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Registered number: 08739156
Andrew Kellard Associates Limited
Unaudited Financial Statements
For The Year Ended 27 March 2024
Shaikh & Co Ltd
Registered Auditors and Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08739156
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,751 48,194
24,751 48,194
CURRENT ASSETS
Debtors 5 62,547 441,777
Cash at bank and in hand 16 156
62,563 441,933
Creditors: Amounts Falling Due Within One Year 6 (55,700 ) (214,195 )
NET CURRENT ASSETS (LIABILITIES) 6,863 227,738
TOTAL ASSETS LESS CURRENT LIABILITIES 31,614 275,932
Creditors: Amounts Falling Due After More Than One Year 7 (52,781 ) (61,352 )
NET (LIABILITIES)/ASSETS (21,167 ) 214,580
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (21,267 ) 214,480
SHAREHOLDERS' FUNDS (21,167) 214,580
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For the year ending 27 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Andrew Kellard
Director
16/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Andrew Kellard Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08739156 . The registered office is 51, St Marys Road , Tonbridge , Kent , TN9 2LE.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% RBM
Motor Vehicles 33% SLM
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 31 March 2023 5,693 68,362 74,055
As at 27 March 2024 5,693 68,362 74,055
Depreciation
As at 31 March 2023 3,074 22,787 25,861
Provided during the period 655 22,788 23,443
As at 27 March 2024 3,729 45,575 49,304
Net Book Value
As at 27 March 2024 1,964 22,787 24,751
As at 31 March 2023 2,619 45,575 48,194
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 187,543
Other debtors 42,000 232,000
VAT 20,547 22,234
62,547 441,777
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,674 11,674
Trade creditors - 135,544
Bank loans and overdrafts 13,800 9,997
Corporation tax 3,598 7,187
Other taxes and social security - 18,279
Other creditors - 15,000
Director's loan account 26,628 16,514
55,700 214,195
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 35,149 37,932
Bank loans 17,632 23,420
52,781 61,352
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,674 11,674
Later than one year and not later than five years 35,149 37,932
46,823 49,606
46,823 49,606
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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