Company Registration No. 9612640 (England and Wales)
KPT Electrical Ltd
Unaudited accounts
for the year ended 31 March 2026
KPT Electrical Ltd
Unaudited accounts
Contents
KPT Electrical Ltd
Company Information
for the year ended 31 March 2026
Directors
Mr Kiril Tonev
Mrs Veneta Toneva
Secretary
Mrs Veneta Toneva
Company Number
9612640 (England and Wales)
Registered Office
19 GRAVENEY ROAD
MAIDSTONE
KENT
ME15 8QH
Accountants
Prody Books Ltd
The Old Library
St Faith's Street
Maidstone
Kent
ME14 1LH
KPT Electrical Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
7,643
8,770
Cash at bank and in hand
12,276
11,859
Creditors: amounts falling due within one year
(13,321)
(13,697)
Net current assets
30,488
27,190
Total assets less current liabilities
38,131
35,960
Creditors: amounts falling due after more than one year
-
(696)
Called up share capital
100
100
Profit and loss account
38,031
35,164
Shareholders' funds
38,131
35,264
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2026 and were signed on its behalf by
Mr Kiril Tonev
Director
Company Registration No. 9612640
KPT Electrical Ltd
Notes to the Accounts
for the year ended 31 March 2026
KPT Electrical Ltd is a private company, limited by shares, registered in England and Wales, registration number 9612640. The registered office is 19 GRAVENEY ROAD, MAIDSTONE, KENT, ME15 8QH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
KPT Electrical Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
-
7,736
4,950
12,686
Disposals
-
-
(1,717)
(1,717)
At 31 March 2026
732
7,736
4,039
12,507
At 1 April 2025
-
1,451
2,465
3,916
Charge for the year
68
1,571
564
2,203
On disposals
-
-
(1,255)
(1,255)
At 31 March 2026
68
3,022
1,774
4,864
At 31 March 2026
664
4,714
2,265
7,643
At 31 March 2025
-
6,285
2,485
8,770
Amounts falling due within one year
Accrued income and prepayments
753
-
Other debtors
20,223
18,706
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
696
4,161
Taxes and social security
12,118
8,928
Loans from directors
7
108
7
Creditors: amounts falling due after more than one year
2026
2025
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
KPT Electrical Ltd
Notes to the Accounts
for the year ended 31 March 2026
9
Transactions with related parties
Dividends totalling £44,500 (2025 - £37,600) were paid in the year in respect of shares held by company's directors.
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).