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2021-11-30 07853189 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-01 2021-11-30 07853189 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 07853189 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-11-30 07853189 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 07853189 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2020-11-30 07853189 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-11-30 07853189 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-12-01 2021-11-30 07853189 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2020-11-30 07853189 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-11-30 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Registered number: 07853189
Kemkill Environmental Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2022
Halewood Accountancy Services Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07853189
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,100 9,000
Tangible Assets 5 10,539 14,052
18,639 23,052
CURRENT ASSETS
Debtors 6 54 -
Cash at bank and in hand 3,004 2,762
3,058 2,762
Creditors: Amounts Falling Due Within One Year 7 (38,792 ) (39,194 )
NET CURRENT ASSETS (LIABILITIES) (35,734 ) (36,432 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,095 ) (13,380 )
NET LIABILITIES (17,095 ) (13,380 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (17,097 ) (13,382 )
SHAREHOLDERS' FUNDS (17,095) (13,380)
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Lane
Director
31/08/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kemkill Environmental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07853189 . The registered office is 7 Peach Avenue, Selston, Nottinghamshire, NG16 6EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2021 18,000
As at 30 November 2022 18,000
Amortisation
As at 1 December 2021 9,000
Provided during the period 900
As at 30 November 2022 9,900
Net Book Value
As at 30 November 2022 8,100
As at 1 December 2021 9,000
Page 3
Page 4
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2021 47,325
As at 30 November 2022 47,325
Depreciation
As at 1 December 2021 33,273
Provided during the period 3,513
As at 30 November 2022 36,786
Net Book Value
As at 30 November 2022 10,539
As at 1 December 2021 14,052
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 54 -
54 -
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 7,366 9,290
VAT 1,439 1,766
Accruals and deferred income 349 750
Director's loan account 29,638 27,388
38,792 39,194
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 2 2
Page 4