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REGISTERED NUMBER: 07217239 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

KEA CONSULTANTS LTD

KEA CONSULTANTS LTD (REGISTERED NUMBER: 07217239)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


KEA CONSULTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mrs C R F Sage
K M H Houson





REGISTERED OFFICE: High Holborn House
52-54 High Holborn
London
WC1V 6RL





REGISTERED NUMBER: 07217239 (England and Wales)





ACCOUNTANTS: TC Group
Baird House
Seebeck Place
Knowlhill
Milton Keynes
Buckinghamshire
MK5 8FR

KEA CONSULTANTS LTD (REGISTERED NUMBER: 07217239)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,211 81,518

CURRENT ASSETS
Debtors 5 2,353,559 2,331,114
Cash at bank 1,655,527 1,194,178
4,009,086 3,525,292
CREDITORS
Amounts falling due within one year 6 1,313,136 868,989
NET CURRENT ASSETS 2,695,950 2,656,303
TOTAL ASSETS LESS CURRENT LIABILITIES 2,733,161 2,737,821

PROVISIONS FOR LIABILITIES 9,302 20,379
NET ASSETS 2,723,859 2,717,442

CAPITAL AND RESERVES
Called up share capital 1,950 1,950
Capital redemption reserve 50 50
Retained earnings 2,721,859 2,715,442
2,723,859 2,717,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:




K M H Houson - Director


KEA CONSULTANTS LTD (REGISTERED NUMBER: 07217239)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

KEA Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold property - Straight line over the life of the lease
Plant and machinery - 25% on cost
Fixtures, fittings and equipment - 20% on cost
Motor vehicles - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

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 29 (2023 - 33 ) .

KEA CONSULTANTS LTD (REGISTERED NUMBER: 07217239)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Fixtures,
Short fittings
leasehold Plant and and Motor
property machinery equipment vehicles Totals
£    £    £    £    £   
COST
At 1 January 2024 64,006 85,381 290,595 96,090 536,072
Additions - 2,686 544 - 3,230
Disposals - - - (96,090 ) (96,090 )
At 31 December 2024 64,006 88,067 291,139 - 443,212
DEPRECIATION
At 1 January 2024 64,006 65,683 233,763 91,102 454,554
Charge for year - 11,709 30,840 4,988 47,537
Eliminated on disposal - - - (96,090 ) (96,090 )
At 31 December 2024 64,006 77,392 264,603 - 406,001
NET BOOK VALUE
At 31 December 2024 - 10,675 26,536 - 37,211
At 31 December 2023 - 19,698 56,832 4,988 81,518

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 362,129 156,300
Amounts owed by group undertakings 1,956,406 2,024,019
Other debtors 35,024 150,795
2,353,559 2,331,114

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings - 2,000
Taxation and social security 958,503 702,002
Other creditors 354,633 164,987
1,313,136 868,989

7. RELATED PARTY DISCLOSURES

At the balance sheet date, Kea New Limited, ultimate parent company owed the company £1,944,006 (2023 - £2,024,019).

At the balance sheet, date Kea Global Limited, immediate parent company owed the company £12,400 (2023 - (£2000))

8. ULTIMATE CONTROLLING PARTY

The company's immediate parent company is Kea Global Limited. The company's ultimate parent company is Kea New Limited. The company's ultimate controlling party is Trident Trust Company (UK) Limited, in it capacity as trustee of the Kea Employee Ownership Trust.