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REGISTERED NUMBER: 03922172 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 16 August 2024

for

Kelisdar Enterprises Limited

Kelisdar Enterprises Limited (Registered number: 03922172)

Contents of the Financial Statements
for the Period 1 April 2023 to 16 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kelisdar Enterprises Limited

Company Information
for the Period 1 April 2023 to 16 August 2024







DIRECTORS: D Kellett
L Kellett





SECRETARY: L Kellett





REGISTERED OFFICE: The Riverside Building, Suite 1
Livingstone Road
Hessle
HULL
HU13 0DZ





REGISTERED NUMBER: 03922172 (England and Wales)





ACCOUNTANTS: Harris Lacey and Swain
Chartered Accountants
Suite 1, The Riverside Building
Livingstone Road
Hessle,
Hull
HU13 0DZ

Kelisdar Enterprises Limited (Registered number: 03922172)

Balance Sheet
16 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 - 200,000

CURRENT ASSETS
Debtors 5 3,545,882 228,610
Cash at bank 100,000 3,492,658
3,645,882 3,721,268
CREDITORS
Amounts falling due within one year 6 - 182,670
NET CURRENT ASSETS 3,645,882 3,538,598
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,645,882

3,738,598

PROVISIONS FOR LIABILITIES - 8,706
NET ASSETS 3,645,882 3,729,892

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 8 - 34,826
Retained earnings 3,645,880 3,695,064
SHAREHOLDERS' FUNDS 3,645,882 3,729,892

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 16 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 16 August 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.

Kelisdar Enterprises Limited (Registered number: 03922172)

Balance Sheet - continued
16 August 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 16 September 2024 and were signed on its behalf by:





D Kellett - Director


Kelisdar Enterprises Limited (Registered number: 03922172)

Notes to the Financial Statements
for the Period 1 April 2023 to 16 August 2024


1. STATUTORY INFORMATION

Kelisdar Enterprises 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.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.

Taxation
Taxation for the period 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.


Kelisdar Enterprises Limited (Registered number: 03922172)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 16 August 2024


2. ACCOUNTING POLICIES - continued
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 period 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.

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 period was NIL (2023 - 2 ).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023 200,000
Disposals (200,000 )
At 16 August 2024 -
NET BOOK VALUE
At 16 August 2024 -
At 31 March 2023 200,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3,545,882 228,610

Kelisdar Enterprises Limited (Registered number: 03922172)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 16 August 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 385
Taxation and social security - (1 )
Other creditors - 182,286
- 182,670

7. SECURED DEBTS

The overdraft is secured by a fixed and floating charge over the assets of the company and by personal charges on the directors.

8. RESERVES
Fair
value
reserve
£   
At 1 April 2023 34,826
Revaluation in year (34,826 )

At 16 August 2024 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 16 August 2024 and the year ended 31 March 2023:

2024 2023
£    £   
L Kellett and D Kellett
Balance outstanding at start of period (177,635 ) (424,549 )
Amounts advanced (3,368,247 ) 246,914
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (3,545,882 ) (177,635 )