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Registered number: 07278067
Kathryn Charles Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07278067
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 517,632 417,610
517,632 417,610
CURRENT ASSETS
Debtors 5 353 260
Cash at bank and in hand 9,551 9,039
9,904 9,299
Creditors: Amounts Falling Due Within One Year 6 (457,397 ) (365,949 )
NET CURRENT ASSETS (LIABILITIES) (447,493 ) (356,650 )
TOTAL ASSETS LESS CURRENT LIABILITIES 70,139 60,960
Creditors: Amounts Falling Due After More Than One Year 7 (51,672 ) (52,935 )
NET ASSETS 18,467 8,025
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 18,367 7,925
SHAREHOLDERS' FUNDS 18,467 8,025
Page 1
Page 2
For the year ending 30 June 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
Mr S G Kenny
Director
11 March 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
Kathryn Charles Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07278067 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

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. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are
recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2022 417,610
Additions 100,022
As at 30 June 2023 517,632
Net Book Value
As at 30 June 2023 517,632
As at 1 July 2022 417,610
The investment properties were valued at 30th June 2023 by Mr S Kenny, director, at the carrying value above of £517,632.
This valuation is still deemed to be accurate and correctly reflects the fair value of the investment properties at the year end date.
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 353 260
353 260
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 3,986 3,986
Corporation tax 2,535 1,543
Other creditors 231,123 231,123
Accruals and deferred income 2,040 1,896
Directors' loan accounts 217,713 127,401
457,397 365,949
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 51,672 52,935
51,672 52,935
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 35,727 36,990
Page 4
Page 5
8. Secured Creditors
The bank loan is secured by way of a floating charge dated 29 May 2020, over all the company's undertaking, property, rights and assets whatsoever and wheresoever both present and future.
Of the creditors falling due within and after more than one year the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 55,658 56,921
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
The following related party transactions were undertaken during the year:
A director and shareholder introduced amounts in the year totalling £90,312 (2022: £100,312). The director withdrew amounts in the year totalling £Nil (2022: £Nil). At the balance sheet date the amount payable to the director was £217,713 (2022: £127,401). 
No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £Nil.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 5