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Registered Number: 09261415
England and Wales

 

 

 

KER CONSULTING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 30 April 2024
 
 
Notes
 
2024
£
  2022
£
Fixed assets      
Tangible fixed assets 3 431    3,450 
431    3,450 
Current assets      
Debtors 4 975    1,440 
Cash at bank and in hand 2,084    1,501 
3,059    2,941 
Creditors: amount falling due within one year 5 (12,863)   (12,226)
Net current assets (9,804)   (9,285)
 
Total assets less current liabilities (9,373)   (5,835)
Net assets (9,373)   (5,835)
 

Capital and reserves
     
Called up share capital 6 300    300 
Profit and loss account (9,673)   (6,135)
Shareholders' funds (9,373)   (5,835)
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 January 2025 and were signed on its behalf by:


S Kearsley
Director
M B Eldor
Director
T E D Ricketts
Director
P Ralph
Director
1
General Information
KER Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 09261415, registration address Ground Floor, 56 Hamilton Square, Birkenhead, Merseyside, CH41 5AS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The financial statements have been prepared on a going concern basis. The company is currently supported by its directors who have no intention of withdrawing support at the time of approval of the financial statements. Therefore, there is no significant concern that the company will be unable to continue to operate.
Turnover
Turnover comprises the invoiced value of services supplied by the company.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Current tax is recognised as the amount of tax payable using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.

Average number of employees


Average number of employees during the period was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 November 2022 7,384    10,624    18,008 
Additions    
Disposals    
At 30 April 2024 7,384    10,624    18,008 
Depreciation
At 01 November 2022 5,701    8,857    14,558 
Charge for period 1,395    1,624    3,019 
On disposals    
At 30 April 2024 7,096    10,481    17,577 
Net book values
Closing balance as at 30 April 2024 288    143    431 
Opening balance as at 01 November 2022 1,683    1,767    3,450 


4.

Debtors: amounts falling due within one year

2024
£
  2022
£
Trade Debtors 102    492 
Prepayments & Accrued Income   297 
Other Debtors 650    650 
Corporation Tax   1 
VAT 223   
975    1,440 

5.

Creditors: amount falling due within one year

2024
£
  2022
£
PAYE & Social Security   48 
Accrued Expenses 772    1,346 
Other Creditors 480    132 
Directors' Current Accounts 11,611    10,009 
VAT   691 
12,863    12,226 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2022
£
255 A shares of £1.00 each 255    255 
45 B shares of £1.00 each 45    45 
300    300 

2