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Registered number: 12890977
Kebroyd Property Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12890977
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 527 703
Investments 5 553,503 492,744
554,030 493,447
CURRENT ASSETS
Debtors 6 750 750
Cash at bank and in hand 1,854 894
2,604 1,644
Creditors: Amounts Falling Due Within One Year 7 (232,551 ) (239,350 )
NET CURRENT ASSETS (LIABILITIES) (229,947 ) (237,706 )
TOTAL ASSETS LESS CURRENT LIABILITIES 324,083 255,741
Creditors: Amounts Falling Due After More Than One Year 8 (308,877 ) (293,358 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,038 ) (6,494 )
NET LIABILITIES (2,832 ) (44,111 )
CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 76,900 27,685
Profit and Loss Account (79,734 ) (71,798 )
SHAREHOLDERS' FUNDS (2,832) (44,111)
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Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J R Bennett
Director
14th January 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Kebroyd Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12890977 . The registered office is The Mount, Kebroyd Mount, Sowerby Bridge, HX6 3JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% Reducing Balance
2.4. Investment Properties
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. 
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 1,250
As at 30 September 2024 1,250
Depreciation
As at 1 October 2023 547
Provided during the period 176
As at 30 September 2024 723
Net Book Value
As at 30 September 2024 527
As at 1 October 2023 703
5. Investments
Other
£
Cost
As at 1 October 2023 492,744
Revaluations 60,759
As at 30 September 2024 553,503
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 553,503
As at 1 October 2023 492,744
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 750 750
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,200 1,200
Directors' loan accounts 231,351 238,150
232,551 239,350
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 308,877 293,358
The bank loans are secured on the assets to which they relate.
9. Ultimate Controlling Party
The company was controlled throughout the year by the directors who own 100% of the issued share capital.
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