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Registered number: 12158640
Kelham Concept Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Gravitate Accounting
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Kelham Concept Ltd For The Year Ended 30 November 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Kelham Concept Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Kelham Concept Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Kelham Concept Ltd and state those matters that we have agreed to state to the director of Kelham Concept Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kelham Concept Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Kelham Concept Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Kelham Concept Ltd . You consider that Kelham Concept Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Kelham Concept Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Gravitate Accounting
08/03/2024
Gravitate Accounting
Unit 13 E, 92 Burton Road
Sheffield
South Yorkshire
S3 8BX
Page 1
Page 2
Balance Sheet
Registered number: 12158640
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 71,452 75,489
71,452 75,489
CURRENT ASSETS
Debtors 5 28,278 15,570
Cash at bank and in hand 82,149 53,876
110,427 69,446
Creditors: Amounts Falling Due Within One Year 6 (98,918 ) (81,961 )
NET CURRENT ASSETS (LIABILITIES) 11,509 (12,515 )
TOTAL ASSETS LESS CURRENT LIABILITIES 82,961 62,974
NET ASSETS 82,961 62,974
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 82,960 62,973
SHAREHOLDERS' FUNDS 82,961 62,974
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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 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
J Elwood
Director
08/03/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Kelham Concept Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12158640 . The registered office is Unit 13F, 92 Burton Road, Sheffield, S3 8BX.
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.
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:
Plant & Machinery 20% Straight Line Method
Motor Vehicles 10% Reducing Balance Method
Computer Equipment 25% Straight Line Method
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 year 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 asset reflects 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 as follows: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 320 63,926 19,067 83,313
Additions - - 7,261 7,261
As at 30 November 2023 320 63,926 26,328 90,574
Depreciation
As at 1 December 2022 96 1,598 6,130 7,824
Provided during the period 64 6,233 5,001 11,298
As at 30 November 2023 160 7,831 11,131 19,122
Net Book Value
As at 30 November 2023 160 56,095 15,197 71,452
As at 1 December 2022 224 62,328 12,937 75,489
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,359 13,093
Prepayments and accrued income 10,919 2,477
28,278 15,570
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,983 1,159
Other creditors 89,935 80,802
98,918 81,961
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Included within other creditors are loans to related parties amounting to £67,286 (2022: £65,247). These loans are unsecured, interest free and repayable on demand.
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