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REGISTERED NUMBER: 04329241













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

KELLER ACCOUNTANCY SERVICES LIMITED

KELLER ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04329241)






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


KELLER ACCOUNTANCY SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: R F Keller ACA





SECRETARY:





REGISTERED OFFICE: 367B Church Road
Frampton Cotterell
Bristol
BS36 2AQ





REGISTERED NUMBER: 04329241





ACCOUNTANTS: Keller & Co
367b Church Road
Frampton Cotterell
Bristol
BS36 2AQ

KELLER ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04329241)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,373 8,783
7,373 8,783

CURRENT ASSETS
Stocks 72,276 127,007
Debtors 6 769,879 481,026
Cash at bank and in hand 100,701 265,309
942,856 873,342
CREDITORS
Amounts falling due within one year 7 (267,527 ) (267,503 )
NET CURRENT ASSETS 675,329 605,839
TOTAL ASSETS LESS CURRENT
LIABILITIES

682,702

614,622

CREDITORS
Amounts falling due after more than one
year

8

(11,600

)

(21,457

)

PROVISIONS FOR LIABILITIES (1,604 ) (1,484 )
NET ASSETS 669,498 591,681

CAPITAL AND RESERVES
Called up share capital 70 70
Capital redemption reserve 30 30
Retained earnings 669,398 591,581
SHAREHOLDERS' FUNDS 669,498 591,681

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 director acknowledges his 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.

KELLER ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04329241)

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 director and authorised for issue on 22 January 2025 and were signed by:





R F Keller ACA - Director


KELLER ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04329241)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Keller Accountancy Services Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

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.

KELLER ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04329241)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

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 16 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 200,000
AMORTISATION
At 1 May 2023
and 30 April 2024 200,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 17,300 41,718 32,280 91,298
Additions - 574 4,540 5,114
Disposals - - (5,793 ) (5,793 )
At 30 April 2024 17,300 42,292 31,027 90,619
DEPRECIATION
At 1 May 2023 16,799 37,122 28,594 82,515
Charge for year 100 1,292 4,500 5,892
Eliminated on disposal - - (5,161 ) (5,161 )
At 30 April 2024 16,899 38,414 27,933 83,246
NET BOOK VALUE
At 30 April 2024 401 3,878 3,094 7,373
At 30 April 2023 501 4,596 3,686 8,783

KELLER ACCOUNTANCY SERVICES LIMITED (REGISTERED NUMBER: 04329241)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 288,991 160,411
Other debtors 480,888 320,615
769,879 481,026

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,047 10,113
Trade creditors 19,317 28,227
Taxation and social security 182,678 192,547
Other creditors 55,485 36,616
267,527 267,503

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,600 21,457

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company is owned and controlled by the directors.