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REGISTERED NUMBER: 04087099 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Kelsall Forestry Ltd.

Kelsall Forestry Ltd. (Registered number: 04087099)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Kelsall Forestry Ltd.

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mrs L Walker
B Walker





REGISTERED OFFICE: Sleepers Cottage
Duck Lane
Ashton
Chester
Cheshire
CH3 8BW





REGISTERED NUMBER: 04087099 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Kelsall Forestry Ltd. (Registered number: 04087099)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 11,817 17,623

CURRENT ASSETS
Debtors 5 774 2,760
Cash at bank 6,198 6,066
6,972 8,826
CREDITORS
Amounts falling due within one year 6 12,988 25,229
NET CURRENT LIABILITIES (6,016 ) (16,403 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,801

1,220

CAPITAL AND RESERVES
Called up share capital 7 3 2
Retained earnings 8 5,798 1,218
SHAREHOLDERS' FUNDS 5,801 1,220

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 11 July 2025 and were signed on its behalf by:





Mrs L Walker - Director


Kelsall Forestry Ltd. (Registered number: 04087099)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Kelsall Forestry 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 3 (2023 - 4 ) .

Kelsall Forestry Ltd. (Registered number: 04087099)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 21,762 900 54,474 297 77,433
Additions 1,197 - - - 1,197
Disposals - (900 ) (22,359 ) (297 ) (23,556 )
At 31 October 2024 22,959 - 32,115 - 55,074
DEPRECIATION
At 1 November 2023 15,662 852 43,008 288 59,810
Charge for year 1,095 - 1,872 - 2,967
Eliminated on disposal - (852 ) (18,380 ) (288 ) (19,520 )
At 31 October 2024 16,757 - 26,500 - 43,257
NET BOOK VALUE
At 31 October 2024 6,202 - 5,615 - 11,817
At 31 October 2023 6,100 48 11,466 9 17,623

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 550 2,482
Prepayments 224 278
774 2,760

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade creditors 28 47
Tax 4,179 497
Social security and other taxes 411 558
Directors' current accounts 7,608 23,365
Accrued expenses 762 762
12,988 25,229

7. CALLED UP SHARE CAPITAL

** POSTING HAS BEEN MADE TO SHARE CAPITAL 2 ACCOUNT ON TRIAL BALANCE BUT NO CORRESPONDING ENTRY HAS BEEN MADE ON CLIENT SCREEN FOR SHARE CAPITAL 2
THIS NOTE WILL THEREFORE NOT AGREE TO AMOUNT SHOWN ON
BALANCE SHEET


Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
2 Ordinary £1 2 2

Kelsall Forestry Ltd. (Registered number: 04087099)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

8. RESERVES
Retained
earnings
£   

At 1 November 2023 1,218
Profit for the year 12,010
Dividends (7,430 )
At 31 October 2024 5,798