KIMBERS (SOUTHERN) LIMITED - Filleted accounts

Registered number

01793894

KIMBERS (SOUTHERN) LIMITED

Filleted Accounts

30 April 2026

KIMBERS (SOUTHERN) LIMITED
Registered number:		01793894
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		113,904			118,333

Current assets
Stocks		108,741			199,138
Debtors	4	111,208			190,465
Cash at bank and in hand		291,567			298,557
		511,516			688,160

Creditors: amounts falling due within one year	5	(254,709)			(431,375)

Net current assets			256,807			256,785

Total assets less current liabilities			370,711			375,118


Provisions for liabilities			(28,475)			(29,583)


Net assets			342,236			345,535

Capital and reserves
Called up share capital			100			100
Profit and loss account			342,136			345,435

Shareholders' funds			342,236			345,535

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P. Hunt
Director
Approved by the board on 31 July 2026

KIMBERS (SOUTHERN) LIMITED
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			25% reducing balance
	Plant and machinery			15% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					14		15


3	Tangible fixed assets
		Land and buildings		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	5,172		224,172		174,801		404,145
	Additions	-		4,408		21,786		26,194
	At 30 April 2026	5,172		228,580		196,587		430,339

	Depreciation
	At 1 May 2025	4,938		183,289		97,585		285,812
	Charge for the year	59		11,260		19,304		30,623
	At 30 April 2026	4,997		194,549		116,889		316,435

	Net book value
	At 30 April 2026	175		34,031		79,698		113,904
	At 30 April 2025	234		40,883		77,216		118,333


4	Debtors					2026		2025
£							£

	Trade debtors					64,500		138,991
	Other debtors					46,708		51,474
						111,208		190,465


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					142,814		190,734
	Directors loan account					8,724		38,936
	Corporation Tax					13,206		25,882
	Taxation and social security costs					(18,895)		10,977
	Value Added Tax					55,413		59,814
	Other creditors					53,447		105,032
						254,709		431,375


6	Other information

	KIMBERS (SOUTHERN) LIMITED is a private company limited by shares and incorporated in England.
	1a Somerford Business Park
	Wilverley Road
	Christchurch
	BH23 3RU