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Registered number: 09663833









KLGNV (ROWLEY) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
KLGNV (ROWLEY) LIMITED
REGISTERED NUMBER: 09663833

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
2,412,000
2,412,000

  
2,412,000
2,412,000

Current assets
  

Debtors: amounts falling due within one year
 5 
495,014
150,100

Cash at bank and in hand
 6 
861,761
1,217,786

  
1,356,775
1,367,886

Total assets less current liabilities
  
 
 
3,768,775
 
 
3,779,886

  

Net assets
  
3,768,775
3,779,886


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
3,768,675
3,779,786

  
3,768,775
3,779,886


Page 1

 
KLGNV (ROWLEY) LIMITED
REGISTERED NUMBER: 09663833
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 comprehensive income 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 on 19 September 2024.




G J E Brandrick
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
KLGNV (ROWLEY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Company was incorporated as a Limited Company in the United Kingdom on 30 June 2015.
The Company's registered office is Penncricket Lane, Rowley Regis, West Midlands, B65 0RE.
The principal activity of the company is that of a holding company.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.
The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
KLGNV (ROWLEY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
2,412,000



At 31 December 2023
2,412,000





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
494,914
150,000

Called up share capital not paid
100
100

495,014
150,100



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
861,761
1,217,786

861,761
1,217,786


 
Page 4