Kris Construction and Property Maintenance Ltd

Registered number

10485695

Filleted Accounts

30 November 2025

Kris Construction and Property Maintenance Ltd
Registered number:		10485695
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets			-			-
Tangible assets	4		117,096			106,406
Investments			-			-
			117,096			106,406

Current assets
Stocks		-			-
Debtors	5	38,292			54,684
Investments held as current assets		-			-
Cash at bank and in hand		505,305			290,157
		543,597			344,841

Creditors: amounts falling due within one year	6	(104,066)			(88,018)

Net current assets			439,531			256,823

Total assets less current liabilities			556,627			363,229

Creditors: amounts falling due after more than one year	7		(35,555)			(57,505)

Provisions for liabilities			-			-


Net assets			521,072			305,724

Capital and reserves
Called up share capital			10			10
Share premium			-			-
Revaluation reserve
Profit and loss account			521,062			305,714

Shareholders' funds			521,072			305,724

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Krystian Danielski
Director
Approved by the board on 19 October 2026

Kris Construction and Property Maintenance Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery			25 % Reducing balance
	Fixtures, fittings, tools and equipment			25 % Reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Hire purchase contracts
	Assets held under hire purchase contracts, which transfer substantially all the risks and rewards of ownership to the company, are recognised as assets and liabilities at the lower of the fair value of the asset and the present value of the minimum payments. Payments are apportioned between the finance charge and the reduction of the outstanding liability using the effective interest rate method. The assets are depreciated in accordance with the company's policy for tangible fixed assets.

2	Prior period adjustment

	The comparative figures for the year ended 30 November 2024 have been restated to correct two errors identified during the year: (a) accumulated depreciation on tangible fixed assets had been understated in prior periods, so tangible fixed assets were overstated by £35,104 at 30 November 2024; and (b) obligations under hire purchase contracts had been included within bank loans and also shown separately, so creditors falling due after more than one year were overstated by £34,685 at 30 November 2024. There is no effect on the profit for the year ended 30 November 2024. The net effect of £419 has been adjusted against the profit and loss reserve at 1 December 2023.



3	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	-		43,354		137,868		181,222
	Additions	-		4,512		46,848		51,360
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 November 2025	-		47,866		184,716		232,582

	Depreciation
	At 1 December 2024	-		25,756		49,060		74,816
	Charge for the year	-		6,446		34,224		40,670
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 November 2025	-		32,202		83,284		115,486

	Net book value
	At 30 November 2025	-		15,664		101,432		117,096
	At 30 November 2024	-		17,598		88,808		106,406


5	Debtors					2025		2024
£							£

	Trade debtors					38,292		54,684
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Deferred tax asset					-		-
	Other debtors					-		-
						38,292		54,684

	Amounts due after more than one year included above					-		-


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					7,795		9,924
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Taxation and social security costs					96,271		78,094
	Other creditors					-		-
						104,066		88,018


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans					2,509		6,808
	Obligations under finance lease and hire purchase contracts					33,046		50,697
	Trade creditors					-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Other creditors					-		-
						35,555		57,505

8	Other information

	Kris Construction and Property Maintenance Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	53 Megan Road

	Southampton

	SO30 3FQ