2022-06-012023-05-312023-05-31false08893908KILORAN ASSOCIATES LTD2023-10-1370229iso4217:GBPxbrli:pure088939082022-06-01088939082023-05-31088939082022-06-012023-05-31088939082021-06-01088939082022-05-31088939082021-06-012022-05-3108893908bus:SmallEntities2022-06-012023-05-3108893908bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3108893908bus:AbridgedAccounts2022-06-012023-05-3108893908bus:PrivateLimitedCompanyLtd2022-06-012023-05-3108893908core:WithinOneYear2023-05-3108893908core:AfterOneYear2023-05-3108893908core:WithinOneYear2022-05-3108893908core:AfterOneYear2022-05-3108893908core:ShareCapital2023-05-3108893908core:SharePremium2023-05-3108893908core:RevaluationReserve2023-05-3108893908core:OtherReservesSubtotal2023-05-3108893908core:RetainedEarningsAccumulatedLosses2023-05-3108893908core:ShareCapital2022-05-3108893908core:SharePremium2022-05-3108893908core:RevaluationReserve2022-05-3108893908core:OtherReservesSubtotal2022-05-3108893908core:RetainedEarningsAccumulatedLosses2022-05-3108893908core:LandBuildings2023-05-3108893908core:PlantMachinery2023-05-3108893908core:Vehicles2023-05-3108893908core:FurnitureFittings2023-05-3108893908core:OfficeEquipment2023-05-3108893908core:NetGoodwill2023-05-3108893908core:IntangibleAssetsOtherThanGoodwill2023-05-3108893908core:ListedExchangeTraded2023-05-3108893908core:UnlistedNon-exchangeTraded2023-05-3108893908core:LandBuildings2022-05-3108893908core:PlantMachinery2022-05-3108893908core:Vehicles2022-05-3108893908core:FurnitureFittings2022-05-3108893908core:OfficeEquipment2022-05-3108893908core:NetGoodwill2022-05-3108893908core:IntangibleAssetsOtherThanGoodwill2022-05-3108893908core:ListedExchangeTraded2022-05-3108893908core:UnlistedNon-exchangeTraded2022-05-3108893908core:LandBuildings2022-06-012023-05-3108893908core:PlantMachinery2022-06-012023-05-3108893908core:Vehicles2022-06-012023-05-3108893908core:FurnitureFittings2022-06-012023-05-3108893908core:OfficeEquipment2022-06-012023-05-3108893908core:NetGoodwill2022-06-012023-05-3108893908core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108893908core:ListedExchangeTraded2022-06-012023-05-3108893908core:UnlistedNon-exchangeTraded2022-06-012023-05-3108893908core:MoreThanFiveYears2022-06-012023-05-3108893908core:Non-currentFinancialInstruments2023-05-3108893908core:Non-currentFinancialInstruments2022-05-3108893908dpl:CostSales2022-06-012023-05-3108893908dpl:DistributionCosts2022-06-012023-05-3108893908dpl:AdministrativeExpenses2022-06-012023-05-3108893908core:LandBuildings2022-06-012023-05-3108893908core:PlantMachinery2022-06-012023-05-3108893908core:Vehicles2022-06-012023-05-3108893908core:FurnitureFittings2022-06-012023-05-3108893908core:OfficeEquipment2022-06-012023-05-3108893908core:NetGoodwill2022-06-012023-05-3108893908core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108893908dpl:GroupUndertakings2022-06-012023-05-3108893908dpl:ParticipatingInterests2022-06-012023-05-3108893908dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3108893908core:ListedExchangeTraded2022-06-012023-05-3108893908dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3108893908core:UnlistedNon-exchangeTraded2022-06-012023-05-3108893908dpl:CostSales2021-06-012022-05-3108893908dpl:DistributionCosts2021-06-012022-05-3108893908dpl:AdministrativeExpenses2021-06-012022-05-3108893908core:LandBuildings2021-06-012022-05-3108893908core:PlantMachinery2021-06-012022-05-3108893908core:Vehicles2021-06-012022-05-3108893908core:FurnitureFittings2021-06-012022-05-3108893908core:OfficeEquipment2021-06-012022-05-3108893908core:NetGoodwill2021-06-012022-05-3108893908core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3108893908dpl:GroupUndertakings2021-06-012022-05-3108893908dpl:ParticipatingInterests2021-06-012022-05-3108893908dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3108893908core:ListedExchangeTraded2021-06-012022-05-3108893908dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3108893908core:UnlistedNon-exchangeTraded2021-06-012022-05-3108893908core:NetGoodwill2023-05-3108893908core:IntangibleAssetsOtherThanGoodwill2023-05-3108893908core:LandBuildings2023-05-3108893908core:PlantMachinery2023-05-3108893908core:Vehicles2023-05-3108893908core:FurnitureFittings2023-05-3108893908core:OfficeEquipment2023-05-3108893908core:AfterOneYear2023-05-3108893908core:WithinOneYear2023-05-3108893908core:ListedExchangeTraded2023-05-3108893908core:UnlistedNon-exchangeTraded2023-05-3108893908core:ShareCapital2023-05-3108893908core:SharePremium2023-05-3108893908core:RevaluationReserve2023-05-3108893908core:OtherReservesSubtotal2023-05-3108893908core:RetainedEarningsAccumulatedLosses2023-05-3108893908core:NetGoodwill2022-05-3108893908core:IntangibleAssetsOtherThanGoodwill2022-05-3108893908core:LandBuildings2022-05-3108893908core:PlantMachinery2022-05-3108893908core:Vehicles2022-05-3108893908core:FurnitureFittings2022-05-3108893908core:OfficeEquipment2022-05-3108893908core:AfterOneYear2022-05-3108893908core:WithinOneYear2022-05-3108893908core:ListedExchangeTraded2022-05-3108893908core:UnlistedNon-exchangeTraded2022-05-3108893908core:ShareCapital2022-05-3108893908core:SharePremium2022-05-3108893908core:RevaluationReserve2022-05-3108893908core:OtherReservesSubtotal2022-05-3108893908core:RetainedEarningsAccumulatedLosses2022-05-3108893908core:NetGoodwill2021-06-0108893908core:IntangibleAssetsOtherThanGoodwill2021-06-0108893908core:LandBuildings2021-06-0108893908core:PlantMachinery2021-06-0108893908core:Vehicles2021-06-0108893908core:FurnitureFittings2021-06-0108893908core:OfficeEquipment2021-06-0108893908core:AfterOneYear2021-06-0108893908core:WithinOneYear2021-06-0108893908core:ListedExchangeTraded2021-06-0108893908core:UnlistedNon-exchangeTraded2021-06-0108893908core:ShareCapital2021-06-0108893908core:SharePremium2021-06-0108893908core:RevaluationReserve2021-06-0108893908core:OtherReservesSubtotal2021-06-0108893908core:RetainedEarningsAccumulatedLosses2021-06-0108893908core:AfterOneYear2022-06-012023-05-3108893908core:WithinOneYear2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3108893908core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3108893908core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3108893908core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3108893908core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3108893908core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3108893908core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3108893908core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3108893908core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3108893908core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3108893908core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3108893908core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3108893908bus:Director12022-06-012023-05-31

KILORAN ASSOCIATES LTD

Registered Number
08893908
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

KILORAN ASSOCIATES LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

SALTER, Guy Ridley

Registered Address

Third & Fourth Floor
42 South Molton Street
London
W1K 5RR

Registered Number

08893908 (England and Wales)
KILORAN ASSOCIATES LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets56,5158,773
6,5158,773
Current assets
Debtors14,66713,995
Current asset investments101,110-
Cash at bank and on hand39,698152,743
155,475166,738
Creditors amounts falling due within one year8(53,013)(76,896)
Net current assets (liabilities)102,46289,842
Total assets less current liabilities108,97798,615
Net assets108,97798,615
Capital and reserves
Called up share capital100100
Profit and loss account108,87798,515
Shareholders' funds108,97798,615
The financial statements were approved and authorised for issue by the Director on 13 October 2023, and are signed on its behalf by:
SALTER, Guy Ridley
Director
Registered Company No. 08893908
KILORAN ASSOCIATES LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
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.
Deferred tax policy
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. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 2213,152
Additions1,300
At 31 May 2314,452
Depreciation and impairment
At 01 June 224,379
Charge for year3,558
At 31 May 237,937
Net book value
At 31 May 236,515
At 31 May 228,773
6.Fixed asset investments
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables-390
Other debtors-271
Prepayments and accrued income14,66713,334
Total14,66713,995
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables12,31315,127
Taxation and social security4,9363,413
Other creditors32,84555,435
Accrued liabilities and deferred income2,9192,921
Total53,01376,896
Short term creditors are measured at transaction price (which is usually the invoice 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.