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Registration number: 08805934

Kelmerisk Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 December 2023

 

Kelmerisk Limited

Contents

Company Information

1

Directors' Report

2

Abridged Statement Financial Position

3

Statement of Changes in Equity

4

Notes to the Unaudited Abridged Financial Statements

5 to 7

 

Kelmerisk Limited

Company Information

Directors

G B Taylor

Giorgio Marco Iodice

Company secretary

Lincoln Secretaries Ltd

Registered office

12 Bridewell Place
Third Floor East
London
EC4V 6AP

 

Kelmerisk Limited

Directors' Report for the Year Ended 31 December 2023

The directors present their report and the abridged financial statements for the year ended 31 December 2023.

Directors of the company

The directors who held office during the year were as follows:

G B Taylor

Giorgio Marco Iodice

Principal activity

The principal activity of the company is that of private security activities.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 21 April 2025 and signed on its behalf by:
 

.........................................
Lincoln Secretaries Ltd
Company secretary

 

Kelmerisk Limited

(Registration number: 08805934)
Abridged Statement Financial Position as at 31 December 2023

Note

2023

2022

Fixed assets

 

Tangible assets

4

5,021

6,694

Current assets

 

Debtors

5

522,007

823,700

Cash at bank and in hand

 

225,073

275,074

 

747,080

1,098,774

Prepayments and accrued income

 

395,000

-

Creditors: Amounts falling due within one year

(227,027)

(270,795)

Net current assets

 

915,053

827,979

Total assets less current liabilities

 

920,074

834,673

Accruals and deferred income

 

(1,353)

(1,285)

Net assets

 

918,721

833,388

Capital and reserves

 

Called up share capital

6

100

100

Retained earnings

918,621

833,288

Shareholders' funds

 

918,721

833,388

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Income Statement and an Abridged Statement Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 21 April 2025 and signed on its behalf by:
 

.........................................
G B Taylor
Director

 

Kelmerisk Limited

Statement of Changes in Equity for the Year Ended 31 December 2023

Share capital

Retained earnings

Total

At 1 January 2023

100

833,288

833,388

Profit for the year

-

85,333

85,333

At 31 December 2023

100

918,621

918,721

Share capital

Retained earnings

Total

At 1 January 2022

100

777,347

777,447

Profit for the year

-

55,941

55,941

At 31 December 2022

100

833,288

833,388

 

Kelmerisk Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Bridewell Place
Third Floor East
London
EC4V 6AP

These financial statements were authorised for issue by the Board on 21 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

 

Kelmerisk Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2023

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Tangible assets

Tangible assets are stated in the statement financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Kelmerisk Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2023

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2022 - 0).

4

Tangible assets

Furniture, fittings and equipment
 €

Total

Cost or valuation

At 1 January 2023

10,134

10,134

At 31 December 2023

10,134

10,134

Depreciation

At 1 January 2023

3,440

3,440

Charge for the year

1,673

1,673

At 31 December 2023

5,113

5,113

Carrying amount

At 31 December 2023

5,021

5,021

At 31 December 2022

6,694

6,694

5

Debtors

Debtors includes €Nil (2022 - €Nil) due after more than one year.

6

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

No.

Ordinary share of €1 each

100

100

100

100