REGISTERED NUMBER: 11344250 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

KM Carpentry Contractors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J McEvaddy

A Kirby

REGISTERED OFFICE:

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

REGISTERED NUMBER:

11344250 (England and Wales)

ACCOUNTANTS:

Willsons

Chartered Accountants

Carlton House

High Street

Higham Ferrers

Northamptonshire

NN10 8BW

FIXED ASSETS

Tangible assets

4

74,601

61,979

CURRENT ASSETS

Debtors

5

188,488

200,500

Cash at bank

424,238

354,058

612,726

554,558

CREDITORS

Amounts falling due within one year

6

92,479

59,566

NET CURRENT ASSETS

520,247

494,992

TOTAL ASSETS LESS CURRENT LIABILITIES

594,848

556,971

PROVISIONS FOR LIABILITIES

17,523

15,210

NET ASSETS

577,325

541,761

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

577,319

541,755

SHAREHOLDERS' FUNDS

577,325

541,761

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 22 October 2026 and were signed on its behalf by:

J McEvaddy - Director

1.	STATUTORY INFORMATION

KM Carpentry Contractors 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the total invoice value, excluding value added tax, of work done during the period.

When the outcome of work can be estimated reliably, turnover from the work done is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

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 and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

6,414

353

101,918

5,374

114,059

Additions

4,535

-

45,499

1,250

51,284

Disposals

-

-

(50,959

)

-

(50,959

)

At 31 March 2026

10,949

353

96,458

6,624

114,384

DEPRECIATION

At 1 April 2025

4,232

255

44,589

3,004

52,080

Charge for year

953

25

8,115

905

9,998

Eliminated on disposal

-

-

(22,295

)

-

(22,295

)

At 31 March 2026

5,185

280

30,409

3,909

39,783

NET BOOK VALUE

At 31 March 2026

5,764

73

66,049

2,715

74,601

At 31 March 2025

2,182

98

57,329

2,370

61,979

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

611

611

Amounts recoverable on

contracts

81,794

77,288

Other debtors

-

84

CIS Debtor

106,083

118,635

Directors' current accounts

-

34

VAT

-

3,848

188,488

200,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

3,891

5,867

Corporation Tax

72,164

44,062

Social security and other taxes

7,485

7,033

VAT

4,062

-

Net wages

606

578

Directors' current accounts

3,496

1,251

Accrued expenses

775

775

92,479

59,566

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

A Kirby

Balance outstanding at start of year

34

-

Amounts advanced

-

34

Amounts repaid

(34

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

34