2023-04-012024-03-312024-03-31falseNI623881C KELLY CONTRACTS 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C KELLY CONTRACTS LTD

Registered Number
NI623881
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2024

C KELLY CONTRACTS LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Ann Kelly
Conor Kelly

Company Secretary

Ann Kelly

Registered Address

25 Gortnaskey Road
Draperstown
Magherafelt
BT45 7JX

Registered Number

NI623881 (Northern Ireland)
C KELLY CONTRACTS LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets335,09720,805
35,09720,805
Current assets
Debtors29,28114,005
Cash at bank and on hand25,21416,665
54,49530,670
Creditors amounts falling due within one year(39,442)(15,394)
Net current assets (liabilities)15,05315,276
Total assets less current liabilities50,15036,081
Creditors amounts falling due after one year(26,817)(31,488)
Provisions for liabilities(6,670)(3,955)
Net assets16,663638
Capital and reserves
Called up share capital22
Profit and loss account16,661636
Shareholders' funds16,663638
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2024, and are signed on its behalf by:
Conor Kelly
Director
Registered Company No. NI623881
C KELLY CONTRACTS LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant & machinery - 20% Straight line. Equipment - 20% Straight line. Office equipment - 20% Straight line.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2388,060
Additions20,280
At 31 March 24108,340
Depreciation and impairment
At 01 April 2367,255
Charge for year5,988
At 31 March 2473,243
Net book value
At 31 March 2435,097
At 31 March 2320,805