Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-310truetrue2022-08-01falseNo description of principal activity0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05031707 2022-08-01 2023-07-31 05031707 2021-08-01 2022-07-31 05031707 2023-07-31 05031707 2022-07-31 05031707 c:Director1 2022-08-01 2023-07-31 05031707 c:Director4 2022-08-01 2023-07-31 05031707 d:CurrentFinancialInstruments 2023-07-31 05031707 d:CurrentFinancialInstruments 2022-07-31 05031707 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 05031707 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 05031707 d:ShareCapital 2023-07-31 05031707 d:ShareCapital 2022-07-31 05031707 d:RetainedEarningsAccumulatedLosses 2023-07-31 05031707 d:RetainedEarningsAccumulatedLosses 2022-07-31 05031707 c:FRS102 2022-08-01 2023-07-31 05031707 c:Audited 2022-08-01 2023-07-31 05031707 c:FullAccounts 2022-08-01 2023-07-31 05031707 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 05031707 c:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure
Company registration number: 05031707







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2023


KES ENTERPRISE LIMITED






































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KES ENTERPRISE LIMITED
REGISTERED NUMBER:05031707



STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
28,963
2,574

Cash at bank and in hand
  
244,762
117,698

  
273,725
120,272

Creditors: amounts falling due within one year
 5 
(245,359)
(104,657)

Net current assets
  
 
 
28,366
 
 
15,615

Total assets less current liabilities
  
28,366
15,615

  

Net assets
  
28,366
15,615


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
28,365
15,614

  
28,366
15,615


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




D A Rogers
J R Wright
Director
Director


Date: 22 March 2024
Date:22 March 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


KES ENTERPRISE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

KES Enterprise Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.    

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 the Finanical Reporting Standard applicable in theUK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors are confident that the company will receive support from its parent to ensure that sufficient funds are available to enable it to meet its liabilities as they fall due. Therefore, it is their opinion that the company will be a going concern basis for at least twelve months from the date of approval of these accounts and the accounts have been prepared on the going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.7

Gift aid

Gift aid payments are recognised when paid.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).
Page 2

 


KES ENTERPRISE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

4.


Debtors

2023
2022
£
£


Trade debtors
28,963
-

Other debtors
-
2,574

28,963
2,574



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
137,452
87,967

Other creditors
103,857
13,000

Accruals and deferred income
4,050
3,690

245,359
104,657



6.


Parent company

The company is a wholly owned subsidiary of Bridewell Royal Hospital, a UK registered charity. The address of their registered office is King Edward's School Witley, Petworth Road, Wormley, Godalming, Surrey, GU8 5SG.


7.


Auditor's information

The auditor's report on the financial statements for the year ended 31 July 2023 was unqualified.

The audit report was signed on 25 March 2024 by Janice Matthews FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 3