Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-30false2024-05-01No description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00748374 2024-05-01 2025-04-30 00748374 2023-05-01 2024-04-30 00748374 2025-04-30 00748374 2024-04-30 00748374 c:CompanySecretary1 2024-05-01 2025-04-30 00748374 c:Director1 2024-05-01 2025-04-30 00748374 c:Director2 2024-05-01 2025-04-30 00748374 c:Director3 2024-05-01 2025-04-30 00748374 c:RegisteredOffice 2024-05-01 2025-04-30 00748374 d:OfficeEquipment 2024-05-01 2025-04-30 00748374 d:OfficeEquipment 2025-04-30 00748374 d:OfficeEquipment 2024-04-30 00748374 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 00748374 d:ComputerEquipment 2024-05-01 2025-04-30 00748374 d:ComputerEquipment 2025-04-30 00748374 d:ComputerEquipment 2024-04-30 00748374 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 00748374 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 00748374 d:CurrentFinancialInstruments 2025-04-30 00748374 d:CurrentFinancialInstruments 2024-04-30 00748374 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 00748374 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 00748374 d:ShareCapital 2025-04-30 00748374 d:ShareCapital 2024-04-30 00748374 d:CapitalRedemptionReserve 2025-04-30 00748374 d:CapitalRedemptionReserve 2024-04-30 00748374 d:RetainedEarningsAccumulatedLosses 2025-04-30 00748374 d:RetainedEarningsAccumulatedLosses 2024-04-30 00748374 c:FRS102 2024-05-01 2025-04-30 00748374 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 00748374 c:FullAccounts 2024-05-01 2025-04-30 00748374 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 00748374 6 2024-05-01 2025-04-30 00748374 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure
Company registration number: 00748374







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025


KELLER, BRYANT & CO. LIMITED






































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KELLER, BRYANT & CO. LIMITED
 


 
COMPANY INFORMATION


Directors
E R Boyle 
J J White 
S M Boyle 




Company secretary
J J White



Registered number
00748374



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 & CO. LIMITED
REGISTERED NUMBER:00748374



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
Restated 2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,307
2,648

Investments
 5 
300
300

  
6,607
2,948

Current assets
  

Debtors: amounts falling due within one year
 6 
10,047
8,761

Cash at bank and in hand
  
1,585,617
1,560,247

  
1,595,664
1,569,008

Creditors: amounts falling due within one year
 7 
(80,676)
(104,532)

Net current assets
  
 
 
1,514,988
 
 
1,464,476

Total assets less current liabilities
  
1,521,595
1,467,424

  

Net assets
  
1,521,595
1,467,424


Capital and reserves
  

Called up share capital 
  
80,000
80,000

Capital redemption reserve
  
20,000
20,000

Profit and loss account
  
1,421,595
1,367,424

  
1,521,595
1,467,424

Page 1

 


KELLER, BRYANT & CO. LIMITED
REGISTERED NUMBER:00748374


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025

The directors consider 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 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 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 3 to 7 form part of these financial statements.
Page 2

 


KELLER, BRYANT & CO. LIMITED
 


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

1.


General information

Keller Bryant & Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 00748374. The registered office and principal place of business is stated 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

Exemption from preparing consolidated financial statements

The company qualifies as small as set out in section 383 of the Companies Act 2006 and  is considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

  
2.4

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 by providing transportation support services for marine engineering concerns as well as providing management to its subsidiary and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.5

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.

Page 3

 


KELLER, BRYANT & CO. LIMITED
 


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

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
Computer equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

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.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

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 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
Page 4

 


KELLER, BRYANT & CO. LIMITED
 


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

2.Accounting policies (continued)


2.8
Financial instruments (continued)

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 2 (2024 - 2).


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 May 2024
333
2,830
3,163


Additions
-
4,776
4,776



At 30 April 2025

333
7,606
7,939



Depreciation


At 1 May 2024
102
413
515


Charge for the year on owned assets
111
1,006
1,117



At 30 April 2025

213
1,419
1,632



Net book value



At 30 April 2025
120
6,187
6,307



At 30 April 2024
231
2,417
2,648

Page 5

 


KELLER, BRYANT & CO. LIMITED
 


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

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2024 (as restated)
300



At 30 April 2025
300






Net book value



At 30 April 2025
300



At 30 April 2024
300


6.


Debtors

2025
2024
£
£


Other debtors
1,452
869

Prepayments and accrued income
8,595
7,892

10,047
8,761



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
3,761
1,284

Amounts owed to group undertakings
55,282
62,452

Corporation tax
15,419
31,125

Other taxation and social security
1,165
3,028

Other creditors
1,634
3,313

Accruals and deferred income
3,415
3,330

80,676
104,532


Page 6

 


KELLER, BRYANT & CO. LIMITED
 


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

8.


Prior year adjustment

During  the year ended 30 April 2025, it was identified that an impairment for investment has previously been omitted. Therefore the 2024 comparatives now include an impairment adjustment to reduce the investment by £1,500, which reduced the 2024 profits by £1,500 and reduced the carry forward retained earnings by £1,500.


9.


Transactions with directors

included within other debtors is a balance due from the director amounting to £483 (2024: £20) Amounts advanced during the year totalled £841 (2024: £20).
 
Amounts repaid during the year totalled £379 (2024: £nil) Interest arising on these balances totalled £nil (2024:  £nil).
 
Page 7