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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
Page
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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
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Kera Consultancy Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
99,342 
995 
Investment property
57,000 
57,000 
Investments
125,957 
- 
282,299 
57,995 
Current assets
Debtors
9,967 
8,100 
Cash at bank and in hand
11,205 
73,967 
21,172 
82,067 
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 
Capital and reserves
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
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Kera Consultancy Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 
Depreciation
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 
Net book value
At 31 August 2023
95,924 
3,418 
99,342 
At 31 August 2022
- 
995 
995 
5
Investment property
2023 
£ 
Fair value at 1 September 2022
57,000 
At 31 August 2023
57,000 
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Kera Consultancy Ltd Notes to the Accounts for the year ended 31 August 2023
6
Investments
Other investments 
£ 
Valuation at 1 September 2022
- 
Additions
125,957 
Valuation at 31 August 2023
125,957 
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
317 
- 
Trade debtors
- 
8,100 
317 
8,100 
Amounts falling due after more than one year
Other debtors
9,650 
- 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
15,511 
- 
Trade creditors
- 
600 
Taxes and social security
- 
26,965 
Deferred income
83,222 
- 
98,733 
27,565 
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
28,436 
- 
Loans from directors
- 
3,227 
28,436 
3,227 
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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