Kendalmoor Ltd Filleted Accounts Cover
Kendalmoor Ltd
Company No. 08549698
Information for Filing with The Registrar
28 October 2023
Kendalmoor Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 28 October 2023.
Principal activities
The principal activity of the company during the year under review was letting and operating of leased real estate.
Director
The Director who served at any time during the year was as follows:
D. Shaw
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D. Shaw
Director
16 October 2024
Kendalmoor Ltd Balance Sheet Registrar
at
28 October 2023
Company No.
08549698
Notes
2023
2022
£
£
Fixed assets
Intangible assets
4
-1,732
Tangible assets
5
404,225404,225
404,225405,957
Current assets
Debtors
6
108,885106,746
Cash at bank and in hand
5,45720,730
114,342127,476
Creditors: Amount falling due within one year
7
(463,149)
(443,402)
Net current liabilities
(348,807)
(315,926)
Total assets less current liabilities
55,41890,031
Creditors: Amounts falling due after more than one year
8
(139,441)
(142,112)
Provisions for liabilities
Deferred taxation
(3,167)
(3,167)
Net liabilities
(87,190)
(55,248)
Capital and reserves
Called up share capital
11
Capital redemption reserve
10
11,60611,606
Profit and loss account
10
(98,797)
(66,855)
Total equity
(87,190)
(55,248)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 28 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 16 October 2024
And signed on its behalf by:
D. Shaw
Director
16 October 2024
Kendalmoor Ltd Notes to the Accounts Registrar
for the year ended 28 October 2023
1
General information
Its registered number is: 08549698
Its registered office is:
43 Caldecote Gardens
Bushey
WD23 4GP
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Intangible fixed assets
Other
Total
£
£
Cost
At 29 October 2022
17,31117,311
At 28 October 2023
17,31117,311
Amortisation and impairment
At 29 October 2022
15,57915,579
Charge for the year
1,7321,732
At 28 October 2023
17,31117,311
Net book values
At 28 October 2023
--
At 28 October 2022
1,7321,732
5
Tangible fixed assets
Land and buildings
Total
£
£
Cost or revaluation
At 29 October 2022
404,225404,225
At 28 October 2023
404,225404,225
Depreciation
Net book values
At 28 October 2023
404,225404,225
At 28 October 2022
404,225
404,225
6
Debtors
2023
2022
£
£
Amounts owed by group undertakings
108,885102,537
Other debtors
-4,209
108,885106,746
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
4,2785,149
Amounts owed to group undertakings
456,639
436,816
Accruals and deferred income
2,2321,437
463,149443,402
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
139,441142,112
139,441142,112
9
Share Capital
-
10
Reserves
Capital redemption reserve
Total other reserves
£
£
At 29 October 2021
29,015
29,015
Transfers
(17,409)
(17,409)
At 28 October 2022 and 29 October 2022
11,606
11,606
At 28 October 2023
11,60611,606
Capital redemption reserve - records the nominal value of shares repurchased by the company.
Profit and loss account - includes all current and prior period retained profits and losses.
11
Advances and credits to directors
2023
2022
£
£
At 29 October 2022
-731,107
Advanced in the period
-731,107
At 28 October 2023
-1,462,214
Kendalmoor Ltd0854969828 October 202329 October 2022false16 October 2024BTCSoftware AP Solution 2024 11.1.0211.1.02true085496982022-10-292023-10-28085496982023-10-28085496982022-10-2808549698core:WithinOneYear2023-10-2808549698core:WithinOneYear2022-10-2808549698core:AfterOneYear2023-10-2808549698core:AfterOneYear2022-10-2808549698core:ShareCapital2023-10-2808549698core:ShareCapital2022-10-2808549698core:CapitalRedemptionReserve2023-10-2808549698core:CapitalRedemptionReserve2022-10-2808549698core:RetainedEarningsAccumulatedLosses2023-10-2808549698core:RetainedEarningsAccumulatedLosses2022-10-2808549698bus:RegisteredOffice2022-10-292023-10-28085496982021-10-292022-10-2808549698core:OtherResidualIntangibleAssets2022-10-29085496982022-10-2908549698core:OtherResidualIntangibleAssets2023-10-2808549698core:OtherResidualIntangibleAssets2022-10-292023-10-2808549698core:OtherResidualIntangibleAssets2022-10-2808549698core:LandBuildings2022-10-2908549698core:LandBuildings2023-10-2808549698core:CapitalRedemptionReserve2021-10-2908549698core:OtherReservesSubtotal2021-10-2908549698core:CapitalRedemptionReserve2021-10-292022-10-2808549698core:OtherReservesSubtotal2021-10-292022-10-2808549698core:CapitalRedemptionReserve2022-10-2908549698core:OtherReservesSubtotal2022-10-2908549698core:OtherReservesSubtotal2023-10-2808549698core:CapitalRedemptionReserve2022-10-292023-10-2808549698core:RetainedEarningsAccumulatedLosses2022-10-292023-10-2808549698bus:Director12022-10-292023-10-2808549698bus:Director12023-10-2808549698bus:Director32022-10-292023-10-2808549698bus:Director32023-10-2808549698bus:Director102022-10-292023-10-2808549698bus:Director102023-10-2808549698bus:SmallEntities2022-10-292023-10-2808549698bus:FullAccounts2022-10-292023-10-2808549698bus:AuditExempt-NoAccountantsReport2022-10-292023-10-2808549698bus:PrivateLimitedCompanyLtd2022-10-292023-10-28iso4217:GBPxbrli:pure