Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-301No description of principal activityfalse12024-05-01truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00594780 2024-05-01 2025-04-30 00594780 2023-05-01 2024-04-30 00594780 2025-04-30 00594780 2024-04-30 00594780 c:CompanySecretary1 2024-05-01 2025-04-30 00594780 c:Director1 2024-05-01 2025-04-30 00594780 c:RegisteredOffice 2024-05-01 2025-04-30 00594780 d:CurrentFinancialInstruments 2025-04-30 00594780 d:CurrentFinancialInstruments 2024-04-30 00594780 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 00594780 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 00594780 d:ShareCapital 2025-04-30 00594780 d:ShareCapital 2024-04-30 00594780 d:RetainedEarningsAccumulatedLosses 2025-04-30 00594780 d:RetainedEarningsAccumulatedLosses 2024-04-30 00594780 c:FRS102 2024-05-01 2025-04-30 00594780 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 00594780 c:FullAccounts 2024-05-01 2025-04-30 00594780 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 00594780 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure
Company registration number: 00594780







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025


KELLER BRYANT SHIPPING LIMITED






































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KELLER BRYANT SHIPPING LIMITED
 


 
COMPANY INFORMATION


Director
E R Boyle 




Company secretary
J J White



Registered number
00594780



Registered office
4th Floor 95 Gresham Street

London

EC2V 7AB




Trading Address
Gable House
18-24 Turnham green terrace

London

W4 1QP






Accountants
Menzies LLP
Chartered Accountants

95 Gresham Street

London

EC2V 7AB





 


KELLER BRYANT SHIPPING LIMITED
REGISTERED NUMBER:00594780



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
55,682
62,833

Cash at bank and in hand
  
3,051
2,709

  
58,733
65,542

Creditors: amounts falling due within one year
 5 
(3,683)
(16,346)

Net current assets
  
 
 
55,050
 
 
49,196

Total assets less current liabilities
  
55,050
49,196

  

Net assets
  
55,050
49,196


Capital and reserves
  

Called up share capital 
  
300
300

Profit and loss account
  
54,750
48,896

  
55,050
49,196


The director considers 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 director acknowledges his 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 income and retained earnings 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 by: 




E R Boyle
Director

Date: 17 July 2025


The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


KELLER BRYANT SHIPPING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Keller Bryant Shipping Limited is a private company, limited by shares, registered in England and Wales, registration number 00594780. The registered office and principal place of business are shown on the company information page.

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 generated through providing transportation support services such as finding shipyards for maintenance of vessels and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

  
2.3

Functional currency

The company's functional and presentational currency is GBP.

 
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 reporting date in the countries where the company operates and generates income.

 
2.5

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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets
Page 2

 


KELLER BRYANT SHIPPING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)


2.5
Financial instruments (continued)

of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
55,282
62,453

Prepayments and accrued income
400
380

55,682
62,833



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
9
15

Corporation tax
1,374
14,031

Accruals and deferred income
2,300
2,300

3,683
16,346


 
Page 3