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REGISTERED NUMBER: 08131422 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Keogh Caisley Limited

Keogh Caisley Limited (Registered number: 08131422)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Keogh Caisley Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: A G Caisley
N C Aitken
C A Main





REGISTERED OFFICE: 11 Lime Hill Road
Tunbridge Wells
Kent
TN1 1LJ





REGISTERED NUMBER: 08131422 (England and Wales)





ACCOUNTANTS: Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

Keogh Caisley Limited (Registered number: 08131422)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 18,871 19,786
18,871 19,786

CURRENT ASSETS
Debtors 6 335,299 175,810
Cash at bank and in hand 303,849 274,113
639,148 449,923
CREDITORS
Amounts falling due within one year 7 161,367 125,295
NET CURRENT ASSETS 477,781 324,628
TOTAL ASSETS LESS CURRENT
LIABILITIES

496,652

344,414

PROVISIONS FOR LIABILITIES 4,005 3,070
NET ASSETS 492,647 341,344

CAPITAL & RESERVES
Called up share capital 8 1 1
Retained earnings 492,646 341,343
SHAREHOLDERS' FUNDS 492,647 341,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2023 and were signed on its behalf by:




A G Caisley - Director


Keogh Caisley Limited (Registered number: 08131422)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Keogh Caisley 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; which is recognised when the invoice are raised.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five 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.
Library - not provided
Fixtures & fittings - 25% on reducing balance
Office equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Keogh Caisley Limited (Registered number: 08131422)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 760,000
AMORTISATION
At 1 June 2022
and 31 May 2023 760,000
NET BOOK VALUE
At 31 May 2023 -
At 31 May 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures Office
Library & fittings equipment Totals
£    £    £    £   
COST
At 1 June 2022 10,000 4,567 37,904 52,471
Additions - - 2,765 2,765
Disposals - - (4,015 ) (4,015 )
At 31 May 2023 10,000 4,567 36,654 51,221
DEPRECIATION
At 1 June 2022 - 4,116 28,569 32,685
Charge for year - 112 3,033 3,145
Eliminated on disposal - - (3,480 ) (3,480 )
At 31 May 2023 - 4,228 28,122 32,350
NET BOOK VALUE
At 31 May 2023 10,000 339 8,532 18,871
At 31 May 2022 10,000 451 9,335 19,786

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 220,915 79,994
Amounts to be billed to client 57,890 52,985
Other debtors 2,400 2,400
Prepayments & accrued income 54,094 40,431
335,299 175,810

Keogh Caisley Limited (Registered number: 08131422)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 14,582 13,638
Corporation tax 81,850 57,224
Social security & other taxes 51,761 39,072
Other creditors 2,158 2,050
Directors' current accounts 62 4,773
Accruals & deferred income 10,954 8,538
161,367 125,295

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

9. RELATED PARTY DISCLOSURES

During the year the company made payments to and on behalf of a pension SIPP, which belongs to a director, as follows:

Rental payments £30,435 (2022: £25,700).

Professional fees £1,500 (2022: £Nil)

10. ULTIMATE CONTROLLING PARTY

The controlling party is A G Caisley.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Keogh Caisley Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Keogh Caisley Limited for the year ended 31 May 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Keogh Caisley Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Keogh Caisley Limited and state those matters that we have agreed to state to the Board of Directors of Keogh Caisley Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Keogh Caisley Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Keogh Caisley Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Keogh Caisley Limited. You consider that Keogh Caisley Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Keogh Caisley Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU


8 October 2023