REGISTERED NUMBER: 05364891 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

KDP Enterprises Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K. M. Petty

Mrs B. R. Marshall

SECRETARY:

Mr. K. M. Petty

REGISTERED OFFICE:

Tyddyn yr Eglwys

Clydey

LLANFYRNACH

Pembrokeshire

SA35 0AR

REGISTERED NUMBER:

05364891 (England and Wales)

FIXED ASSETS

Tangible assets

4

756,428

792,574

Investments

5

81,285

80,815

837,713

873,389

CURRENT ASSETS

Stocks

300,468

301,409

Debtors

199,957

78,705

Cash at bank

516,394

353,671

1,016,819

733,785

CREDITORS

Amounts falling due within one year

617,355

450,523

NET CURRENT ASSETS

399,464

283,262

TOTAL ASSETS LESS CURRENT LIABILITIES

1,237,177

1,156,651

CREDITORS

Amounts falling due after more than one year

55,049

15,833

NET ASSETS

1,182,128

1,140,818

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,182,028

1,140,718

SHAREHOLDERS' FUNDS

1,182,128

1,140,818

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

K. M. Petty - Director

1.	STATUTORY INFORMATION

KDP Enterprises 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.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

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 Statement of Income and Retained Earnings, 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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

1,359,811

Additions

5,915

At 31 December 2025

1,365,726

DEPRECIATION

At 1 January 2025

567,237

Charge for year

42,061

At 31 December 2025

609,298

NET BOOK VALUE

At 31 December 2025

756,428

At 31 December 2024

792,574

5.	FIXED ASSET INVESTMENTS

28.2.18

28.2.17

£

£

First Milk investment

80,805

80,805

PMR Limited share capital

10

10

80,815

80,815