Kerensa Support Limited 13078455 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is provision of care services Digita Accounts Production Advanced 6.30.9574.0 true true 13078455 2024-04-01 2025-03-31 13078455 2025-03-31 13078455 bus:OrdinaryShareClass1 2025-03-31 13078455 bus:OrdinaryShareClass2 2025-03-31 13078455 bus:OrdinaryShareClass3 2025-03-31 13078455 bus:OrdinaryShareClass4 2025-03-31 13078455 core:CurrentFinancialInstruments 2025-03-31 13078455 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13078455 core:FurnitureFittingsToolsEquipment 2025-03-31 13078455 core:LandBuildings 2025-03-31 13078455 core:MotorVehicles 2025-03-31 13078455 bus:SmallEntities 2024-04-01 2025-03-31 13078455 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 13078455 bus:FilletedAccounts 2024-04-01 2025-03-31 13078455 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13078455 bus:RegisteredOffice 2024-04-01 2025-03-31 13078455 bus:Director1 2024-04-01 2025-03-31 13078455 bus:Director2 2024-04-01 2025-03-31 13078455 bus:Director3 2024-04-01 2025-03-31 13078455 bus:Director4 2024-04-01 2025-03-31 13078455 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13078455 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 13078455 bus:OrdinaryShareClass3 2024-04-01 2025-03-31 13078455 bus:OrdinaryShareClass4 2024-04-01 2025-03-31 13078455 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13078455 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 13078455 core:LandBuildings 2024-04-01 2025-03-31 13078455 core:LeaseholdImprovements 2024-04-01 2025-03-31 13078455 core:MotorVehicles 2024-04-01 2025-03-31 13078455 core:OfficeEquipment 2024-04-01 2025-03-31 13078455 core:PlantMachinery 2024-04-01 2025-03-31 13078455 countries:EnglandWales 2024-04-01 2025-03-31 13078455 2024-03-31 13078455 core:FurnitureFittingsToolsEquipment 2024-03-31 13078455 core:LandBuildings 2024-03-31 13078455 core:MotorVehicles 2024-03-31 13078455 2023-04-01 2024-03-31 13078455 2024-03-31 13078455 bus:OrdinaryShareClass1 2024-03-31 13078455 bus:OrdinaryShareClass2 2024-03-31 13078455 bus:OrdinaryShareClass3 2024-03-31 13078455 bus:OrdinaryShareClass4 2024-03-31 13078455 core:CurrentFinancialInstruments 2024-03-31 13078455 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 13078455 core:FurnitureFittingsToolsEquipment 2024-03-31 13078455 core:LandBuildings 2024-03-31 13078455 core:MotorVehicles 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 13078455

Kerensa Support Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Kerensa Support Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Kerensa Support Limited

Company Information

Directors

Samuel Pictor

Claire Pictor

Emily Carruthers

David Carruthers

Registered office

Unit 1 Penstraze Business Centre
Truro
Cornwall
TR4 8PN

Accountants

Herbert Lewis Williams & Associates Limited
Chartered Certified Accountants
Leigh Court Business Centre
Abbots Leigh
Bristol
BS8 3RA

 

Kerensa Support Limited

(Registration number: 13078455)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

143,108

26,192

Current assets

 

Debtors

5

790,383

315,301

Cash at bank and in hand

 

101,375

328,521

 

891,758

643,822

Creditors: Amounts falling due within one year

6

(412,612)

(467,318)

Net current assets

 

479,146

176,504

Total assets less current liabilities

 

622,254

202,696

Provisions for liabilities

(3,293)

-

Net assets

 

618,961

202,696

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

618,861

202,596

Shareholders' funds

 

618,961

202,696

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 July 2025 and signed on its behalf by:
 

.........................................
Samuel Pictor
Director

 

Kerensa Support Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1 Penstraze Business Centre
Truro
Cornwall
TR4 8PN
England and Wales

These financial statements were authorised for issue by the Board on 30 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

 

Kerensa Support Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Leasehold improvements

Straight line - 10%

Plant & machinery

Straight line - 15%

Motor vehicles

Straight line - 15%

Office equipment

Straight line - 20%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Kerensa Support Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Kerensa Support Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 97 (2024 - 61).

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

-

12,353

21,874

34,227

Additions

117,334

13,489

-

130,823

Disposals

-

-

(3,000)

(3,000)

At 31 March 2025

117,334

25,842

18,874

162,050

Depreciation

At 1 April 2024

-

4,795

3,240

8,035

Charge for the year

5,469

3,207

2,906

11,582

Eliminated on disposal

-

-

(675)

(675)

At 31 March 2025

5,469

8,002

5,471

18,942

Carrying amount

At 31 March 2025

111,865

17,840

13,403

143,108

At 31 March 2024

-

7,558

18,634

26,192

Included within the net book value of land and buildings above is £111,865 (2024 - £Nil) in respect of short leasehold land and buildings.
 

5

Debtors

Current

Note

2025
£

2024
£

Trade debtors

 

127,673

203,272

Amounts owed by related parties

483,926

37,596

Prepayments

 

36,417

26,810

Other debtors

 

142,367

47,623

   

790,383

315,301

 

Kerensa Support Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Trade creditors

1,833

4,192

Taxation and social security

277,425

160,106

Accruals and deferred income

13,471

20,437

Other creditors

119,883

282,583

412,612

467,318

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary share of £1 each

25

25

25

25

A Ordinary share of £1 each

25

25

25

25

B Ordinary share of £1 each

25

25

25

25

C Ordinary share of £1 each

25

25

25

25

100

100

100

100