Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-2811falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-06-01falseNo description of principal activitytrue 06366901 2023-06-01 2024-05-31 06366901 2022-06-01 2023-05-31 06366901 2024-05-31 06366901 2023-05-31 06366901 2022-06-01 06366901 c:Director1 2023-06-01 2024-05-31 06366901 d:CurrentFinancialInstruments 2024-05-31 06366901 d:CurrentFinancialInstruments 2023-05-31 06366901 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 06366901 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 06366901 d:ShareCapital 2024-05-31 06366901 d:ShareCapital 2023-05-31 06366901 d:ShareCapital 2022-06-01 06366901 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 06366901 d:RetainedEarningsAccumulatedLosses 2024-05-31 06366901 d:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 06366901 d:RetainedEarningsAccumulatedLosses 2023-05-31 06366901 d:RetainedEarningsAccumulatedLosses 2022-06-01 06366901 c:FRS102 2023-06-01 2024-05-31 06366901 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06366901 c:FullAccounts 2023-06-01 2024-05-31 06366901 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06366901 6 2023-06-01 2024-05-31 06366901 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Registered number: 06366901


KENTON RESEARCH LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MAY 2024

 
KENTON RESEARCH LIMITED
REGISTERED NUMBER:06366901

BALANCE SHEET
AS AT 31 MAY 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
530,772
530,772

Current assets
  

Cash at bank and in hand
 5 
7
7

  
7
7

Creditors: amounts falling due within one year
 6 
(530,679)
(530,679)

Net current liabilities
  
 
 
(530,672)
 
 
(530,672)

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
  
100
100

  
100
100


The Director considers 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 Director acknowledges his 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 statement of income and retained earnings 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 L Smith
Director

Date: 28 May 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
KENTON RESEARCH LIMITED
 

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


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 June 2022
100
-
100



Profit for the year
-
844,248
844,248

Contributions paid
-
(844,248)
(844,248)



At 1 June 2023
100
-
100



Profit for the year
-
630,600
630,600

Contributions paid
-
(630,600)
(630,600)


At 31 May 2024
100
-
100


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
KENTON RESEARCH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Kenton Research Limited is a company limited by shares, registered in England and Wales, registered number 06366901. 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
KENTON RESEARCH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 June 2023
530,772



At 31 May 2024
530,772





5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
7
7



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
530,678
530,678

Other creditors
1
1

530,679
530,679



7.


Prior year adjustment

The accounts for the year ended 31 May 2023 have been restated to distribute the contributions received during the year.
                  £
Prior year profit prior to the adjustment        844,248
Contributions                                                                                                      (844,248) 
Prior year profit following prior year adjustment      Nil
Prior year net assets prior to the adjustment       844,348
Reduction in debtors          (844,248)
Prior year net assets following prior year adjustment     100

Page 4

 
KENTON RESEARCH LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

8.


Related party transactions

During the year, contributions of £630,600 (2023 - £844,248) were received from Kenton Group Limited. 
At 31 May 2024 there was a loan of £nil (2023 - £nil as restated) owed to Kenton Research Limited from Kenton Group Employee Ownership Trustee Limited. 
At 31 May 2024 there was a loan of £530,678 (2023 - £530,678) owed by Kenton Research Limited to Kenton Group Limited This amount is outstanding at the balance sheet date and has no fixed repayment date.


9.


Controlling party

The controlling party of the company is Kenton Group Employee Ownership Trustee Ltd which is registered in England and Wales, registered number 14385451. The registered office is Blue Space Sus Con, Brunel Way, Dartford, Kent, DA1 5FW.

 
Page 5