Kendalmoor Ltd Filleted Accounts Cover
Kendalmoor Ltd
Company No. 08549698
Information for Filing with The Registrar
28 October 2022
Kendalmoor Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 28 October 2022.
Principal activities
The principal activity of the company during the year under review was letting and operating of leased real estate.
Director
The Director who served at any time during the year was as follows:
D. Shaw
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D. Shaw
Director
24 October 2023
Kendalmoor Ltd Balance Sheet Registrar
at
28 October 2022
Company No.
08549698
Notes
2022
2021
£
£
Fixed assets
Intangible assets
4
1,7323,463
Tangible assets
5
404,2251,075,509
405,9571,078,972
Current assets
Debtors
6
106,746417,614
Cash at bank and in hand
20,73094,677
127,476512,291
Creditors: Amount falling due within one year
7
(443,402)
(1,173,132)
Net current liabilities
(315,926)
(660,841)
Total assets less current liabilities
90,031418,131
Creditors: Amounts falling due after more than one year
8
(142,112)
(447,621)
Provisions for liabilities
Deferred taxation
(3,167)
(7,917)
Net liabilities
(55,248)
(37,407)
Capital and reserves
Called up share capital
11
Capital redemption reserve
9
11,60629,015
Profit and loss account
9
(66,855)
(66,423)
Total equity
(55,248)
(37,407)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 28 October 2022 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 24 October 2023
And signed on its behalf by:
D. Shaw
Director
24 October 2023
Kendalmoor Ltd Notes to the Accounts Registrar
for the year ended 28 October 2022
1
General information
Its registered number is: 08549698
Its registered office is:
43 Caldecote Gardens
Bushey
WD23 4GP
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover for provision of services is recognised when it is probable that an economic benefit will flow to
the entity and the revenue and costs can be reliably measured. For continuing services, revenue is
recognised when the stage of completion can be reliably measured using a percentage of completion
method.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
3
Employees
2022
2021
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Intangible fixed assets
Other
Total
£
£
Cost
At 29 October 2021
17,31117,311
At 28 October 2022
17,31117,311
Amortisation and impairment
At 29 October 2021
13,84813,848
Charge for the year
1,7311,731
At 28 October 2022
15,57915,579
Net book values
At 28 October 2022
1,7321,732
At 28 October 2021
3,4633,463
5
Tangible fixed assets
Land and buildings
Total
£
£
Cost or revaluation
At 29 October 2021
1,075,5091,075,509
Disposals
(671,284)
(671,284)
At 28 October 2022
404,225404,225
Depreciation
Net book values
At 28 October 2022
404,225404,225
At 28 October 2021
1,075,509
1,075,509
6
Debtors
2022
2021
£
£
Amounts owed by group undertakings
102,537413,515
Other debtors
4,2094,099
106,746417,614
7
Creditors:
amounts falling due within one year
2022
2021
£
£
Bank loans and overdrafts
5,1499,914
Amounts owed to group undertakings
436,816
430,638
Other creditors
-731,107
Accruals and deferred income
1,4371,473
443,4021,173,132
8
Creditors:
amounts falling due after more than one year
2022
2021
£
£
Bank loans and overdrafts
142,112447,621
142,112447,621
9
Reserves
Capital redemption reserve
Total other reserves
£
£
At 29 October 2020
35,979
35,979
Transfers
(6,964)
(6,964)
At 28 October 2021 and 29 October 2021
29,015
29,015
Transfers
(17,409)
(17,409)
At 28 October 2022
11,60611,606
Capital redemption reserve - records the nominal value of shares repurchased by the company.
Profit and loss account - includes all current and prior period retained profits and losses.
10
Advances and credits to directors
2022
2021
£
£
At 29 October 2021
731,107731,602
Amounts repaid in the period
731,107495
At 28 October 2022
-731,107
11
Related party disclosures
Transactions with related parties
The company has taken advantage of the exemption available according with Section 33 of FRS 102
"Related party disclosure" not to disclose transactions entered into between two or more members of a
group that are wholly owned.
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