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dpl-frs:CostSales dpl-frs:Item5 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item5 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item5 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-04-01 2023-03-31 NI618252 dpl-frs:Item6 2022-04-01 2023-03-31 NI618252 dpl-frs:Item6 2022-03-31 NI618252 dpl-frs:Item6 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item6 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item6 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item6 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-04-01 2023-03-31 NI618252 dpl-frs:Item7 2022-04-01 2023-03-31 NI618252 dpl-frs:Item7 2022-03-31 NI618252 dpl-frs:Item7 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item7 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item7 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 NI618252 dpl-frs:Item8 2022-04-01 2023-03-31 NI618252 dpl-frs:Item8 2022-03-31 NI618252 dpl-frs:Item8 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 NI618252 dpl-frs:Item9 2022-04-01 2023-03-31 NI618252 dpl-frs:Item9 2022-03-31 NI618252 dpl-frs:Item9 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 NI618252 dpl-frs:Item10 2022-04-01 2023-03-31 NI618252 dpl-frs:Item10 2022-03-31 NI618252 dpl-frs:Item10 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 NI618252 dpl-frs:Item11 2022-04-01 2023-03-31 NI618252 dpl-frs:Item11 2022-03-31 NI618252 dpl-frs:Item11 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 NI618252 dpl-frs:Item12 2022-04-01 2023-03-31 NI618252 dpl-frs:Item12 2022-03-31 NI618252 dpl-frs:Item12 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 NI618252 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 NI618252 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 NI618252 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 NI618252 1 2022-04-01 2023-03-31 NI618252 frs-countries:NorthernIreland 2022-04-01 2023-03-31 NI618252 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 NI618252 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 NI618252 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 NI618252 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 NI618252 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-04-01 2022-03-31 NI618252 frs-core:AllSubsidiaries 2021-04-01 2022-03-31 NI618252 frs-core:KeyManagementPersonnel 2021-04-01 2022-03-31 NI618252 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-04-01 2022-03-31 NI618252 frs-core:OtherRelatedParties 2021-04-01 2022-03-31 NI618252 2021-03-31 NI618252 2022-03-31 NI618252 2021-04-01 2022-03-31 NI618252 frs-core:CurrentFinancialInstruments 2022-03-31 NI618252 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 NI618252 frs-core:Non-currentFinancialInstruments 2022-03-31 NI618252 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 NI618252 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 NI618252 frs-core:CurrentFinancialInstruments 2022-03-31 NI618252 frs-core:AfterOneYear 2021-04-01 2022-03-31 NI618252 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 NI618252 frs-core:BetweenOneFiveYears 2022-03-31 NI618252 frs-core:ComputerEquipment 2022-03-31 NI618252 frs-core:ComputerEquipment 2021-04-01 2022-03-31 NI618252 frs-core:ComputerEquipment 2021-03-31 NI618252 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 NI618252 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 NI618252 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 NI618252 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 NI618252 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 NI618252 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 NI618252 frs-core:FurnitureFittings 2022-03-31 NI618252 frs-core:FurnitureFittings 2021-04-01 2022-03-31 NI618252 frs-core:FurnitureFittings 2021-03-31 NI618252 frs-core:NetGoodwill 2022-03-31 NI618252 frs-core:NetGoodwill 2021-04-01 2022-03-31 NI618252 frs-core:NetGoodwill 2021-03-31 NI618252 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 NI618252 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 NI618252 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 NI618252 frs-core:LandBuildings 2022-03-31 NI618252 frs-core:LandBuildings 2021-04-01 2022-03-31 NI618252 frs-core:LandBuildings 2021-03-31 NI618252 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 NI618252 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 NI618252 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 NI618252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 NI618252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 NI618252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 NI618252 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 NI618252 frs-core:MoreThanFiveYears 2022-03-31 NI618252 frs-core:MotorVehicles 2022-03-31 NI618252 frs-core:MotorVehicles 2021-04-01 2022-03-31 NI618252 frs-core:MotorVehicles 2021-03-31 NI618252 frs-core:OtherResidualIntangibleAssets 2022-03-31 NI618252 frs-core:OtherResidualIntangibleAssets 2021-04-01 2022-03-31 NI618252 frs-core:OtherResidualIntangibleAssets 2021-03-31 NI618252 frs-core:PlantMachinery 2022-03-31 NI618252 frs-core:PlantMachinery 2021-04-01 2022-03-31 NI618252 frs-core:PlantMachinery 2021-03-31 NI618252 frs-core:Secured 2022-03-31 NI618252 frs-core:Unsecured 2022-03-31 NI618252 frs-core:WithinOneYear 2021-04-01 2022-03-31 NI618252 frs-core:WithinOneYear 2022-03-31 NI618252 frs-core:CapitalRedemptionReserve 2021-04-01 2022-03-31 NI618252 frs-core:CapitalRedemptionReserve 2021-03-31 NI618252 frs-core:CapitalRedemptionReserve 2022-03-31 NI618252 frs-core:OtherReservesSubtotal 2021-04-01 2022-03-31 NI618252 frs-core:OtherReservesSubtotal 2021-03-31 NI618252 frs-core:OtherReservesSubtotal 2022-03-31 NI618252 frs-core:RevaluationReserve 2021-04-01 2022-03-31 NI618252 frs-core:RevaluationReserve 2021-03-31 NI618252 frs-core:RevaluationReserve 2022-03-31 NI618252 frs-core:SharePremium 2021-04-01 2022-03-31 NI618252 frs-core:SharePremium 2021-03-31 NI618252 frs-core:SharePremium 2022-03-31 NI618252 frs-core:ShareCapital 2021-04-01 2022-03-31 NI618252 frs-core:ShareCapital 2021-03-31 NI618252 frs-core:ShareCapital 2022-03-31 NI618252 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 NI618252 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 NI618252 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 NI618252 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 NI618252 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 NI618252 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 NI618252 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 NI618252 frs-countries:Europe 2021-04-01 2022-03-31 NI618252 frs-countries:NorthAmerica 2021-04-01 2022-03-31 NI618252 frs-countries:SouthAmerica 2021-04-01 2022-03-31 NI618252 frs-countries:Asia 2021-04-01 2022-03-31 NI618252 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 NI618252 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 NI618252 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 NI618252 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 NI618252 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 NI618252 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 NI618252 frs-bus:FullAccounts 2021-04-01 2022-03-31 NI618252 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 NI618252 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 NI618252 frs-bus:FRS102 2021-04-01 2022-03-31 NI618252 frs-bus:MediumEntities 2021-04-01 2022-03-31 NI618252 frs-bus:SmallEntities 2021-04-01 2022-03-31 NI618252 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 NI618252 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 NI618252 frs-bus:Audited 2021-04-01 2022-03-31 NI618252 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 NI618252 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 NI618252 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI618252 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI618252 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI618252 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 NI618252 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI618252 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI618252 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 NI618252 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 NI618252 frs-bus:OrdinaryShareClass1 2021-03-31 NI618252 frs-bus:OrdinaryShareClass1 2022-03-31 NI618252 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 NI618252 frs-bus:OrdinaryShareClass2 2021-03-31 NI618252 frs-bus:OrdinaryShareClass2 2022-03-31 NI618252 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 NI618252 frs-bus:OrdinaryShareClass3 2021-03-31 NI618252 frs-bus:OrdinaryShareClass3 2022-03-31 NI618252 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 NI618252 frs-bus:OrdinaryShareClass4 2021-03-31 NI618252 frs-bus:OrdinaryShareClass4 2022-03-31 NI618252 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 NI618252 frs-bus:OrdinaryShareClass5 2021-03-31 NI618252 frs-bus:OrdinaryShareClass5 2022-03-31 NI618252 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 NI618252 frs-bus:PreferenceShareClass1 2021-03-31 NI618252 frs-bus:PreferenceShareClass1 2022-03-31 NI618252 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 NI618252 frs-bus:PreferenceShareClass2 2021-03-31 NI618252 frs-bus:PreferenceShareClass2 2022-03-31 NI618252 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 NI618252 frs-bus:PreferenceShareClass3 2021-03-31 NI618252 frs-bus:PreferenceShareClass3 2022-03-31 NI618252 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 NI618252 frs-bus:PreferenceShareClass4 2021-03-31 NI618252 frs-bus:PreferenceShareClass4 2022-03-31 NI618252 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 NI618252 frs-bus:PreferenceShareClass5 2021-03-31 NI618252 frs-bus:PreferenceShareClass5 2022-03-31 NI618252 1 2021-04-01 2022-03-31 NI618252 1 2022-03-31 NI618252 1 2021-04-01 2022-03-31 NI618252 frs-core:LeasedAssets 2021-04-01 2022-03-31 NI618252 frs-core:OwnedAssets 2021-04-01 2022-03-31 NI618252 frs-core:CurrencyRisk 2021-04-01 2022-03-31 NI618252 frs-core:MarketRisk 2021-04-01 2022-03-31 NI618252 frs-core:InterestRateRisk 2021-04-01 2022-03-31 NI618252 frs-core:DeferredTaxation 2021-04-01 2022-03-31 NI618252 frs-core:DeferredTaxation 2021-03-31 NI618252 frs-core:DeferredTaxation 2022-03-31 NI618252 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI618252 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 NI618252 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 NI618252 frs-core:ProvisionsDeferredTax 2022-03-31 NI618252 frs-core:OtherDeferredTax 2022-03-31 NI618252 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 NI618252 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 NI618252 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 NI618252 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 NI618252 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 NI618252 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 NI618252 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI618252 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 NI618252 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 NI618252 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI618252 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 NI618252 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 NI618252 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 NI618252 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 NI618252 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 NI618252 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 NI618252 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 NI618252 frs-core:TaxCreditsDeferredTax 2022-03-31 NI618252 frs-core:CostValuation 2021-03-31 NI618252 frs-core:AdditionsToInvestments 2022-03-31 NI618252 frs-core:DisposalsRepaymentsInvestments 2022-03-31 NI618252 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 NI618252 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 NI618252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 NI618252 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 NI618252 frs-core:CostValuation 2022-03-31 NI618252 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 NI618252 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 NI618252 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI618252 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 NI618252 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 NI618252 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 NI618252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI618252 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 NI618252 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 NI618252 frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:ListedExchangeTraded 2021-03-31 NI618252 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 NI618252 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 NI618252 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 NI618252 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: NI618252
D Kennedy & Co (UK) Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2023
McMullan & Co
Chartered Management Accountants
5C High Street
Ballymoney
Antrim
BT53 6AH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI618252
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 51,000 119,000
Tangible Assets 5 652,848 665,813
Investments 6 300 300
704,148 785,113
CURRENT ASSETS
Stocks 7 150,000 91,200
Debtors 8 562,603 142,272
Cash at bank and in hand 2,298,424 2,115,254
3,011,027 2,348,726
Creditors: Amounts Falling Due Within One Year 9 (295,153 ) (296,036 )
NET CURRENT ASSETS (LIABILITIES) 2,715,874 2,052,690
TOTAL ASSETS LESS CURRENT LIABILITIES 3,420,022 2,837,803
Creditors: Amounts Falling Due After More Than One Year 10 (276 ) (182 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,657 ) (67,484 )
NET ASSETS 3,350,089 2,770,137
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 3,350,088 2,770,136
SHAREHOLDERS' FUNDS 3,350,089 2,770,137
Page 1
Page 2
For the year ending 31 March 2023 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 David Kennedy
Director
22/12/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D Kennedy & Co (UK) Ltd. is a private company, limited by shares, incorporated in Northern Ireland, registered number NI618252 . The registered office is 43 Ballylesson Road, Ballymena, Antrim, BT42 3HW.
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. Significant judgements and estimations
In the application of the company's accounting policies, the Director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and furure periods.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. 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 ten years.
2.5. 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 10% reducing balance basis
Motor Vehicles 25% reducing balance basis
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.8. Fixed Asset Investments
Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was 29 (2022: 29)
29 29
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 680,000
As at 31 March 2023 680,000
Amortisation
As at 1 April 2022 561,000
Provided during the period 68,000
As at 31 March 2023 629,000
Net Book Value
As at 31 March 2023 51,000
As at 1 April 2022 119,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2022 1,279,259 19,770 1,299,029
Additions 62,868 - 62,868
As at 31 March 2023 1,342,127 19,770 1,361,897
Depreciation
As at 1 April 2022 633,216 - 633,216
Provided during the period 70,891 4,942 75,833
As at 31 March 2023 704,107 4,942 709,049
Net Book Value
As at 31 March 2023 638,020 14,828 652,848
As at 1 April 2022 646,043 19,770 665,813
Page 4
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6. Investments
Unlisted
£
Cost
As at 1 April 2022 300
As at 31 March 2023 300
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 300
As at 1 April 2022 300
Investmentments represent shares held in Subsidiary Companies
7. Stocks
2023 2022
£ £
Materials 150,000 91,200
150,000 91,200
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 158,323 119,172
Prepayments and accrued income - 23,100
Other debtors 404,280 -
562,603 142,272
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 127,285 160,563
Corporation tax 145,861 104,445
Other taxes and social security 21,707 30,728
Amounts owed to subsidiaries 300 300
295,153 296,036
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 276 182
276 182
Page 5
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11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 6