Company Registration No. 14713290 (England and Wales)
KRIS OF ALL TRADES LTD
Unaudited accounts
for the year ended 30 June 2026
KRIS OF ALL TRADES LTD
Unaudited accounts
Contents
KRIS OF ALL TRADES LTD
Company Information
for the year ended 30 June 2026
Directors
Jaimie Louise Treharne
Kris Treharne
Company Number
14713290 (England and Wales)
Registered Office
9 Bryn Dreinog
Capel Hendre
Ammanford
Carmarthenshire
SA18 3RJ
Wales
Accountants
DCP Accountancy Limited
45 Dol Y Dderwen
Ammanford
Carmarthenshire
SA18 2GE
KRIS OF ALL TRADES LTD
Statement of financial position
as at 30 June 2026
Tangible assets
47,788
23,084
Cash at bank and in hand
3,512
1,770
Creditors: amounts falling due within one year
(50,153)
(39,951)
Net current liabilities
(43,394)
(28,876)
Net assets/(liabilities)
4,394
(5,792)
Called up share capital
2
2
Profit and loss account
4,392
(5,794)
Shareholders' funds
4,394
(5,792)
For the year ending 30 June 2026 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by
Kris Treharne
Director
Company Registration No. 14713290
KRIS OF ALL TRADES LTD
Notes to the Accounts
for the year ended 30 June 2026
KRIS OF ALL TRADES LTD is a private company, limited by shares, registered in England and Wales, registration number 14713290. The registered office is 9 Bryn Dreinog, Capel Hendre, Ammanford, Carmarthenshire, SA18 3RJ, Wales.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Computer equipment
20% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
KRIS OF ALL TRADES LTD
Notes to the Accounts
for the year ended 30 June 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Total
Charge for the year
11,947
5
Average number of employees
During the year the average number of employees was 5 (2025: 4).