REGISTERED NUMBER: 12329280 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

K P MARSH PLASTERING & INTERIORS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K P Marsh

REGISTERED OFFICE:

30 Greenbox

Westonhall Road

Stoke Prior

Bromsgrove

B60 4AL

REGISTERED NUMBER:

12329280 (England and Wales)

INCORPORATED:

22nd November 2019

FIXED ASSETS

Tangible assets

4

70,353

53,337

CURRENT ASSETS

Stocks

36,810

56,500

Debtors

312,450

185,430

Cash at bank

40,257

167,347

389,517

409,277

CREDITORS

Amounts falling due within one year

246,848

269,419

NET CURRENT ASSETS

142,669

139,858

TOTAL ASSETS LESS CURRENT LIABILITIES

213,022

193,195

CREDITORS

Amounts falling due after more than one year

(32,273

)

(22,535

)

PROVISIONS FOR LIABILITIES

6

(17,588

)

(13,334

)

NET ASSETS

163,161

157,326

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

163,061

157,226

SHAREHOLDERS' FUNDS

163,161

157,326

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement and an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

Mr K P Marsh - Director

1.	STATUTORY INFORMATION

K P Marsh Plastering & Interiors Ltd 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

-

15% on reducing balance

Motor vehicles

-

25% 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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

111,981

Additions

55,536

Disposals

(42,101

)

At 30 April 2026

125,416

DEPRECIATION

At 1 May 2025

58,644

Charge for year

12,853

Eliminated on disposal

(16,434

)

At 30 April 2026

55,063

NET BOOK VALUE

At 30 April 2026

70,353

At 30 April 2025

53,337

5.

LOANS

An analysis of the maturity of loans is given below:

30.4.26

30.4.25

£

£

Amounts falling due within one year or on demand:

Bank loans

12,679

16,756

Amounts falling due between one and two years:

Bank loans - 1-2 years

4,270

12,186

30.4.26

30.4.25

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

4,270

6.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

17,588

13,334

Deferred

tax

£

Balance at 1 May 2025

13,334

Movement

4,254

Balance at 30 April 2026

17,588

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary Shares

1

100

100