAssets 2025-11-30 09875018 core:Goodwill 2024-12-01 2025-11-30 09875018 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-01 2025-11-30 09875018 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 09875018 core:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 09875018 core:Goodwill 2025-11-30 09875018 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-11-30 09875018 core:PatentsTrademarksLicencesConcessionsSimilar 2025-11-30 09875018 core:OtherResidualIntangibleAssets 2025-11-30 09875018 dpl:CostSales 2024-12-01 2025-11-30 09875018 dpl:AdministrativeExpenses 2024-12-01 2025-11-30 09875018 dpl:DistributionCosts 2024-12-01 2025-11-30 09875018 core:ShareCapital 2025-11-30 09875018 core:SharePremium 2025-11-30 09875018 core:RevaluationReserve 2025-11-30 09875018 core:OtherReservesSubtotal 2025-11-30 09875018 core:ShareCapitalPreferenceShares 2025-11-30 09875018 core:CapitalRedemptionReserve 2025-11-30 09875018 core:OtherCapitalReserve 2025-11-30 09875018 core:RetainedEarningsAccumulatedLosses 2025-11-30 09875018 core:ShareCapital 2024-12-01 2025-11-30 09875018 core:SharePremium 2024-12-01 2025-11-30 09875018 core:RevaluationReserve 2024-12-01 2025-11-30 09875018 core:OtherReservesSubtotal 2024-12-01 2025-11-30 09875018 core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 09875018 1 2024-12-01 2025-11-30 09875018 2 2024-12-01 2025-11-30 09875018 core:ShareCapital 1 2024-12-01 2025-11-30 09875018 core:ShareCapital 2 2024-12-01 2025-11-30 09875018 core:SharePremium 1 2024-12-01 2025-11-30 09875018 core:SharePremium 2 2024-12-01 2025-11-30 09875018 core:RevaluationReserve 1 2024-12-01 2025-11-30 09875018 core:RevaluationReserve 2 2024-12-01 2025-11-30 09875018 core:RetainedEarningsAccumulatedLosses 1 2024-12-01 2025-11-30 09875018 core:RetainedEarningsAccumulatedLosses 2 2024-12-01 2025-11-30 09875018 1 2024-12-01 2025-11-30 09875018 core:Non-currentFinancialInstruments core:CostValuation 2024-12-01 09875018 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:CostValuation 2025-11-30 09875018 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2024-12-01 09875018 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2025-11-30 09875018 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-11-30 09875018 core:Non-currentFinancialInstruments 2025-11-30 09875018 core:Non-currentFinancialInstruments 2024-11-30 09875018 2023-12-01 09875018 2024-11-30 09875018 2023-12-01 2024-11-30 09875018 core:WithinOneYear 2024-11-30 09875018 core:AfterOneYear 2024-11-30 09875018 core:CurrentFinancialInstruments 2024-11-30 09875018 core:Non-currentFinancialInstruments 2024-11-30 09875018 core:LandBuildings 2024-11-30 09875018 core:PlantMachinery 2024-11-30 09875018 core:Vehicles 2024-11-30 09875018 core:FurnitureFittings 2024-11-30 09875018 core:OfficeEquipment 2024-11-30 09875018 core:OtherPropertyPlantEquipment 2024-11-30 09875018 core:Right-of-useAssets 2024-11-30 09875018 core:Goodwill 2024-11-30 09875018 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-30 09875018 core:PatentsTrademarksLicencesConcessionsSimilar 2024-11-30 09875018 core:OtherResidualIntangibleAssets 2024-11-30 09875018 dpl:AdministrativeExpenses 2023-12-01 2024-11-30 09875018 core:ShareCapital 2024-11-30 09875018 core:SharePremium 2024-11-30 09875018 core:RevaluationReserve 2024-11-30 09875018 core:OtherReservesSubtotal 2024-11-30 09875018 core:ShareCapitalPreferenceShares 2024-11-30 09875018 core:CapitalRedemptionReserve 2024-11-30 09875018 core:OtherCapitalReserve 2024-11-30 09875018 core:RetainedEarningsAccumulatedLosses 2024-11-30 09875018 core:RetainedEarningsAccumulatedLosses 2023-12-01 09875018 core:ShareCapital 2023-12-01 09875018 core:SharePremium 2023-12-01 09875018 core:RevaluationReserve 2023-12-01 09875018 core:ShareCapital 2023-12-01 2024-11-30 09875018 core:SharePremium 2023-12-01 2024-11-30 09875018 core:RevaluationReserve 2023-12-01 2024-11-30 09875018 core:OtherReservesSubtotal 2023-12-01 2024-11-30 09875018 core:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 09875018 1 2023-12-01 2024-11-30 09875018 2 2023-12-01 2024-11-30 09875018 core:ShareCapital 1 2023-12-01 2024-11-30 09875018 core:ShareCapital 2 2023-12-01 2024-11-30 09875018 core:SharePremium 1 2023-12-01 2024-11-30 09875018 core:SharePremium 2 2023-12-01 2024-11-30 09875018 core:RevaluationReserve 1 2023-12-01 2024-11-30 09875018 core:RevaluationReserve 2 2023-12-01 2024-11-30 09875018 core:RetainedEarningsAccumulatedLosses 1 2023-12-01 2024-11-30 09875018 core:RetainedEarningsAccumulatedLosses 2 2023-12-01 2024-11-30 09875018 bus:Director1 2024-12-01 2025-11-30 09875018 bus:Director2 2024-12-01 2025-11-30 09875018 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30
KDP Rentals Ltd
Unaudited Financial Statements
for the year ended 30 November 2025
Company registration number 09875018
(England and Wales)

# Company Information

For the year ended 30 November 2025

Directors | Percival, Diane Margaret
| Percival, Kenneth

Registered office | 2 Sovereigns Court
| Kettering
| NN16 9SS

Registered number | 09875018

Accountant | Cottons Group
| Chestnut Field House
| Chestnut Field
| Rugby, Warwickshire
| England
| CV21 2PD

# Statement of Financial Position

As at 30 November 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
| 4 |
2,039
2,548
Investment property
996,928
996,928
998,967
999,476
Current assets
Debtors
6,049
22,937
6,049
22,937
Creditors
Amounts falling due within one year
| 5 |
(16,149)
(67,877)
(16,149)
(67,877)
Net current assets (liabilities)
(10,100)
(44,940)
Total assets less current liabilities
988,867
954,536
Creditors
Amounts falling due after one year
| 6 |
(751,871)
(751,715)
(751,871)
(751,715)
Provisions for liabilities
| 7 |
(71,868)
(72,938)
Net assets (liabilities)
165,128
129,883
Capital and reserves
Called up share capital
2
2
Other reserves
378,250
378,250
Profit and loss account
(213,124)
(248,369)
Total equity
165,128
129,883

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 August 2026 and are signed on its behalf by:

Percival, Kenneth Percival, Kenneth Director |

Company registration number 09875018

# Notes to the Financial Statements

For the year ended 30 November 2025

### 1. Statutory information

The company is a private company and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

### 2.5. Investment property

The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

### 3. Employees

The average number of employees during the year was 0 (2024: 0).

### 4. Tangible fixed assets

Fixtures and fittings
Office equipment
Total
£
£
£
Cost
At 1 December 2024
16,222
4,358
20,580
At 30 November 2025
16,222
4,358
20,580
Depreciation and impairment
At 1 December 2024
14,715
3,317
18,032
Charge for the period
301
208
509
At 30 November 2025
15,016
3,525
18,541
Net book value
At 30 November 2025
1,206
833
2,039
At 30 November 2024
1,507
1,041
2,548

### 5. Creditors due within one year

2025
2024
£
£
Other creditors
16,149
67,877
Total
16,149
67,877

### 6. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
751,871
751,715
Total
751,871
751,715

### 7. Provisions for liabilities

2025
2024
£
£
Deferred tax
71,868
72,938
Total
71,868
72,938