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REGISTERED NUMBER: 08510332 (England and Wales)















EUAN KELLIE PROPERTY SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






EUAN KELLIE PROPERTY SOLUTIONS LIMITED (REGISTERED NUMBER: 08510332)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EUAN KELLIE PROPERTY SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: Mrs K J Kellie
E S Kellie





REGISTERED OFFICE: Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD





REGISTERED NUMBER: 08510332 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

EUAN KELLIE PROPERTY SOLUTIONS LIMITED (REGISTERED NUMBER: 08510332)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,089 2,611
Tangible assets 5 16,704 12,153
18,793 14,764

CURRENT ASSETS
Debtors 6 101,105 104,786
Cash at bank 511,835 357,995
612,940 462,781
CREDITORS
Amounts falling due within one year 7 182,635 109,739
NET CURRENT ASSETS 430,305 353,042
TOTAL ASSETS LESS CURRENT
LIABILITIES

449,098

367,806

PROVISIONS FOR LIABILITIES 3,174 2,309
NET ASSETS 445,924 365,497

CAPITAL AND RESERVES
Called up share capital 8 103 103
Retained earnings 445,821 365,394
445,924 365,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

EUAN KELLIE PROPERTY SOLUTIONS LIMITED (REGISTERED NUMBER: 08510332)

BALANCE SHEET - continued
31 JULY 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2023 and were signed on its behalf by:





E S Kellie - Director


EUAN KELLIE PROPERTY SOLUTIONS LIMITED (REGISTERED NUMBER: 08510332)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. STATUTORY INFORMATION

Euan Kellie Property Solutions 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.

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.

The financial statements are presented in Sterling (£).

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 15% on cost and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

EUAN KELLIE PROPERTY SOLUTIONS LIMITED (REGISTERED NUMBER: 08510332)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Website
development
£   
COST
At 1 August 2022
and 31 July 2023 5,100
AMORTISATION
At 1 August 2022 2,489
Amortisation for year 522
At 31 July 2023 3,011
NET BOOK VALUE
At 31 July 2023 2,089
At 31 July 2022 2,611

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 August 2022 5,454 7,226 22,917 35,597
Additions - 948 9,301 10,249
At 31 July 2023 5,454 8,174 32,218 45,846
DEPRECIATION
At 1 August 2022 2,489 3,545 17,410 23,444
Charge for year 818 616 4,264 5,698
At 31 July 2023 3,307 4,161 21,674 29,142
NET BOOK VALUE
At 31 July 2023 2,147 4,013 10,544 16,704
At 31 July 2022 2,965 3,681 5,507 12,153

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 77,533 90,122
Amounts recoverable on contract 3,000 2,308
Other debtors 20,572 12,356
101,105 104,786

EUAN KELLIE PROPERTY SOLUTIONS LIMITED (REGISTERED NUMBER: 08510332)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,144 5,639
Taxation and social security 103,720 74,511
Other creditors 77,771 29,589
182,635 109,739

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2019 2018
value: £ £
100 Ordinary £1 100 100
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
103 103

9. ULTIMATE CONTROLLING PARTY

There is no overall ultimate controlling party.