Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-28falsetruefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-06-01No description of principal activity44false 14385451 2023-06-01 2024-05-31 14385451 2022-09-29 2023-05-31 14385451 2024-05-31 14385451 2023-05-31 14385451 c:Director3 2023-06-01 2024-05-31 14385451 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 14385451 d:RetainedEarningsAccumulatedLosses 2024-05-31 14385451 d:RetainedEarningsAccumulatedLosses 2022-09-29 2023-05-31 14385451 d:RetainedEarningsAccumulatedLosses 2023-05-31 14385451 c:FRS102 2023-06-01 2024-05-31 14385451 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 14385451 c:FullAccounts 2023-06-01 2024-05-31 14385451 c:CompanyLimitedByGuarantee 2023-06-01 2024-05-31 14385451 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 14385451










KENTON GROUP EMPLOYEE OWNERSHIP TRUSTEE LIMITED
(A Company Limited by Guarantee)








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
KENTON GROUP EMPLOYEE OWNERSHIP TRUSTEE LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 14385451

BALANCE SHEET
AS AT 31 MAY 2024

As restated
2024
2023
£
£



Total assets less current liabilities
 
-
 
-


Net assets
-
-


Capital and reserves

-
-


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 profit and loss account 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: 




................................................
C I Harris
Director


Date: 28 May 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 1

 
KENTON GROUP EMPLOYEE OWNERSHIP TRUSTEE LIMITED
 
(A Company Limited by Guarantee)
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024


Profit and loss account
Total equity

£
£


Comprehensive income for the period

Profit for the period
844,248
844,248


Contributions by and distributions to owners

Distributions paid
(844,248)
(844,248)



At 1 June 2023
-
-


Comprehensive income for the year

Profit for the year
630,600
630,600


Contributions by and distributions to owners

Distributions paid
(630,600)
(630,600)


At 31 May 2024
-
-


The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
KENTON GROUP EMPLOYEE OWNERSHIP TRUSTEE LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Kenton Group Employee Ownership Trustee Limited is a company limited by guarantee, registered in England and Wales, registered number 14385451. The registered office is Blue Space Sus Con, Brunel Way, Dartford, Kent, DA1 5FW.

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

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 the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
4
4



4.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Page 3

 
KENTON GROUP EMPLOYEE OWNERSHIP TRUSTEE LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Prior year adjustment

The accounts for the year ended 31 May 2023 have been restated to remove the investment from the balance sheet and to include the contributions received and distributed during the year.
                £
Prior year profit prior to the adjustment      Nil
Contributions received       844,248
Distributions paid                  (844,248)
Prior year profit following prior year adjustment    Nil
Prior year net assets prior to the adjustment     Nil
Reduction in investment       (2,295,000)
Reduction in creditors       2,295,000
Prior year net assets following prior year adjustment   Nil


6.


Related party transactions

At 31 May 2024 there was a loan of £nil (2023 - £nil as restated) owed by Kenton Group Employee Ownership Trustee Limited to Kenton Research Limited. 

 
Page 4