1 December 2024 false Taxfiler 2024.6 09313157 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09313157 2024-11-30 09313157 2024-12-01 2025-11-30 09313157 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09313157 business:FilletedAccounts 2024-12-01 2025-11-30 09313157 2025-11-30 09313157 business:Director2 2024-12-01 2025-11-30 09313157 business:RegisteredOffice 2024-12-01 2025-11-30 09313157 2024-11-30 09313157 core:WithinOneYear 2025-11-30 09313157 core:WithinOneYear 2024-11-30 09313157 core:AfterOneYear 2025-11-30 09313157 core:AfterOneYear 2024-11-30 09313157 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 09313157 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 09313157 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 09313157 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 09313157 core:PreviouslyStatedAmount 2025-11-30 09313157 core:PreviouslyStatedAmount 2024-11-30 09313157 business:SmallEntities 2024-12-01 2025-11-30 09313157 countries:EnglandWales 2024-12-01 2025-11-30 09313157 business:OrdinaryShareClass1 2024-12-01 2025-11-30 09313157 business:OrdinaryShareClass1 2023-12-01 2024-11-30 09313157 2023-12-01 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09313157 (England and Wales)
KMS BOSTON LIMITED Unaudited accounts for the year ended 30 November 2025
KMS BOSTON LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
KMS BOSTON LIMITED Company Information for the year ended 30 November 2025
Director
FATIMA RAHMAN
Company Number
09313157 (England and Wales)
Registered Office
26 TRINITY STREET BOSTON PE21 8RJ ENGLAND
- 3 -
KMS BOSTON LIMITED Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Called up share capital not paid
1
1
Fixed assets
Investment property
4
275,000
50,000
Current assets
Cash at bank and in hand
143
149,707
Creditors: amounts falling due within one year
5
(190,887)
(105,210)
Net current (liabilities)/assets
(190,744)
44,497
Total assets less current liabilities
84,257
94,498
Creditors: amounts falling due after more than one year
6
(91,491)
(91,971)
Net (liabilities)/assets
(7,234)
2,527
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
(7,235)
2,526
Shareholders' funds
(7,234)
2,527
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 director acknowledges her 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 and authorised for issue on 18 August 2026 and were signed on its behalf by
FATIMA RAHMAN Director Company Registration No. 09313157
- 4 -
KMS BOSTON LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
KMS BOSTON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09313157. The registered office is 26 TRINITY STREET, BOSTON, PE21 8RJ, ENGLAND.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Investments
Investments in shares are included at fair value.
4
Investment property
2025
£
Fair value at 1 December 2024
50,000
Additions
225,000
At 30 November 2025
275,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
190,587
104,910
Accruals
300
300
190,887
105,210
- 5 -
KMS BOSTON LIMITED Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
91,491
91,491
Taxes and social security
-
480
91,491
91,971
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -