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Registered number: 09066808










ANDREA KIRKHAM CONSERVATION LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
ANDREA KIRKHAM CONSERVATION LTD
 
 
COMPANY INFORMATION


Director
Dr A Kirkham 




Registered number
09066808



Registered office
31 Silver Street

Norwich

NR3 4TT




Accountants
MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
ANDREA KIRKHAM CONSERVATION LTD
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 7


 
ANDREA KIRKHAM CONSERVATION LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANDREA KIRKHAM CONSERVATION LTD
FOR THE YEAR ENDED 31 JULY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Andrea Kirkham Conservation Ltd for the year ended 31 July 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Andrea Kirkham Conservation Ltd in accordance with the terms of our engagement letter dated 27 February 2024Our work has been undertaken solely to prepare for your approval the financial statements of Andrea Kirkham Conservation Ltd and state those matters that we have agreed to state to the director of Andrea Kirkham Conservation Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andrea Kirkham Conservation Ltd and its director for our work or for this report. 

It is your duty to ensure that Andrea Kirkham Conservation Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Andrea Kirkham Conservation Ltd. You consider that Andrea Kirkham Conservation Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Andrea Kirkham Conservation Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
7 The Close
Norwich
Norfolk
NR1 4DJ
 
21 October 2024
Page 1

 
ANDREA KIRKHAM CONSERVATION LTD
REGISTERED NUMBER: 09066808

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,607
2,748

  
1,607
2,748

Current assets
  

Stocks
  
100
100

Debtors: amounts falling due within one year
 5 
2,273
978

Cash at bank and in hand
  
21,239
25,263

  
23,612
26,341

Creditors: amounts falling due within one year
 6 
(18,743)
(20,274)

Net current assets
  
 
 
4,869
 
 
6,067

Total assets less current liabilities
  
6,476
8,815

Provisions for liabilities
  

Deferred tax
  
(305)
(523)

Net assets
  
6,171
8,292


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
6,071
8,192

  
6,171
8,292


Page 2

 
ANDREA KIRKHAM CONSERVATION LTD
REGISTERED NUMBER: 09066808
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The director considers 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 director acknowledges her 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 profit and loss account 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 21 October 2024.






Dr A Kirkham
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
ANDREA KIRKHAM CONSERVATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Andrea Kirkham Conservation Ltd is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office is 31 Silver Street, Norwich, NR3 4TT.
The Company's principal activity is that of painting conservation and restoration. The Company's principal place of business is Norwich, UK.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises sales invoices for services done by the Company. Revenue is recognised to the extent it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. The Company is registered for Value Added Tax.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax.
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.
Current and deferred tax is determined using tax rates and laws that have been enavted or substantively enacted by the balance sheet date.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
ANDREA KIRKHAM CONSERVATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line or reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
30% reducing balance / 33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

Page 5

 
ANDREA KIRKHAM CONSERVATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

2024
2023
£
£

Wages and salaries
11,384
11,728

Social security costs
175
411

11,559
12,139


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2023
24,354


Additions
205



At 31 July 2024

24,559



Depreciation


At 1 August 2023
21,605


Charge for the year on owned assets
1,347



At 31 July 2024

22,952



Net book value



At 31 July 2024
1,607



At 31 July 2023
2,748

Page 6

 
ANDREA KIRKHAM CONSERVATION LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
1,992
978

Corporation tax repayable
281
-

2,273
978



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
3,294
4,234

Other creditors
13,062
13,733

Accruals and deferred income
2,387
2,307

18,743
20,274



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



8.


Related party transactions

As at 31 July 2024 the balance owed to the director was £13,062 (2023: £13,733). The loan is interest free and repayable on demand, with no set date for repayment. It is included in other creditors due within one year in note 6 to the financial statements.

 
Page 7