2023-06-23 2024-06-30 false Capium Accounts Production 1.1 14955439 bus:AbridgedAccounts 2023-06-23 2024-06-30 14955439 bus:FRS102 2023-06-23 2024-06-30 14955439 bus:AuditExemptWithAccountantsReport 2023-06-23 2024-06-30 14955439 bus:SmallCompaniesRegimeForAccounts 2023-06-23 2024-06-30 14955439 bus:PrivateLimitedCompanyLtd 2023-06-23 2024-06-30 14955439 2023-06-23 2024-06-30 14955439 2024-06-30 14955439 bus:RegisteredOffice 2023-06-23 2024-06-30 14955439 core:WithinOneYear 2024-06-30 14955439 core:AfterOneYear 2024-06-30 14955439 bus:Director1 2023-06-23 2024-06-30 14955439 bus:Director1 2024-06-30 14955439 bus:Director2 2023-06-23 2024-06-30 14955439 bus:Director2 2024-06-30 14955439 2022-06-23 14955439 bus:LeadAgentIfApplicable 2023-06-23 2024-06-30 14955439 2023-06-22 14955439 core:PlantMachinery 2023-06-23 2024-06-30 14955439 core:PlantMachinery 2024-06-30 14955439 core:PlantMachinery 2023-06-22 14955439 core:MotorCars 2023-06-23 2024-06-30 14955439 core:MotorCars 2024-06-30 14955439 core:MotorCars 2023-06-22 14955439 core:FurnitureFittings 2023-06-23 2024-06-30 14955439 core:FurnitureFittings 2024-06-30 14955439 core:FurnitureFittings 2023-06-22 14955439 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 14955439 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-06-22 14955439 core:NetGoodwill 2023-06-23 2024-06-30 14955439 core:NetGoodwill 2024-06-30 14955439 core:NetGoodwill 2023-06-22 14955439 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 14955439 core:CostValuation core:Non-currentFinancialInstruments 2023-06-22 14955439 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-06-30 14955439 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 14955439 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 14955439 core:Non-currentFinancialInstruments 2024-06-30 14955439 core:Non-currentFinancialInstruments 2023-06-22 14955439 core:RetainedEarningsAccumulatedLosses 2024-06-30 14955439 dpl:Item1 2023-06-23 14955439 dpl:Item1 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 14955439
England and Wales

 

 

 

KELLOW WOODCRAFT LIMITED


Abridged Accounts
 


Period of accounts

Start date: 23 June 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 28,800 
Tangible fixed assets 4 28,203 
57,003 
Current assets    
Stocks 2,800 
Debtors 10,555 
Cash at bank and in hand 647 
14,002 
Creditors: amount falling due within one year (13,240)
Net current assets 762 
 
Total assets less current liabilities 57,765 
Creditors: amount falling due after more than one year (109,406)
Provisions for liabilities (12)
Net assets (51,653)
 

Capital and reserves
   
Profit and loss account (51,653)
Shareholders' funds (51,653)
 


For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 07 August 2024 and were signed on its behalf by:


-------------------------------
Stuart Kellow
Director
1
General Information
Kellow Woodcraft Limited is a private company, limited by shares, registered in England and Wales, registration number 14955439, registration address Unit 7 The Swan Business Centre Stephens Way, Warminster Business Park, Warminster, BA12 8G.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25 Reducing Balance
Motor Vehicles 20 Reducing Balance
Fixtures and Fittings 20 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 2.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 23 June 2023  
Additions 32,000    32,000 
Disposals  
At 30 June 2024 32,000    32,000 
Amortisation
At 23 June 2023  
Charge for period 3,200    3,200 
On disposals  
At 30 June 2024 3,200    3,200 
Net book values
At 30 June 2024 28,800    28,800 
At 22 June 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 23 June 2023      
Additions 2,625    29,744    1,000    33,369 
Disposals      
At 30 June 2024 2,625    29,744    1,000    33,369 
Depreciation
At 23 June 2023      
Charge for period 656    4,490    20    5,166 
On disposals      
At 30 June 2024 656    4,490    20    5,166 
Net book values
Closing balance as at 30 June 2024 1,969    25,254    980    28,203 
Opening balance as at 23 June 2023      


2