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REGISTERED NUMBER: SC354416 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2025

FOR

THE KENYAN BAR LTD

THE KENYAN BAR LTD (REGISTERED NUMBER: SC354416)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

THE KENYAN BAR LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2025







DIRECTOR: Allan Crawford Masson





REGISTERED OFFICE: 41 Gallowhill Terrace
Fraserburgh
Aberdeenshire
AB43 9JX





REGISTERED NUMBER: SC354416 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

THE KENYAN BAR LTD (REGISTERED NUMBER: SC354416)

BALANCE SHEET
28TH FEBRUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 159,378 159,668

CURRENT ASSETS
Stocks 5,486 5,168
Cash at bank 62,629 55,975
68,115 61,143
CREDITORS
Amounts falling due within one year 5 71,348 74,104
NET CURRENT LIABILITIES (3,233 ) (12,961 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

156,145

146,707

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 156,143 146,705
SHAREHOLDERS' FUNDS 156,145 146,707

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th May 2025 and were signed by:





Allan Crawford Masson - Director


THE KENYAN BAR LTD (REGISTERED NUMBER: SC354416)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2025

1. STATUTORY INFORMATION

The Kenyan Bar Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

THE KENYAN BAR LTD (REGISTERED NUMBER: SC354416)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1st March 2024
and 28th February 2025 158,508 2,911 2,671 278 164,368
DEPRECIATION
At 1st March 2024 - 1,989 2,438 273 4,700
Charge for year - 230 59 1 290
At 28th February 2025 - 2,219 2,497 274 4,990
NET BOOK VALUE
At 28th February 2025 158,508 692 174 4 159,378
At 29th February 2024 158,508 922 233 5 159,668

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 2,742 7,867
Corporation tax 8,131 7,072
Social security and other taxes 368 106
VAT 6,227 5,107
Other creditors - 71
Director's current account 53,880 53,881
71,348 74,104

The loan from the director is interest free with no fixed terms of repayment.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
THE KENYAN BAR LTD (REGISTERED NUMBER: SC354416)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Kenyan Bar Ltd for the year ended 28th February 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of The Kenyan Bar Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Kenyan Bar Ltd and state those matters that we have agreed to state to the director of The Kenyan Bar Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that The Kenyan Bar Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Kenyan Bar Ltd. You consider that The Kenyan Bar Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Kenyan Bar Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN


28th May 2025