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Registered Number: 09961004
England and Wales

 

 

 

N KEMSLEY CONSULTING LTD



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 58,664    23,674 
58,664    23,674 
Current assets      
Debtors 72,894    73,746 
Cash at bank and in hand 268,580    292,292 
341,474    366,038 
Creditors: amount falling due within one year (72,183)   (80,273)
Net current assets 269,291    285,765 
 
Total assets less current liabilities 327,955    309,439 
Creditors: amount falling due after more than one year (34,032)   (14,474)
Provisions for liabilities (3,592)   (4,498)
Net assets 290,331    290,467 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 290,231    290,367 
Shareholders' funds 290,331    290,467 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 12 June 2025 and were signed on its behalf by:


-------------------------------
Mr N J Kemsley
Director
1
General Information
N Kemsley Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 09961004, registration address Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Hire purchase and leasing agreements
Assets held under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Foreign currencies
Assets and liabilities 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 translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.
Taxation
Taxation for the year comprises current 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 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer equipment - 33% Straight line method
Motor vehicle - 20% Straight line method
Fixtures & Fittings - 25% Straight line method
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Hire Purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases contracts are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of this obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
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 subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Motor Vehicles   Total
  £   £   £   £
At 01 April 2024 518    13,526    42,915    56,959 
Additions   5,958    54,021    59,979 
Disposals     (42,915)   (42,915)
At 31 March 2025 518    19,484    54,021    74,023 
Depreciation
At 01 April 2024 76    7,460    25,749    33,285 
Charge for year 129    4,093    9,323    13,545 
On disposals     (31,471)   (31,471)
At 31 March 2025 205    11,553    3,601    15,359 
Net book values
Closing balance as at 31 March 2025 313    7,931    50,420    58,664 
Opening balance as at 01 April 2024 442    6,066    17,166    23,674 

The net book value of Motor Vehicles includes £ 50,420 (2024 £17,166) in respect of assets leased under finance leases or hire purchase contracts.

4.

Debtors: amounts falling within one year

.   2025
£
  2024
£
Trade debtors 57,348  73,746 
Other debtors 15,546 
72,894  73,746 

5.

Creditors: amount falling due within one year

.   2025
£
  2024
£
Trade Creditors 106  127 
Corporation Tax 33,145  40,830 
Other Creditors 13,410  3,635 
Obligations under HP / Financial leases 7,157  10,137 
Interest payable (765) (765)
Directors 2,957  2,333 
VAT 16,173  23,976 
72,183  80,273 

6.

Creditors: amount falling due after more than one year

.   2025
£
  2024
£
Obligations under HP / Financial leases 34,032  14,474 
34,032  14,474 

7.

Provisions for Liabilities

.   2025
£
  2024
£
Deferred Tax 3,592  4,498 
3,592  4,498 

2