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REGISTERED NUMBER: 13348614 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

KEMBLE CEDAR BROOK SPV LIMITED

KEMBLE CEDAR BROOK SPV LIMITED (REGISTERED NUMBER: 13348614)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KEMBLE CEDAR BROOK SPV LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: P Mackenzie
Mrs N Kinnie





REGISTERED OFFICE: Stoneleigh Abbey Mews
Stoneleigh Abbey
Kenilworth
Warwickshire
CV8 2LF





REGISTERED NUMBER: 13348614 (England and Wales)





ACCOUNTANTS: Armstrongs
Chartered Accountants and Tax Advisers
1 & 2 Mercia Village Torwood Close
Westwood Business Park
Coventry
West Midlands
CV4 8HX

KEMBLE CEDAR BROOK SPV LIMITED (REGISTERED NUMBER: 13348614)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 4 5,887,516 2,288,499
Debtors 5 185 343,969
Cash at bank 25,511 -
5,913,212 2,632,468
CREDITORS
Amounts falling due within one year 6 6,169,184 2,636,062
NET CURRENT LIABILITIES (255,972 ) (3,594 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(255,972

)

(3,594

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (256,072 ) (3,694 )
(255,972 ) (3,594 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by:



P Mackenzie - Director


KEMBLE CEDAR BROOK SPV LIMITED (REGISTERED NUMBER: 13348614)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Kemble Cedar Brook SPV Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. STOCKS
2023 2022
£    £   
Work-in-progress 5,887,516 2,288,499

KEMBLE CEDAR BROOK SPV LIMITED (REGISTERED NUMBER: 13348614)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
VAT 185 343,969

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans (see note 7) 4,188,778 511,933
Trade creditors 26,163 23,203
Amounts owed to group undertakings 1,928,363 2,100,126
Other creditors 25,000 -
Accrued expenses 880 800
6,169,184 2,636,062

7. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Other loans 4,188,778 511,933

8. RELATED PARTY DISCLOSURES

Included in the group undertakings balance at the year end is the following loan due to related parties:

Kemble Cedar Brook Holdco SPV Ltd: £1,928,363 (2022: £2,100,126).. This is a company of which Mr P Mackenzie and Mrs N Kinnie are directors and where Kemble Cedar Brook Holdco SPV Ltd holds 100% of the shares of Kemble Cedar Brook SPV Limited.