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Registered number: 12230052
Kernow Asset Management Limited
Financial Statements
For The Year Ended 30 September 2023
Shaikh & Co Ltd
Registered Auditors and Chartered Certified Accountants
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12230052
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,762 4,202
3,762 4,202
CURRENT ASSETS
Debtors 5 246,049 162,633
Investments 6 5,000 5,000
Cash at bank and in hand 301,512 267,789
552,561 435,422
Creditors: Amounts Falling Due Within One Year 7 (37,718 ) (42,097 )
NET CURRENT ASSETS (LIABILITIES) 514,843 393,325
TOTAL ASSETS LESS CURRENT LIABILITIES 518,605 397,527
NET ASSETS 518,605 397,527
CAPITAL AND RESERVES
Called up share capital 8 94,667 87,706
Share premium account 1,221,936 728,897
Profit and Loss Account (797,998 ) (419,076 )
SHAREHOLDERS' FUNDS 518,605 397,527
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 Edward Hugo
Director
23/01/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kernow Asset Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12230052 . The registered office is 1st Floor Great Stable, Trelowarren, Helston,Cornwall, England, TR12 6AF.
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 represents net fees earned on managed funds. Credit is taken for fees in the period to which the fee relates.
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. 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 20% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 33.33% Straight Line Method
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating result.
2.5. Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

2.6. Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses
2.7. Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the fair value can otherwise be measured reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 2)
4 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 84 3,699 3,249 7,032
Additions - - 1,422 1,422
As at 30 September 2023 84 3,699 4,671 8,454
Depreciation
As at 1 October 2022 17 925 1,888 2,830
Provided during the period 13 694 1,155 1,862
As at 30 September 2023 30 1,619 3,043 4,692
Net Book Value
As at 30 September 2023 54 2,080 1,628 3,762
As at 1 October 2022 67 2,774 1,361 4,202
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 62,808 62,948
Shareholders Loan 19,881 -
Interactive Brokers Account 83,756 1,905
Other taxes receivable (s455 tax) 20,037 20,037
Net wages - 1,494
Directors' loan accounts 59,567 76,249
246,049 162,633
6. Current Asset Investments
2023 2022
£ £
Unlisted investments 5,000 5,000
5,000 5,000
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 7,039
Other taxes and social security 16,812 10,945
Net wages 2,187 -
Other taxes payable (s455 tax) - 5,513
Accruals and deferred income 18,719 18,600
37,718 42,097
Page 3
Page 4
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 94,667 87,706
9. Directors Advances, Credits and Guarantees
The opening balance was £76,248, Amount advanced during the period £111,866, Amount repaid £128,546, the closing balance at year-end £59,567.
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Edward Hugo (11,678 ) (60,933 ) 64,273 - 8,337
Mr Alyx Wood (64,570 ) (50,933 ) 64,273 - 51,230
The above loans are unsecured, interest free and repayable on demand.
10. Audit Information
The auditors report on the account of Kernow Asset Management Limited for the year ended 30 September 2023 was unqualified
The auditor's report was signed by David Shawcross FCA (Senior Statutory Auditor) for and on behalf of Anderson Barrowcliff LLP , Statutory Auditor
Anderson Barrowcliff LLP
3 Kingfisher Court
Bowesfield Park
Stockton-on-Tees
TS18 3EX
Page 4