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2023-09-30 10380907 dpl-frs:DistributionCosts dpl-frs:Item7 2022-10-01 2023-09-30 10380907 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-10-01 2023-09-30 10380907 dpl-frs:Item8 2022-10-01 2023-09-30 10380907 dpl-frs:Item8 2022-09-30 10380907 dpl-frs:Item8 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item8 2022-10-01 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 10380907 dpl-frs:CostSales dpl-frs:Item8 2023-09-30 10380907 dpl-frs:DistributionCosts dpl-frs:Item8 2022-10-01 2023-09-30 10380907 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-10-01 2023-09-30 10380907 dpl-frs:Item9 2022-10-01 2023-09-30 10380907 dpl-frs:Item9 2022-09-30 10380907 dpl-frs:Item9 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item9 2022-10-01 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 10380907 dpl-frs:CostSales dpl-frs:Item9 2023-09-30 10380907 dpl-frs:DistributionCosts dpl-frs:Item9 2022-10-01 2023-09-30 10380907 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-10-01 2023-09-30 10380907 dpl-frs:Item10 2022-10-01 2023-09-30 10380907 dpl-frs:Item10 2022-09-30 10380907 dpl-frs:Item10 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 10380907 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 10380907 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 10380907 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 10380907 dpl-frs:Item11 2022-10-01 2023-09-30 10380907 dpl-frs:Item11 2022-09-30 10380907 dpl-frs:Item11 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 10380907 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 10380907 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 10380907 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 10380907 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 10380907 dpl-frs:Item12 2022-10-01 2023-09-30 10380907 dpl-frs:Item12 2022-09-30 10380907 dpl-frs:Item12 2023-09-30 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frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-10-01 2022-09-30 10380907 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 10380907 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-09-30 10380907 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-10-01 2022-09-30 10380907 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-09-30 10380907 frs-core:FurnitureFittings 2022-09-30 10380907 frs-core:FurnitureFittings 2021-10-01 2022-09-30 10380907 frs-core:FurnitureFittings 2021-09-30 10380907 frs-core:NetGoodwill 2022-09-30 10380907 frs-core:NetGoodwill 2021-10-01 2022-09-30 10380907 frs-core:NetGoodwill 2021-09-30 10380907 frs-core:InvestmentPropertyIncludedWithinPPE 2022-09-30 10380907 frs-core:InvestmentPropertyIncludedWithinPPE 2021-10-01 2022-09-30 10380907 frs-core:InvestmentPropertyIncludedWithinPPE 2021-09-30 10380907 frs-core:LandBuildings 2022-09-30 10380907 frs-core:LandBuildings 2021-10-01 2022-09-30 10380907 frs-core:LandBuildings 2021-09-30 10380907 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-30 10380907 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-10-01 2022-09-30 10380907 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-09-30 10380907 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-30 10380907 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-10-01 2022-09-30 10380907 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-09-30 10380907 frs-core:MoreThanFiveYears 2021-10-01 2022-09-30 10380907 frs-core:MoreThanFiveYears 2022-09-30 10380907 frs-core:MotorVehicles 2022-09-30 10380907 frs-core:MotorVehicles 2021-10-01 2022-09-30 10380907 frs-core:MotorVehicles 2021-09-30 10380907 frs-core:OtherResidualIntangibleAssets 2022-09-30 10380907 frs-core:OtherResidualIntangibleAssets 2021-10-01 2022-09-30 10380907 frs-core:OtherResidualIntangibleAssets 2021-09-30 10380907 frs-core:PlantMachinery 2022-09-30 10380907 frs-core:PlantMachinery 2021-10-01 2022-09-30 10380907 frs-core:PlantMachinery 2021-09-30 10380907 frs-core:Secured 2022-09-30 10380907 frs-core:Unsecured 2022-09-30 10380907 frs-core:WithinOneYear 2021-10-01 2022-09-30 10380907 frs-core:WithinOneYear 2022-09-30 10380907 frs-core:CapitalRedemptionReserve 2021-10-01 2022-09-30 10380907 frs-core:CapitalRedemptionReserve 2021-09-30 10380907 frs-core:CapitalRedemptionReserve 2022-09-30 10380907 frs-core:OtherReservesSubtotal 2021-10-01 2022-09-30 10380907 frs-core:OtherReservesSubtotal 2021-09-30 10380907 frs-core:OtherReservesSubtotal 2022-09-30 10380907 frs-core:RevaluationReserve 2021-10-01 2022-09-30 10380907 frs-core:RevaluationReserve 2021-09-30 10380907 frs-core:RevaluationReserve 2022-09-30 10380907 frs-core:SharePremium 2021-10-01 2022-09-30 10380907 frs-core:SharePremium 2021-09-30 10380907 frs-core:SharePremium 2022-09-30 10380907 frs-core:ShareCapital 2021-10-01 2022-09-30 10380907 frs-core:ShareCapital 2021-09-30 10380907 frs-core:ShareCapital 2022-09-30 10380907 frs-core:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 10380907 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-09-30 10380907 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10380907 frs-core:RetainedEarningsAccumulatedLosses 2021-09-30 10380907 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 10380907 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-09-30 10380907 frs-countries:UnitedKingdom 2021-10-01 2022-09-30 10380907 frs-countries:Europe 2021-10-01 2022-09-30 10380907 frs-countries:NorthAmerica 2021-10-01 2022-09-30 10380907 frs-countries:SouthAmerica 2021-10-01 2022-09-30 10380907 frs-countries:Asia 2021-10-01 2022-09-30 10380907 frs-countries:RestWorldOutsideUK 2021-10-01 2022-09-30 10380907 frs-bus:HighestPaidDirector 2021-10-01 2022-09-30 10380907 frs-bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 10380907 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10380907 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10380907 frs-bus:SmallCompaniesRegimeForAccounts 2021-10-01 2022-09-30 10380907 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10380907 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10380907 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-10-01 2022-09-30 10380907 frs-bus:OrdinaryShareClass1 2021-10-01 2022-09-30 10380907 frs-bus:OrdinaryShareClass1 2021-09-30 10380907 frs-bus:OrdinaryShareClass1 2022-09-30 10380907 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 10380907 frs-bus:OrdinaryShareClass2 2021-09-30 10380907 frs-bus:OrdinaryShareClass2 2022-09-30 10380907 frs-bus:OrdinaryShareClass3 2021-10-01 2022-09-30 10380907 frs-bus:OrdinaryShareClass3 2021-09-30 10380907 frs-bus:OrdinaryShareClass3 2022-09-30 10380907 frs-bus:OrdinaryShareClass4 2021-10-01 2022-09-30 10380907 frs-bus:OrdinaryShareClass4 2021-09-30 10380907 frs-bus:OrdinaryShareClass4 2022-09-30 10380907 frs-bus:OrdinaryShareClass5 2021-10-01 2022-09-30 10380907 frs-bus:OrdinaryShareClass5 2021-09-30 10380907 frs-bus:OrdinaryShareClass5 2022-09-30 10380907 frs-bus:PreferenceShareClass1 2021-10-01 2022-09-30 10380907 frs-bus:PreferenceShareClass1 2021-09-30 10380907 frs-bus:PreferenceShareClass1 2022-09-30 10380907 frs-bus:PreferenceShareClass2 2021-10-01 2022-09-30 10380907 frs-bus:PreferenceShareClass2 2021-09-30 10380907 frs-bus:PreferenceShareClass2 2022-09-30 10380907 frs-bus:PreferenceShareClass3 2021-10-01 2022-09-30 10380907 frs-bus:PreferenceShareClass3 2021-09-30 10380907 frs-bus:PreferenceShareClass3 2022-09-30 10380907 frs-bus:PreferenceShareClass4 2021-10-01 2022-09-30 10380907 frs-bus:PreferenceShareClass4 2021-09-30 10380907 frs-bus:PreferenceShareClass4 2022-09-30 10380907 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 10380907 frs-bus:PreferenceShareClass5 2021-09-30 10380907 frs-bus:PreferenceShareClass5 2022-09-30 10380907 1 2021-10-01 2022-09-30 10380907 1 2022-09-30 10380907 1 2021-10-01 2022-09-30 10380907 frs-core:LeasedAssets 2021-10-01 2022-09-30 10380907 frs-core:OwnedAssets 2021-10-01 2022-09-30 10380907 frs-core:CurrencyRisk 2021-10-01 2022-09-30 10380907 frs-core:MarketRisk 2021-10-01 2022-09-30 10380907 frs-core:InterestRateRisk 2021-10-01 2022-09-30 10380907 frs-core:DeferredTaxation 2021-10-01 2022-09-30 10380907 frs-core:DeferredTaxation 2021-09-30 10380907 frs-core:DeferredTaxation 2022-09-30 10380907 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 10380907 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 10380907 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 10380907 frs-core:ProvisionsDeferredTax 2022-09-30 10380907 frs-core:OtherDeferredTax 2022-09-30 10380907 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 10380907 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 10380907 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-09-30 10380907 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-01 2022-09-30 10380907 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-09-30 10380907 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-09-30 10380907 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10380907 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-09-30 10380907 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-09-30 10380907 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-01 2022-09-30 10380907 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-09-30 10380907 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 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10380907 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-09-30 10380907 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10380907 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-09-30 10380907 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-09-30 10380907 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-09-30 10380907 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10380907 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-09-30 10380907 frs-core:ProvisionsForImpairmentInvestments 2022-09-30 10380907 frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:ListedExchangeTraded 2021-09-30 10380907 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-09-30 10380907 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-09-30 10380907 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 10380907 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 10380907
KES Operations Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10380907
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 868 1,022
868 1,022
CURRENT ASSETS
Debtors 5 7,087 7,098
Cash at bank and in hand 2,685 24
9,772 7,122
Creditors: Amounts Falling Due Within One Year 6 (9,977 ) (7,236 )
NET CURRENT ASSETS (LIABILITIES) (205 ) (114 )
TOTAL ASSETS LESS CURRENT LIABILITIES 663 908
PROVISIONS FOR LIABILITIES
Deferred Taxation (165 ) (194 )
NET ASSETS 498 714
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 398 614
SHAREHOLDERS' FUNDS 498 714
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For the year ending 30 September 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 her 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
Miss Katie Silcox
Director
15/02/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
KES Operations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10380907 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Computer Equipment 15% on reducing balance
2.4. 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 years 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2022 2,377
As at 30 September 2023 2,377
Depreciation
As at 1 October 2022 1,355
Provided during the period 154
As at 30 September 2023 1,509
Net Book Value
As at 30 September 2023 868
As at 1 October 2022 1,022
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 10 -
Other debtors 170 -
VAT - 16
Director's loan account 6,907 7,082
7,087 7,098
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 850 850
Bank loans and overdrafts 44 -
Corporation tax 3,446 6,386
VAT 5,637 -
9,977 7,236
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Ms Katie Silcox totalling £6,907 (2022 - £7,082 Debtor), no interest is to be charged.
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