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Registered number: 14540287
Kershaw & Kelly Holdings Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 14540287
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,450 -
Investment Properties 5 242,148 99,041
250,598 99,041
CURRENT ASSETS
Stocks 991,222 364,103
Debtors 21,906 2,241
Cash at bank and in hand 27,560 9,649
1,040,688 375,993
Creditors: Amounts Falling Due Within One Year (862,362 ) (474,959 )
NET CURRENT ASSETS (LIABILITIES) 178,326 (98,966 )
TOTAL ASSETS LESS CURRENT LIABILITIES 428,924 75
Creditors: Amounts Falling Due After More Than One Year (193,019 ) -
NET ASSETS 235,905 75
CAPITAL AND RESERVES
Called up share capital 6 200 100
Profit and Loss Account 235,705 (25 )
SHAREHOLDERS' FUNDS 235,905 75
Page 1
Page 2
For the year ending 31 December 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Gary Kelly
Director
22/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Kershaw & Kelly Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14540287 . The registered office is Unit 715a Street 3 Thorp Arch Esta, Wetherby, LS23 7FY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% WDV
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 January 2024 -
Additions 8,817
As at 31 December 2024 8,817
Depreciation
As at 1 January 2024 -
Provided during the period 367
As at 31 December 2024 367
Net Book Value
As at 31 December 2024 8,450
As at 1 January 2024 -
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5. Investment Property
31 December 2024
£
Fair Value
As at 1 January 2024 99,041
Additions 143,107
As at 31 December 2024 242,148
6. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 200 100
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