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Company Registration No. 11541096 (England and Wales)
Kera Consultancy Ltd Unaudited accounts for the year ended 31 August 2024
Kera Consultancy Ltd Unaudited accounts Contents
Page
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Kera Consultancy Ltd Company Information for the year ended 31 August 2024
Directors
Kathryn Cowan David Cowan
Company Number
11541096 (England and Wales)
Registered Office
47 GREEN LANE HORBURY WAKEFIELD WF4 5DY UNITED KINGDOM
Accountants
Clear Accountancy Services (Yorkshire) Ltd 10 New Street Ossett West Yorkshire WF5 8BH
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Kera Consultancy Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
74,678 
99,342 
Investment property
57,000 
57,000 
Investments
118,128 
125,957 
249,806 
282,299 
Current assets
Debtors
1,180 
9,967 
Cash at bank and in hand
11,038 
11,205 
12,218 
21,172 
Creditors: amounts falling due within one year
(55,243)
(98,733)
Net current liabilities
(43,025)
(77,561)
Total assets less current liabilities
206,781 
204,738 
Creditors: amounts falling due after more than one year
(12,925)
(28,436)
Net assets
193,856 
176,302 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
193,756 
176,202 
Shareholders' funds
193,856 
176,302 
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2024 and were signed on its behalf by
David Cowan Director Company Registration No. 11541096
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Kera Consultancy Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Kera Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 11541096. The registered office is 47 GREEN LANE, HORBURY, WAKEFIELD, WF4 5DY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 Years
Fixtures & fittings
20% Reducing Balance
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
119,905 
4,833 
124,738 
At 31 August 2024
119,905 
4,833 
124,738 
Depreciation
At 1 September 2023
23,981 
1,415 
25,396 
Charge for the year
23,981 
683 
24,664 
At 31 August 2024
47,962 
2,098 
50,060 
Net book value
At 31 August 2024
71,943 
2,735 
74,678 
At 31 August 2023
95,924 
3,418 
99,342 
5
Investment property
2024 
£ 
Fair value at 1 September 2023
57,000 
At 31 August 2024
57,000 
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Kera Consultancy Ltd Notes to the Accounts for the year ended 31 August 2024
6
Investments
Other investments 
£ 
Valuation at 1 September 2023
125,957 
Disposals
(7,829)
Valuation at 31 August 2024
118,128 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
317 
Other debtors
364 
- 
364 
317 
Amounts falling due after more than one year
Other debtors
816 
9,650 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
15,511 
15,511 
VAT
4,286 
- 
Taxes and social security
14,949 
- 
Other creditors
134 
- 
Loans from directors
(10,000)
- 
Deferred income
30,363 
83,222 
55,243 
98,733 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,925 
28,436 
10
Average number of employees
During the year the average number of employees was 1 (2023: 0).
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