IRIS Accounts Production v24.2.0.383 07613231 Board of Directors 1.5.23 30.4.24 30.4.24 0 0 true false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh076132312023-04-30076132312024-04-30076132312023-05-012024-04-30076132312022-04-30076132312022-05-012023-04-30076132312023-04-3007613231ns15:EnglandWales2023-05-012024-04-3007613231ns14:PoundSterling2023-05-012024-04-3007613231ns10:Director12023-05-012024-04-3007613231ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3007613231ns10:SmallEntities2023-05-012024-04-3007613231ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3007613231ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3007613231ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3007613231ns10:FullAccounts2023-05-012024-04-3007613231ns10:OrdinaryShareClass12023-05-012024-04-3007613231ns10:Director22023-05-012024-04-3007613231ns10:RegisteredOffice2023-05-012024-04-3007613231ns5:CurrentFinancialInstruments2024-04-3007613231ns5:CurrentFinancialInstruments2023-04-3007613231ns5:ShareCapital2024-04-3007613231ns5:ShareCapital2023-04-3007613231ns5:RetainedEarningsAccumulatedLosses2024-04-3007613231ns5:RetainedEarningsAccumulatedLosses2023-04-3007613231ns5:CostValuation2023-04-3007613231ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3007613231ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3007613231ns10:OrdinaryShareClass12024-04-30
REGISTERED NUMBER: 07613231 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Kestrel Procurement
Limited

Kestrel Procurement
Limited (Registered number: 07613231)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Kestrel Procurement
Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A P Thorne
R L Platts





REGISTERED OFFICE: Harmile House
54 St Marys Lane
Upminster
Essex
RM14 2QP





REGISTERED NUMBER: 07613231 (England and Wales)

Kestrel Procurement
Limited (Registered number: 07613231)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 100 100

CURRENT ASSETS
Debtors 5 164,532 40,191
Cash at bank 66,634 3,448
231,166 43,639
CREDITORS
Amounts falling due within one year 6 159,462 81
NET CURRENT ASSETS 71,704 43,558
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,804

43,658

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 71,704 43,558
SHAREHOLDERS' FUNDS 71,804 43,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 12 September 2024 and were signed on its behalf by:





R L Platts - Director


Kestrel Procurement
Limited (Registered number: 07613231)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Kestrel Procurement 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.

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

Agent's commission is recognised when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

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 balance sheet when the company becomes party to the contractual provisions of the instrument.

Cash and cash equivalents
These comprise cash at bank and any short term highly liquid bank deposits with an original maturity of three month or less.

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is evidence that the asset is impaired.

Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.

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.


Kestrel Procurement
Limited (Registered number: 07613231)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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 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.

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 100
NET BOOK VALUE
At 30 April 2024 100
At 30 April 2023 100

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 92,339 -
Amounts owed by group undertakings 20 39,578
Other debtors 72,173 613
164,532 40,191

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 1,324 81
Amounts owed to group undertakings 155,901 -
Other creditors 2,237 -
159,462 81

Kestrel Procurement
Limited (Registered number: 07613231)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100