Registered number
03567102
KERR PARKER ASSOCIATES LIMITED
Unaudited Filleted Accounts
30 September 2024
KERR PARKER ASSOCIATES LIMITED
Registered number: 03567102
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,975 549
Current assets
Investments held as current assets 4 828,232 744,637
Cash at bank and in hand 156,128 234,839
984,360 979,476
Creditors: amounts falling due within one year 5 (52,143) (70,506)
Net current assets 932,217 908,970
Net assets 934,192 909,519
Capital and reserves
Called up share capital 2 2
Profit and loss account 934,190 909,517
Shareholders' funds 934,192 909,519
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Roger Parker
Director
Approved by the board on 23 June 2025
KERR PARKER ASSOCIATES LIMITED
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 7,691
Additions 2,125
At 30 September 2024 9,816
Depreciation
At 1 October 2023 7,142
Charge for the year 699
At 30 September 2024 7,841
Net book value
At 30 September 2024 1,975
At 30 September 2023 549
4 Investments held as current assets 2024 2023
£ £
Fair value
Listed investments 828,232 744,637
Increase/(decrease) in fair value included in the profit and loss account for the financial year
Listed investments 68,722 (597)
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs (9,293) 5,706
Other creditors 61,436 64,800
52,143 70,506
6 Other information
KERR PARKER ASSOCIATES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
The Granary Coppid Hall
North Stifford
Grays
Essex
RM16 5UE
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