Kustombuilt Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08591872

Kustombuilt Limited

Filleted Unaudited Financial Statements

31 March 2026

Kustombuilt Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Kustombuilt Limited

Balance Sheet

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		47,581		39,774

Current assets

Stocks		35,667	30,485
Debtors	6	198,699	197,132
Cash at bank and in hand		74,671	2,454
		---------	---------
		309,037	230,071

Creditors: amounts falling due within one year	7	235,602		183,445
		---------		---------
Net current assets			73,435		46,626
			---------		--------
Total assets less current liabilities			121,016		86,400

Creditors: amounts falling due after more than one year	8		18,605		23,668

Provisions

Taxation including deferred tax	11,895	9,944
	---------	--------
Net assets	90,516	52,788
	---------	--------

Kustombuilt Limited

Balance Sheet (continued)

31 March 2026

	2026		2025
Note	£	£	£	£

Capital and reserves

Called up share capital	10	10
Profit and loss account	90,506	52,778
	--------	--------
Shareholders funds	90,516	52,788
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mr M Tromans
Director

Company registration number: 08591872

Kustombuilt Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	10% straight line
Motor vehicles	-	25% straight line
Equipment	-	25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2025: 7 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	62,606	10,990	1,595	75,191
Additions	14,700	–	220	14,920
	--------	--------	-------	--------
At 31 March 2026	77,306	10,990	1,815	90,111
	--------	--------	-------	--------
Depreciation
At 1 April 2025	23,484	10,990	943	35,417
Charge for the year	6,808	–	305	7,113
	--------	--------	-------	--------
At 31 March 2026	30,292	10,990	1,248	42,530
	--------	--------	-------	--------
Carrying amount
At 31 March 2026	47,014	–	567	47,581
	--------	--------	-------	--------
At 31 March 2025	39,122	–	652	39,774
	--------	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	189,647	188,136
Other debtors	9,052	8,996
	---------	---------
	198,699	197,132
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,063	31,303
Trade creditors	123,593	52,630
Corporation tax	20,785	10,826
Social security and other taxes	58,971	47,479
Other creditors	27,190	41,207
	---------	---------
	235,602	183,445
	---------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	18,605	23,668
	--------	--------