Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-312024-04-01falsetrueNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08435270 2024-04-01 2025-03-31 08435270 2023-04-01 2024-03-31 08435270 2025-03-31 08435270 2024-03-31 08435270 c:Director2 2024-04-01 2025-03-31 08435270 d:Buildings 2024-04-01 2025-03-31 08435270 d:Buildings 2025-03-31 08435270 d:Buildings 2024-03-31 08435270 d:CurrentFinancialInstruments 2025-03-31 08435270 d:CurrentFinancialInstruments 2024-03-31 08435270 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08435270 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08435270 d:ShareCapital 2025-03-31 08435270 d:ShareCapital 2024-03-31 08435270 d:CapitalRedemptionReserve 2025-03-31 08435270 d:CapitalRedemptionReserve 2024-03-31 08435270 d:RetainedEarningsAccumulatedLosses 2025-03-31 08435270 d:RetainedEarningsAccumulatedLosses 2024-03-31 08435270 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 08435270 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 08435270 c:FRS102 2024-04-01 2025-03-31 08435270 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08435270 c:FullAccounts 2024-04-01 2025-03-31 08435270 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08435270 2 2024-04-01 2025-03-31 08435270 6 2024-04-01 2025-03-31 08435270 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08435270









KENMC PROPERTY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
KENMC PROPERTY LIMITED
 
 
  
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KENMC PROPERTY LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, I have prepared the financial statements on pages 8 from the accounting records of the Company and on the basis of information and explanations you have given to me.

I have not carried out an audit or any other review, and consequently I do not express any opinion on these financial statements.

  










J D Pennington
Accountant
Granton Parkway Suite
Parkway Close
Sheffield
South Yorkshire
S9 4WJ
25 June 2025
Page 1

 
KENMC PROPERTY LIMITED
REGISTERED NUMBER: 08435270

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
410,760
410,760

Investments
 5 
233,333
233,333

  
644,093
644,093

Current assets
  

Cash at bank and in hand
 6 
43,434
12,369

  
43,434
12,369

Creditors: amounts falling due within one year
 7 
(33,941)
(33,929)

Net current assets/(liabilities)
  
 
 
9,493
 
 
(21,560)

Total assets less current liabilities
  
653,586
622,533

  

Net assets
  
653,586
622,533


Capital and reserves
  

Called up share capital 
  
5,000
5,000

Capital redemption reserve
  
5,000
5,000

Profit and loss account
  
643,586
612,533

  
653,586
622,533


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 comprehensive income 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 on 25 June 2025.


Page 2

 
KENMC PROPERTY LIMITED
REGISTERED NUMBER: 08435270
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

M Crane
Director

Page 3

 
KENMC PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Kenmc Property Limited is a private company limited by shares incorporated in England & Wales. The registered office is 20 Beckton Court, Waterthorpe, Sheffield, S20 7LZ, England.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
KENMC PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 5

 
KENMC PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
N/A

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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 comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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.

 
2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Page 6

 
KENMC PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2025
2024
£
£

Wages and salaries
9,096
9,096

9,096
9,096


The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 April 2024
410,760



At 31 March 2025

410,760






Net book value



At 31 March 2025
410,760



At 31 March 2024
410,760

Page 7

 
KENMC PROPERTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
233,333



At 31 March 2025
233,333





6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
43,434
12,369

43,434
12,369



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
7,194
7,191

Other taxation and social security
156
147

Other creditors
25,927
25,968

Accruals and deferred income
664
623

33,941
33,929



8.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
43,434
12,369



 
Page 8