Company Registration No. 11541096 (England and Wales)
Kera Consultancy Ltd
Unaudited accounts
for the year ended 31 August 2023
Kera Consultancy Ltd
Unaudited accounts
Contents
Kera Consultancy Ltd
Company Information
for the year ended 31 August 2023
Directors
Kathryn Cowan
David Cowan
Company Number
11541096 (England and Wales)
Registered Office
47 GREEN LANE
HORBURY
WAKEFIELD
WF4 5DY
UNITED KINGDOM
Accountants
Clear Accountancy Services (Yorkshire) Ltd
10 New Street
Ossett
West Yorkshire
WF5 8BH
Kera Consultancy Ltd
Statement of financial position
as at 31 August 2023
Tangible assets
99,342
995
Investment property
57,000
57,000
Cash at bank and in hand
11,205
73,967
Creditors: amounts falling due within one year
(98,733)
(27,565)
Net current (liabilities)/assets
(77,561)
54,502
Total assets less current liabilities
204,738
112,497
Creditors: amounts falling due after more than one year
(28,436)
(3,227)
Net assets
176,302
109,270
Called up share capital
100
100
Profit and loss account
176,202
109,170
Shareholders' funds
176,302
109,270
For the year ending 31 August 2023 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 July 2023 and were signed on its behalf by
Kathryn Cowan
Director
Company Registration No. 11541096
Kera Consultancy Ltd
Notes to the Accounts
for the year ended 31 August 2023
Kera Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 11541096. The registered office is 47 GREEN LANE, HORBURY, WAKEFIELD, WF4 5DY, UNITED KINGDOM.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10 years
Computer equipment
5 years
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2022
-
1,556
1,556
Additions
119,905
3,277
123,182
At 31 August 2023
119,905
4,833
124,738
At 1 September 2022
-
561
561
Charge for the year
23,981
854
24,835
At 31 August 2023
23,981
1,415
25,396
At 31 August 2023
95,924
3,418
99,342
At 31 August 2022
-
995
995
Fair value at 1 September 2022
57,000
Kera Consultancy Ltd
Notes to the Accounts
for the year ended 31 August 2023
6
Investments
Other investments
Valuation at 1 September 2022
-
Valuation at 31 August 2023
125,957
Amounts falling due within one year
Amounts falling due after more than one year
8
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
15,511
-
Taxes and social security
-
26,965
9
Creditors: amounts falling due after more than one year
2023
2022
Loans from directors
-
3,227
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).