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Registered number: 13973642










KREMMEN GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
KREMMEN GROUP LIMITED
REGISTERED NUMBER: 13973642

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
500,000
500,000

  
500,000
500,000

Current assets
  

Debtors: amounts falling due within one year
 5 
-
1

  
-
1

Creditors: amounts falling due within one year
 6 
(10,701)
(6,249)

Net current liabilities
  
 
 
(10,701)
 
 
(6,248)

Total assets less current liabilities
  
489,299
493,752

  

Net assets
  
489,299
493,752


Capital and reserves
  

Called up share capital 
 7 
5,000
5,000

Share premium account
  
489,952
489,952

Profit and loss account
  
(5,653)
(1,200)

  
489,299
493,752


Page 1

 
KREMMEN GROUP LIMITED
REGISTERED NUMBER: 13973642
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 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: 




K White
Director

Date: 17 June 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
KREMMEN GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 October 2022
1
-
(1,200)
(1,199)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
-
-


Contributions by and distributions to owners

Shares issued during the year
4,999
489,952
-
494,951


Total transactions with owners
4,999
489,952
-
494,951



At 1 October 2023
5,000
489,952
(1,200)
493,752


Comprehensive income for the year

Loss for the year

-
-
(4,453)
(4,453)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(4,453)
(4,453)


Total transactions with owners
-
-
-
-


At 30 September 2024
5,000
489,952
(5,653)
489,299


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
KREMMEN GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Kremmen Group Limited is a private company, limited by shares, incorporated in England, United Kingdom. The directors consider that the company has no principal place of business.

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.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
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 2 (2023 - 2).

Page 4

 
KREMMEN GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
500,000



At 30 September 2024
500,000





5.


Debtors

2024
2023
£
£


Called up share capital not paid
-
1

-
1



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
4,453
-

Other creditors
5,048
5,049

Accruals and deferred income
1,200
1,200

10,701
6,249


Page 5

 
KREMMEN GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



5,000 (2023 - 5,000) Ordinary A shares of £1.00 each
5,000
5,000



8.


Controlling party

The company was controlled at the end of the period by K & S White by virtue of their shareholdings.

 
Page 6