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REGISTERED NUMBER: 04681426 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Kehoe Countryside Ltd.

Kehoe Countryside Ltd. (Registered number: 04681426)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Kehoe Countryside Ltd.

Company Information
for the year ended 30 April 2024







DIRECTORS: A J M S Kehoe
Mrs H Kehoe
F W Kehoe





SECRETARY: Mrs H Kehoe





REGISTERED OFFICE: Tyddyn Isaf
Talybont
Bangor
Gwynedd
LL57 3YE





REGISTERED NUMBER: 04681426 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
19 Trinity Square
Llandudno
CONWY
LL30 2RD

Kehoe Countryside Ltd. (Registered number: 04681426)

Balance Sheet
30 April 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 - 278
Tangible assets 5 1,100,329 927,667
1,100,329 927,945

CURRENT ASSETS
Stocks 74,694 92,325
Debtors 6 338,346 419,548
Cash at bank and in hand 205,115 145,273
618,155 657,146
CREDITORS
Amounts falling due within one year 7 (456,534 ) (398,425 )
NET CURRENT ASSETS 161,621 258,721
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,261,950

1,186,666

CREDITORS
Amounts falling due after more than one year 8 (427,829 ) (422,644 )

PROVISIONS FOR LIABILITIES (138,801 ) (112,914 )
NET ASSETS 695,320 651,108

CAPITAL AND RESERVES
Called up share capital 1,112 1,112
Retained earnings 694,208 649,996
SHAREHOLDERS' FUNDS 695,320 651,108

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.

Kehoe Countryside Ltd. (Registered number: 04681426)

Balance Sheet - continued
30 April 2024


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 13 January 2025 and were signed on its behalf by:




A J M S Kehoe - Director



Mrs H Kehoe - Director


Kehoe Countryside Ltd. (Registered number: 04681426)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Kehoe Countryside Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The financial statements were rounded to the nearest pound.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Single farm payment entitlement are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold property-15% reducing balance
Improvements to property-15% reducing balance
Plant and machinery-15% reducing balance
Fixtures and fittings-25% reducing balance
Motor vehicles-20% reducing balance
Computer equipment-33% reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Kehoe Countryside Ltd. (Registered number: 04681426)

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 May 2023
and 30 April 2024 2,767
AMORTISATION
At 1 May 2023 2,489
Charge for year 278
At 30 April 2024 2,767
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 278

Kehoe Countryside Ltd. (Registered number: 04681426)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 May 2023 405,099 1,267,162 1,672,261
Additions - 460,449 460,449
Disposals (12,073 ) (109,772 ) (121,845 )
At 30 April 2024 393,026 1,617,839 2,010,865
DEPRECIATION
At 1 May 2023 114,245 630,349 744,594
Charge for year 42,631 161,766 204,397
Eliminated on disposal (4,658 ) (33,797 ) (38,455 )
At 30 April 2024 152,218 758,318 910,536
NET BOOK VALUE
At 30 April 2024 240,808 859,521 1,100,329
At 30 April 2023 290,854 636,813 927,667

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 298,805 336,089
Other debtors 39,541 83,459
338,346 419,548

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 15,925 15,478
Hire purchase contracts 44,613 19,921
Trade creditors 87,130 172,638
Taxation and social security 138,144 114,029
Other creditors 170,722 76,359
456,534 398,425

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 335,160 351,530
Hire purchase contracts 64,336 22,781
Other creditors 28,333 48,333
427,829 422,644

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 271,461 289,617

Kehoe Countryside Ltd. (Registered number: 04681426)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

9. SECURED DEBTS

On the 12 June 2018 a fixed and floating charge was created in favour of Barclays Security Trustee Ltd over the assets of the company.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Kehoe Countryside Ltd.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kehoe Countryside Ltd. for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kehoe Countryside Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kehoe Countryside Ltd. and state those matters that we have agreed to state to the Board of Directors of Kehoe Countryside Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kehoe Countryside Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kehoe Countryside 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 profit of Kehoe Countryside Ltd.. You consider that Kehoe Countryside Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kehoe Countryside 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.






Bennett Brooks & Co Ltd
Chartered Accountants
19 Trinity Square
Llandudno
CONWY
LL30 2RD


13 January 2025