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Company registration number: 00594543







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


KEBRIC PLANT LIMITED






































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KEBRIC PLANT LIMITED
REGISTERED NUMBER:00594543



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
150,450
151,471

Cash at bank and in hand
  
3,298
3,066

  
153,748
154,537

Creditors: amounts falling due within one year
 5 
(6,149)
(2,501)

Net current assets
  
 
 
147,599
 
 
152,036


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
137,599
142,036

Total equity
  
147,599
152,036


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
N R M Kebbell
Director

Date: 2 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


KEBRIC PLANT LIMITED
 


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

1.


General information

Kebric Plant Limited is a private Company limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.3

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company
Page 2

 


KEBRIC PLANT LIMITED
 


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

2.Accounting policies (continued)


2.4
Financial instruments (continued)

becomes party to the contractual provisions of the instrument.


3.


Employees




The average monthly number of employees, excluding directors, during the year was 0 (2022 - 0).


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
148,971
151,471

Deferred taxation
1,479
-

150,450
151,471



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
6,149
2,501

6,149
2,501



6.


Parent entity

The Company's immediate and ultimate parent company is Kebbell Holdings Limited, a
company incorporated and operating in England and Wales. The registered office of Kebbell
Holdings is Kebbell House, 21 London End, Beaconsfield, England, HP9 2HN.
The ultiamte parent company prepares group consolidated accounts which may be obtained
from Companies House, Crown Way, Cardiff, CF4 3UZ. Kebbell Holdings Limited is the smallest
and largest group which prepares consolidated accounts.
Kebbell Holdings Limited is under the control of N R M Kebbell and D H A Newport who between them exercise
control over 37,754 shares (including 22,079 shares as trustees) representing 55.3% of the isssued share capital.

Page 3

 


KEBRIC PLANT LIMITED
 


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

7.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 3 September 2024 by Tom Woods FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 4