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Registered Number: 11442023
England and Wales

 

 

 

KLEMANDS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Director M A Cousins
Registered Number 11442023
Registered Office 100 Berkshire Place
GF33
Winnersh
RG41 5RD
Accountants Blue Peak
100 Berkshire Place
GF33
Winnersh
RG41 5RD
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,176    3,117 
2,176    3,117 
Current assets      
Debtors 4 201,621    135,857 
Cash at bank and in hand 9    158 
201,630    136,015 
Creditors: amount falling due within one year 5 (92,911)   (118,786)
Net current assets 108,719    17,229 
 
Total assets less current liabilities 110,895    20,346 
Creditors: amount falling due after more than one year 6 (11,065)   (17,175)
Net assets 99,830    3,171 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 99,730    3,071 
Shareholders' funds 99,830    3,171 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 May 2025 and were signed by:


-------------------------------
M A Cousins
Director
2
General Information
KLEMANDS LTD is a private company, limited by shares, registered in England and Wales, registration number 11442023, registration address 100 Berkshire Place, GF33, Winnersh, RG41 5RD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 3 to 10 years Straight Line
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 August 2023 7,508      7,508 
Additions   456    456 
Disposals    
At 31 July 2024 7,508    456    7,964 
Depreciation
At 01 August 2023 4,391      4,391 
Charge for year 1,369    28    1,397 
On disposals    
At 31 July 2024 5,760    28    5,788 
Net book values
Closing balance as at 31 July 2024 1,748    428    2,176 
Opening balance as at 01 August 2023 3,117      3,117 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 295    295 
Prepayments & Accrued Income   880 
Other Debtors 200,568    133,789 
PAYE & Social Security 464    893 
VAT 294   
201,621    135,857 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 88    676 
Bank Loans & Overdrafts 6,110    5,959 
Amounts Owed to Group Undertakings 58,600    106,035 
Corporation Tax 27,363    199 
Accrued Expenses 750    750 
VAT   5,167 
92,911    118,786 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 11,065    17,175 
11,065    17,175 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
20 Ordinary A shares of £1.00 each 20    20 
20 Ordinary B shares of £1.00 each 20    20 
20 Ordinary C shares of £1.00 each 20    20 
20 Ordinary D shares of £1.00 each 20    20 
20 Ordinary E shares of £1.00 each 20    20 
100    100 

3