Abbreviated Company Accounts - K.P.D. LIMITED

NI032479 K.P.D. LIMITED 2015-06-30 false 2014-07-01 2015-06-30 true NI032479 2014-07-01 2015-06-30 NI032479 2015-06-30 NI032479 2014-06-30 NI032479 uk-gaap-cd-bus:Director1 2014-07-01 2015-06-30 NI032479 uk-gaap-cd-bus:Director2 2014-07-01 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-07-01 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2015-06-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-06-30 uk-gaap-cd-bus:PreferenceShareClass1 2014-07-01 2015-06-30 uk-gaap-cd-bus:PreferenceShareClass1 2015-06-30 uk-gaap-cd-bus:PreferenceShareClass1 2014-06-30 iso4217:GBP shares

Registered Number NI032479

K.P.D. LIMITED

Abbreviated Accounts

30 June 2015

K.P.D. LIMITED Registered Number NI032479

Abbreviated Balance Sheet as at 30 June 2015

	Notes	2015	2014
		£	£
Fixed assets
Investments	2	445,844	445,844
		445,844	445,844
Current assets
Debtors		-	232,163
Cash at bank and in hand		2,582	1,853
		2,582	234,016
Creditors: amounts falling due within one year		(29,097)	(24,462)
Net current assets (liabilities)		(26,515)	209,554
Total assets less current liabilities		419,329	655,398
Total net assets (liabilities)		419,329	655,398
Capital and reserves
Called up share capital	3	22	22
Profit and loss account		419,307	655,376
Shareholders' funds		419,329	655,398

For the year ending 30 June 2015 the company was entitled to exemption 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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 25 March 2016

And signed on their behalf by:
Mr T Starrett, Director

K.P.D. LIMITED Registered Number NI032479

Notes to the Abbreviated Accounts for the period ended 30 June 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

2Fixed assets Investments
In accordance with SSAP19 “Accounting for Investment Properties” no depreciation has been charged in the profit and loss account for Investment Properties. This treatment represents a departure from the Companies Act 2006, which prescribes that to show a true and fair view provision for depreciation should be charged. The Investment Properties would under Companies Legislation be depreciated at a rate of 4% straight line. However the directors consider that reducing the value of property would not show a true and fair view of the balance sheet for the financial year.

3Called Up Share Capital
Allotted, called up and fully paid:

	2015 £	2014 £
1 Ordinary share of £2 each	2	2
1 Preference shares of £20 each	20	20