K & R GROUP LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09892331

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42,467		5,827

			42,467		5,827
CURRENT ASSETS
Stocks	5	300,000		203,615
Debtors	6	360,934		267,411
Cash at bank and in hand		9,549		298

		670,483		471,324
Creditors: Amounts Falling Due Within One Year	7	(648,246 )		(443,204 )

NET CURRENT ASSETS (LIABILITIES)			22,237		28,120

TOTAL ASSETS LESS CURRENT LIABILITIES			64,704		33,947

Creditors: Amounts Falling Due After More Than One Year	8		(34,436 )		(30,158 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,942 )		(1,942 )

NET ASSETS			28,326		1,847

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			28,126		1,647

SHAREHOLDERS' FUNDS			28,326		1,847

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K & R GROUP LTD

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Simon Knight

Director

06/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

K & R GROUP LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09892331 . The registered office is Unit B1, Ashville Court, Methuen Park, Chippenham, Wiltshire, SN14 0ZE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% R.B.
Motor Vehicles	25% R.B.
Computer Equipment	25% R.B

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

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K & R GROUP LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	9,985	15,490	2,166	27,641
Additions	-	40,032	-	40,032
Disposals	-	(1,450 )	-	(1,450 )

As at 30 November 2025	9,985	54,072	2,166	66,223

Depreciation
As at 1 December 2024	8,830	11,103	1,881	21,814
Provided during the period	385	1,462	95	1,942

As at 30 November 2025	9,215	12,565	1,976	23,756

Net Book Value
As at 30 November 2025	770	41,507	190	42,467

As at 1 December 2024	1,155	4,387	285	5,827

5. Stocks

	2025	2024
	£	£
Work in progress	300,000	203,615

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	318,176	243,990
Other debtors	42,758	23,421

	360,934	267,411

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,609	1,075
Trade creditors	265,036	205,423
Bank loans and overdrafts	146,254	149,329
Other creditors	140,253	43,997
Taxation and social security	88,094	43,380

	648,246	443,204

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K & R GROUP LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	34,436	-
Other creditors	-	30,158

	34,436	30,158

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	8,609	1,075
Later than one year and not later than five years	34,436	-

	43,045	1,075

	43,045	1,075

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

11. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	140,456	119,402

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