1 April 2024 false No description of principal activity Taxfiler 2024.6 SC179182business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC1791822024-03-31 SC1791822024-04-012025-03-31 SC179182business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC179182business:FilletedAccounts2024-04-012025-03-31 SC1791822025-03-31 SC179182business:Director12024-04-012025-03-31 SC179182business:Director22024-04-012025-03-31 SC179182business:RegisteredOffice2024-04-012025-03-31 SC1791822024-03-31 SC179182core:WithinOneYear2025-03-31 SC179182core:WithinOneYear2024-03-31 SC179182core:AfterOneYear2025-03-31 SC179182core:AfterOneYear2024-03-31 SC179182core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC179182core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC179182core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC179182core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC179182core:PreviouslyStatedAmount2025-03-31 SC179182core:PreviouslyStatedAmount2024-03-31 SC179182business:SmallEntities2024-04-012025-03-31 SC179182countries:Scotland2024-04-012025-03-31 SC179182core:LandBuildings2024-04-012025-03-31 SC179182core:LandBuildings2024-03-31 SC179182core:LandBuildings2025-03-31 SC1791822022-10-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC179182 (Scotland)
Kepstorn Limited Unaudited accounts for the year ended 31 March 2025
Kepstorn Limited Unaudited accounts Contents
Page
- 2 -
Kepstorn Limited Company Information for the year ended 31 March 2025
Directors
C Jones J Jones
Company Number
SC179182 (Scotland)
Registered Office
Kepstorn Knockbuckle Road Kilmacolm PA13 4JU
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
- 3 -
Kepstorn Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
755,499 
755,499 
Current assets
Debtors
883 
1,424 
Cash at bank and in hand
75,805 
32,206 
76,688 
33,630 
Creditors: amounts falling due within one year
(27,215)
(13,950)
Net current assets
49,473 
19,680 
Total assets less current liabilities
804,972 
775,179 
Creditors: amounts falling due after more than one year
(778,395)
(760,214)
Net assets
26,577 
14,965 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
26,573 
14,961 
Shareholders' funds
26,577 
14,965 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2025 and were signed on its behalf by
C Jones Director Company Registration No. SC179182
- 4 -
Kepstorn Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Kepstorn Limited is a private company, limited by shares, registered in Scotland, registration number SC179182. The registered office is Kepstorn, Knockbuckle Road, Kilmacolm, PA13 4JU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced sales and rental income received, excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation charged
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 April 2024
755,499 
At 31 March 2025
755,499 
Depreciation
At 31 March 2025
- 
Net book value
At 31 March 2025
755,499 
At 31 March 2024
755,499 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
883 
1,424 
- 5 -
Kepstorn Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
2,724 
3,661 
Loans from directors
24,491 
10,289 
27,215 
13,950 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
778,395 
760,214 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -