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Registered number:  11677442














KAEDE MANAGEMENT HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


 
KAEDE MANAGEMENT HOLDINGS LIMITED
REGISTERED NUMBER: 11677442

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,389,440
1,389,440

  
1,389,440
1,389,440

Current assets
  

Cash at bank and in hand
  
3,346
-

  
3,346
-

Creditors: amounts falling due within one year
 6 
(854,799)
(871,082)

Net current liabilities
  
 
 
(851,453)
 
 
(871,082)

Total assets less current liabilities
  
537,987
518,358

Creditors: amounts falling due after more than one year
 7 
(540,459)
(517,751)

  

Net (liabilities)/assets
  
(2,472)
607


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(2,474)
605

  
(2,472)
607


Page 1

 
KAEDE MANAGEMENT HOLDINGS LIMITED
REGISTERED NUMBER: 11677442
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M R Sloan
Director

Date: 16 April 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
KAEDE MANAGEMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act
2006 and registered in England & Wales (no. 11677442). The registered office 295 Birkenhead Road
Meols Wirral CH47 9RB.
These financial statements present information about the company as an individual undertaking. The
principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
KAEDE MANAGEMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 December 2023
1,389,440



At 30 November 2024
1,389,440





5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,346
-

3,346
-


Page 4

 
KAEDE MANAGEMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
37,979
37,979

Amounts owed to group undertakings
612,160
676,039

Other creditors
204,060
155,914

Accruals and deferred income
600
1,150

854,799
871,082


The following liabilities were secured:

2024
2023
£
£



Bank loans
37,979
37,979

37,979
37,979

Details of security provided:

The bank loans are secured by fixed and floating charges held against the assets of the company.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
540,459
517,751

540,459
517,751


The following liabilities were secured:

2024
2023
£
£



Bank loans
540,459
517,751

540,459
517,751

Details of security provided:

The bank loans are secured by fixed and floating charges held against the assets of the company.

Page 5

 
KAEDE MANAGEMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
37,979
37,979


37,979
37,979

Amounts falling due 1-2 years

Bank loans
37,979
37,979


37,979
37,979

Amounts falling due 2-5 years

Bank loans
113,936
113,936


113,936
113,936

Amounts falling due after more than 5 years

Bank loans
388,544
365,837

388,544
365,837

578,438
555,731


Page 6

 
KAEDE MANAGEMENT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


Related party transactions

At the balance sheet date the following amounts were due (to) / from related parties:


2024
2023
£
£

Kaede Management Limited
(612,160)
(676,039)
M & J Sloan
(204,060)
(155,914)
(816,220)
(831,953)

Kaede Management Limited is a subsidiary company, the loan is repayable on demand and no interest has been charged.
M & J Sloan are directors and shareholders, the loan is repayable on demand and no interest has been charged.


10.


Controlling party

The company is under the control of its directors.

 
Page 7