Kevin Lappage Sampling Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08359204

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,484		17,229

			27,484		17,229
CURRENT ASSETS
Debtors	5	8,960		10,003
Cash at bank and in hand		43,346		66,380

		52,306		76,383
Creditors: Amounts Falling Due Within One Year	6	(23,901 )		(20,877 )

NET CURRENT ASSETS (LIABILITIES)			28,405		55,506

TOTAL ASSETS LESS CURRENT LIABILITIES			55,889		72,735

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,222 )		(3,274 )

NET ASSETS			50,667		69,461

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			50,665		69,459

SHAREHOLDERS' FUNDS			50,667		69,461

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Kevin Lappage Sampling Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Lappage

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kevin Lappage Sampling Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08359204 . The registered office is 19 Eye Road, Peterborough, PE1 4SA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Kevin Lappage Sampling Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	49,063	29,990	785	79,838
Additions	1,828	24,073	193	26,094
Disposals	-	(29,990 )	-	(29,990 )

As at 31 December 2025	50,891	24,073	978	75,942

Depreciation
As at 1 January 2025	39,286	22,696	627	62,609
Provided during the period	2,411	6,018	116	8,545
Disposals	-	(22,696 )	-	(22,696 )

As at 31 December 2025	41,697	6,018	743	48,458

Net Book Value
As at 31 December 2025	9,194	18,055	235	27,484

As at 1 January 2025	9,777	7,294	158	17,229

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,960	9,952
Net wages	-	51

	8,960	10,003

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,400	-
Corporation tax	7,523	9,764
PAYE control	204	129
VAT	7,631	7,068
Net wages	2,547	-
Accruals current	1,210	1,152
Directors' loan accounts	386	2,764

	23,901	20,877

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Kevin Lappage Sampling Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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