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Registered number: 09154049
Kirk Estates Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Simpson Associates
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09154049
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 287 577
Investments 5 80 80
367 657
CURRENT ASSETS
Debtors 6 872 8,846
Cash at bank and in hand 1,652 3,049
2,524 11,895
Creditors: Amounts Falling Due Within One Year 7 (284,638 ) (272,616 )
NET CURRENT ASSETS (LIABILITIES) (282,114 ) (260,721 )
TOTAL ASSETS LESS CURRENT LIABILITIES (281,747 ) (260,064 )
NET LIABILITIES (281,747 ) (260,064 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (281,847 ) (260,164 )
SHAREHOLDERS' FUNDS (281,747) (260,064)
Page 1
Page 2
For the year ending 30 November 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 Grant Penfield
Director
03/04/2024
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
Kirk Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09154049 . The registered office is 18 Orange Street, Uppingham, Oakham, LE15 9SQ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Fixtures & Fittings 20% Straight Line
Computer Equipment 33.3% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 2,811 12,701 15,512
As at 30 November 2023 2,811 12,701 15,512
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 December 2022 2,234 12,701 14,935
Provided during the period 290 - 290
As at 30 November 2023 2,524 12,701 15,225
Net Book Value
As at 30 November 2023 287 - 287
As at 1 December 2022 577 - 577
5. Investments
Other
£
Cost
As at 1 December 2022 80
As at 30 November 2023 80
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 80
As at 1 December 2022 80
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 6,000
Other debtors 872 2,846
872 8,846
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,137 2,725
Other creditors 283,501 269,837
Taxation and social security - 54
284,638 272,616
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5