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Registered number: 13551275
Kenrick & Mileson Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13551275
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 589 884
Investment Properties 5 371,342 371,342
371,931 372,226
CURRENT ASSETS
Debtors 6 74 73
Cash at bank and in hand 1,098 3,462
1,172 3,535
Creditors: Amounts Falling Due Within One Year 7 (120,811 ) (118,119 )
NET CURRENT ASSETS (LIABILITIES) (119,639 ) (114,584 )
TOTAL ASSETS LESS CURRENT LIABILITIES 252,292 257,642
Creditors: Amounts Falling Due After More Than One Year 8 (266,399 ) (266,365 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (280 ) (168 )
NET LIABILITIES (14,387 ) (8,891 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (14,389 ) (8,893 )
SHAREHOLDERS' FUNDS (14,387) (8,891)
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Melanie Griffiths
Director
Mr Marcus Griffiths
Director
06/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kenrick & Mileson Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13551275 . The registered office is 1 The Piece, Churchdown, Gloucestershire, GL3 2EX.
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 recognised on an accruals basis and measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes rental receipts from the company's investment properties.
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 Straight Line - 25%
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 1,179
As at 31 August 2023 1,179
Depreciation
As at 1 September 2022 295
Provided during the period 295
As at 31 August 2023 590
Net Book Value
As at 31 August 2023 589
As at 1 September 2022 884
5. Investment Property
31 August 2023
£
Fair Value
As at 1 September 2022 and 31 August 2023 371,342
6. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Other debtors 74 73
74 73
7. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Other creditors 120,811 118,119
120,811 118,119
8. Creditors: Amounts Falling Due After More Than One Year
31 August 2023 31 August 2022
£ £
Bank loans 266,399 266,365
266,399 266,365
Page 4
Page 5
9. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5