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REGISTERED NUMBER: 02105932 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

D. A. KELMAR PROJECTS LIMITED

D. A. KELMAR PROJECTS LIMITED (REGISTERED NUMBER: 02105932)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D. A. KELMAR PROJECTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: K Heyburn





SECRETARY: K Heyburn





REGISTERED OFFICE: 8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN





REGISTERED NUMBER: 02105932 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

D. A. KELMAR PROJECTS LIMITED (REGISTERED NUMBER: 02105932)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 49,390 12,466

CURRENT ASSETS
Debtors 5 74,613 328,426
Cash at bank 388,262 411,950
462,875 740,376
CREDITORS
Amounts falling due within one year 6 65,856 401,299
NET CURRENT ASSETS 397,019 339,077
TOTAL ASSETS LESS CURRENT
LIABILITIES

446,409

351,543

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Capital redemption reserve 9,998 9,998
Retained earnings 426,411 331,545
446,409 351,543

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 July 2024 and were signed by:





K Heyburn - Director


D. A. KELMAR PROJECTS LIMITED (REGISTERED NUMBER: 02105932)

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

1. STATUTORY INFORMATION

D. A. Kelmar Projects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 8 ) .

D. A. KELMAR PROJECTS LIMITED (REGISTERED NUMBER: 02105932)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 5,000 22,036 25,857 52,893
Additions - 584 45,750 46,334
Disposals - - (9,000 ) (9,000 )
At 31 December 2023 5,000 22,620 62,607 90,227
DEPRECIATION
At 1 January 2023 3,115 21,649 15,663 40,427
Charge for year 282 138 8,258 8,678
Eliminated on disposal - - (8,268 ) (8,268 )
At 31 December 2023 3,397 21,787 15,653 40,837
NET BOOK VALUE
At 31 December 2023 1,603 833 46,954 49,390
At 31 December 2022 1,885 387 10,194 12,466

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 74,613 328,426

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade creditors (5,418 ) 27,456
Taxation and social security 43,189 84,329
Other creditors 28,085 289,514
65,856 401,299