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Company Registration No. 1855044 (England and Wales)
Kelloran Limited Unaudited accounts for the year ended 30 April 2025
Kelloran Limited Unaudited accounts Contents
Page
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Kelloran Limited Company Information for the year ended 30 April 2025
Directors
C Billows S Buckley
Secretary
Mrs S Buckley
Company Number
1855044 (England and Wales)
Registered Office
3 The Homestead Shenley Church End Milton Keynes Milton Keynes Bucks MK5 6DJ
Accountants
XEINADIN Moreton House 31 High Street Buckingham Bucks MK18 1NU
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Kelloran Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4,719,897 
4,655,000 
Current assets
Debtors
13,764 
5,075 
Cash at bank and in hand
47,180 
39,690 
60,944 
44,765 
Creditors: amounts falling due within one year
(86,083)
(92,693)
Net current liabilities
(25,139)
(47,928)
Total assets less current liabilities
4,694,758 
4,607,072 
Provisions for liabilities
Deferred tax
(772,738)
(759,290)
Net assets
3,922,020 
3,847,782 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
2,634,104 
2,582,655 
Profit and loss account
1,287,914 
1,265,125 
Shareholders' funds
3,922,020 
3,847,782 
For the year ending 30 April 2025 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 11 May 2025 and were signed on its behalf by
S Buckley Director Company Registration No. 1855044
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Kelloran Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Kelloran Limited is a private company, limited by shares, registered in England and Wales, registration number 1855044. The registered office is 3 The Homestead, Shenley Church End Milton Keynes, Milton Keynes, Bucks, MK5 6DJ.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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Kelloran Limited Notes to the Accounts for the year ended 30 April 2025
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2025 
£ 
Fair value at 1 May 2024
4,655,000 
Additions
64,897 
At 30 April 2025
4,719,897 
Cost or valuation at 30 April 2025 is represented by; Revaluation 2005 £1,096,082 Revaluation 2006 £ 30,863 Revaluation 2007 £ (40,000) Revaluation 2008 £ (155,000) Revaluation 2009 £ 10,830 Revaluation 2010 £ (251,205) Revaluation 2014 £ (154,625) Revaluation 2015 £ 240,000 Revaluation 2016 £ 760,000 Revaluation 2017 £ 380,500 Revaluation 2018 £ - Revaluation 2019 £ - Revaluation 2020 £ - Revaluation 2021 £ 144,000 Revaluation 2022 £ 478,500 Revaluation 2023 £ 502,000 Revaluation 2024 £ - Revaluation 2025 £ 64,897 Cost £1,313,055 Total £4,719,897
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,750 
- 
Accrued income and prepayments
5,014 
5,075 
13,764 
5,075 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
4,500 
19,062 
Taxes and social security
33,621 
22,558 
Accruals
47,962 
51,073 
86,083 
92,693 
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Kelloran Limited Notes to the Accounts for the year ended 30 April 2025
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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