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REGISTERED NUMBER: SC399444 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Kenna Consultants Ltd

Kenna Consultants Ltd (Registered number: SC399444)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kenna Consultants Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mrs A Kenna
C Kenna





REGISTERED OFFICE: 39 Balvenie Drive
Carfin
Motherwell
Lanarkshire
ML1 4FG





REGISTERED NUMBER: SC399444 (Scotland)





ACCOUNTANTS: Andersons
53 Wellhall Road
Hamilton
Lanarkshire
ML3 9BY

Kenna Consultants Ltd (Registered number: SC399444)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 85,750 71,672
85,750 71,672

CURRENT ASSETS
Stocks 3,510 4,911
Debtors 6 6,261 8,140
Cash at bank and in hand 12,726 26,570
22,497 39,621
CREDITORS
Amounts falling due within one year 7 103,806 108,089
NET CURRENT LIABILITIES (81,309 ) (68,468 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,441

3,204

CREDITORS
Amounts falling due after more than one year 8 35,098 30,914
NET LIABILITIES (30,657 ) (27,710 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (30,757 ) (27,810 )
SHAREHOLDERS' FUNDS (30,657 ) (27,710 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Kenna Consultants Ltd (Registered number: SC399444)

Balance Sheet - continued
31 July 2024


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 Board of Directors and authorised for issue on 22 August 2024 and were signed on its behalf by:




Mrs A Kenna - Director



C Kenna - Director


Kenna Consultants Ltd (Registered number: SC399444)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Kenna Consultants Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Kenna Consultants Ltd (Registered number: SC399444)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Going concern
The financial statements have ben prepared as a going concern as the directors have indicated their willingness to continue to support the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 72,500
AMORTISATION
At 1 August 2023
and 31 July 2024 72,500
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

Kenna Consultants Ltd (Registered number: SC399444)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 123,841
Additions 77,210
Disposals (55,191 )
At 31 July 2024 145,860
DEPRECIATION
At 1 August 2023 52,169
Charge for year 25,485
Eliminated on disposal (17,544 )
At 31 July 2024 60,110
NET BOOK VALUE
At 31 July 2024 85,750
At 31 July 2023 71,672

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023 50,196
Additions 54,330
Disposals (50,196 )
At 31 July 2024 54,330
DEPRECIATION
At 1 August 2023 12,549
Charge for year 10,866
Eliminated on disposal (12,549 )
At 31 July 2024 10,866
NET BOOK VALUE
At 31 July 2024 43,464
At 31 July 2023 37,647

Kenna Consultants Ltd (Registered number: SC399444)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 6,261 8,140

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 9,000 9,000
Hire purchase contracts 13,878 12,140
Trade creditors 22,680 16,163
Taxation and social security 7,410 22,428
Other creditors 50,838 48,358
103,806 108,089

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 11,881 20,001
Hire purchase contracts 13,878 10,913
Other creditors 9,339 -
35,098 30,914

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A Kenna.