Registered number: 10894282
KESSLER (NH) HOLDINGS LIMITED
UNAUDITED ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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KESSLER (NH) HOLDINGS LIMITED
CONTENTS
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Notes to the financial statements
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KESSLER (NH) HOLDINGS LIMITED
COMPANY INFORMATION
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KESSLER (NH) HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The directors present their report and the financial statements for the year ended 31 December 2024.
The directors who served during the year were:
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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KESSLER (NH) HOLDINGS LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KESSLER (NH) HOLDINGS LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kessler (NH) Holdings Limited for the year ended 31 December 2024 which comprise the balance sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
We have carried out this engagement in accordance with technical guidance issued by the Institute of Chartered Accountants in England and Wales (ICAEW) and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
It is your duty to ensure that Kessler (NH) Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit or loss. You consider that Kessler (NH) Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or review of the financial statements of Kessler (NH) Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Use of our report
This report is made solely to the board of directors of Kessler (NH) Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Kessler (NH) Holdings Limited and state those matters that we have agreed to state to them in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kessler (NH) Holdings Limited and its board of directors, as a body, for our work or for this report.
Blick Rothenberg Limited
Chartered Accountants
16 Great Queen Street
Covent Garden
London
WC2B 5AH
27 June 2025
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REGISTERED NUMBER:10894282
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KESSLER (NH) HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2024
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Creditors: amounts falling due after more than one year
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For the year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.
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 were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 5 to 7 form part of these financial statements.
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KESSLER (NH) HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Kessler (NH) Holdings Limited is a private company limited by shares incorporated in England and Wales.
The address of its registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH.
The financial statements are presented in Sterling (£), which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.
2.Accounting policies
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Basis of preparation of financial statements
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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.
In preparing the financial statements, the directors have taken advantage of the small group exemption to prepare consolidated accounts.
The following principal accounting policies have been applied:
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
Investments in subsidiaries are measured at cost less accumulated impairment.
Ordinary shares are classified as equity.
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The average monthly number of employees, including directors, during the year was 5 (2023 - 5).
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KESSLER (NH) HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Investments in subsidiary companies
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The following was a subsidiary undertaking of the company:
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The registered office of Kessler (NH) Limited is the same as that of the company.
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Creditors: Amounts falling due after more than one year
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Share capital treated as debt
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Disclosure of the terms and conditions attached to the non-equity shares is made in note 6.
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KESSLER (NH) HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Shares classified as equity
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Allotted, called up and fully paid
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899,850 (2023 - 899,850) Ordinary shares of £1.00 each
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Shares classified as debt
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Allotted, called up and fully paid
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150 (2023 - 150) Management shares of £1.00 each
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Each ordinary share carries the right to one vote and to participate in all of the profits of the company,
distributed or otherwise, and to all profits and surplus on a winding up.
Each management share carries the right to 100,000 votes and the repayment of capital on a winding up,
ranking pari passu with the ordinary shares. A management share does not carry any right to participate
in the profits of the company distributed by dividends or otherwise or to participate in any profits or
surplus on a winding up.
The management shares are classified as non-equity and are included within creditors due after more
than one year.
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