Acorah Software Products - Accounts Production 15.0.400 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 06423549 Ms Nicola Kendall Mr Mark Kendall Ms Nicola Kendall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06423549 2022-12-31 06423549 2023-12-31 06423549 2023-01-01 2023-12-31 06423549 frs-core:CurrentFinancialInstruments 2023-12-31 06423549 frs-core:Non-currentFinancialInstruments 2023-12-31 06423549 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 06423549 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 06423549 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 06423549 frs-core:PlantMachinery 2023-12-31 06423549 frs-core:PlantMachinery 2023-01-01 2023-12-31 06423549 frs-core:PlantMachinery 2022-12-31 06423549 frs-core:ShareCapital 2023-12-31 06423549 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06423549 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06423549 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 06423549 frs-bus:SmallEntities 2023-01-01 2023-12-31 06423549 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06423549 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06423549 frs-core:DeferredTaxation 2022-12-31 06423549 frs-core:DeferredTaxation 2023-12-31 06423549 frs-bus:Director1 2023-01-01 2023-12-31 06423549 frs-bus:Director1 2022-12-31 06423549 frs-bus:Director1 2023-12-31 06423549 frs-bus:Director2 2023-01-01 2023-12-31 06423549 frs-bus:Director2 2022-12-31 06423549 frs-bus:Director2 2023-12-31 06423549 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 06423549 frs-core:CurrentFinancialInstruments 3 2023-12-31 06423549 frs-countries:EnglandWales 2023-01-01 2023-12-31 06423549 2021-12-31 06423549 2022-12-31 06423549 2022-01-01 2022-12-31 06423549 frs-core:CurrentFinancialInstruments 2022-12-31 06423549 frs-core:Non-currentFinancialInstruments 2022-12-31 06423549 frs-core:ShareCapital 2022-12-31 06423549 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 06423549 frs-core:CurrentFinancialInstruments 3 2022-12-31
Registered number: 06423549
Kendall Holdings UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06423549
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 589,302 605,404
589,302 605,404
CURRENT ASSETS
Debtors 5 77,390 81,668
Cash at bank and in hand 5,239 9,689
82,629 91,357
Creditors: Amounts Falling Due Within One Year 6 (44,606 ) (46,725 )
NET CURRENT ASSETS (LIABILITIES) 38,023 44,632
TOTAL ASSETS LESS CURRENT LIABILITIES 627,325 650,036
Creditors: Amounts Falling Due After More Than One Year 7 (351,127 ) (385,322 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (29 ) (29 )
NET ASSETS 276,169 264,685
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Profit and Loss Account 275,169 263,685
SHAREHOLDERS' FUNDS 276,169 264,685
Page 1
Page 2
For the year ending 31 December 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
Ms Nicola Kendall
Director
16/08/2024
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
Kendall Holdings UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06423549 . The registered office is DEB House, 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
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 comprises the invoiced value of goods and services supplied by the company, and rents received, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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 Plant & Machinery Total
£ £ £
Cost
As at 1 January 2023 795,727 32,050 827,777
As at 31 December 2023 795,727 32,050 827,777
Depreciation
As at 1 January 2023 191,074 31,299 222,373
Provided during the period 15,914 188 16,102
As at 31 December 2023 206,988 31,487 238,475
Net Book Value
As at 31 December 2023 588,739 563 589,302
As at 1 January 2023 604,653 751 605,404
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,600 -
Prepayments and accrued income 240 -
S455 Corporation tax debtor 14,110 14,110
Directors' loan accounts 56,440 56,440
Amounts owed by associates - 11,118
77,390 81,668
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 37,500 40,000
Corporation tax 7,106 6,725
44,606 46,725
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loan more than 1 year 351,127 385,322
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 388,627 425,322
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 29 29
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2023 29 29
Balance at 31 December 2023 29 29
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4
Page 5
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Ms Nicola Kendall 56,240 - - - 56,240
Mr Mark Kendall 200 - - - 200
The above loans are unsecured, interest free and repayable on demand.
Dividends paid to directors
2023 2022
£ £
Ms Nicola Kendall - 60,000
Mr Mark Kendall - 20,000
13. Related Party Transactions
The company is controlled by Ms N Kendall & Mr M Kendall, directors and shareholders of the company.
During the year the company charged rent and other expenses totalling £76,750 (2022 - £72,250) to Linac NDT Services Limited. 
Ms N Kendall and Mr M Kendall are directors and shareholders of Linac NDT Services Limited.
Page 5