Kingswood Construction Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01852907 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Kingswood Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Thompson

S Lavis

REGISTERED OFFICE:

Rear Of 20-22 Gilbert Road

Kingswood

South Gloucestershire

Bristol

BS15 1RE

REGISTERED NUMBER:

01852907 (England and Wales)

ACCOUNTANTS:

Obsidian Accountancy Limited

Suite 9 Corum Two

Corum Office Park

Crown Way

Warmley

Bristol

BS30 8FJ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

9,617

15,128

9,617

15,128

CURRENT ASSETS

Stocks

6

5,117

8,444

Debtors

7

31,394

329,919

Cash at bank

112,689

101,785

149,200

440,148

CREDITORS

Amounts falling due within one year

8

41,702

116,570

NET CURRENT ASSETS

107,498

323,578

TOTAL ASSETS LESS CURRENT
LIABILITIES

117,115

338,706

PROVISIONS FOR LIABILITIES

-

2,875

NET ASSETS

117,115

335,831

CAPITAL AND RESERVES

Called up share capital

50

Revaluation reserve

9

50

Retained earnings

9

117,015

335,731

SHAREHOLDERS' FUNDS

117,115

335,831

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

S Lavis - Director

S Thompson - Director

1.	STATUTORY INFORMATION

Kingswood Construction Limited 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.

Sale of Goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.This is usually at the point that the customer has signed for the delivery of the goods.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

4% on cost

Plant and machinery etc

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

100,000

AMORTISATION

At 1 May 2025

and 30 April 2026

100,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 May 2025

19,345

68,887

88,232

Additions

-

1,350

Disposals

-

(1,380

)

(1,380

)

At 30 April 2026

19,345

68,857

88,202

DEPRECIATION

At 1 May 2025

19,345

53,759

73,104

Charge for year

-

6,451

Eliminated on disposal

-

(970

)

(970

)

At 30 April 2026

19,345

59,240

78,585

NET BOOK VALUE

At 30 April 2026

-

9,617

At 30 April 2025

-

15,128

6.

STOCKS

30.4.26

30.4.25

£

Stocks

5,117

8,444

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

22,527

45,182

Other debtors

8,867

284,737

31,394

329,919

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade creditors

33,028

55,274

Taxation and social security

1,741

12,943

Other creditors

6,933

48,353

41,702

116,570

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 May 2025

335,731

50

335,781

Deficit for the year

(163,256

)

(163,256

)

Dividends

(55,460

)

(55,460

)

At 30 April 2026

117,015

50

117,065