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REGISTERED NUMBER: 08289115 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Kall Services (Midlands) Ltd

Kall Services (Midlands) Ltd (Registered number: 08289115)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kall Services (Midlands) Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mrs L A Douglas
L A Douglas





REGISTERED OFFICE: 12 Kinross Close
Nuneaton
CV10 7LP





REGISTERED NUMBER: 08289115 (England and Wales)





ACCOUNTANTS: Gopsall Services Limited
First Floor
7 Marina Court
Maple Drive
Hinckley
LE10 3BF

Kall Services (Midlands) Ltd (Registered number: 08289115)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,752 33,804
3,752 33,804

CURRENT ASSETS
Debtors 6 128,971 177,306
Cash at bank - 58,452
128,971 235,758
CREDITORS
Amounts falling due within one year 7 54,497 50,738
NET CURRENT ASSETS 74,474 185,020
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,226

218,824

CREDITORS
Amounts falling due after more than one year 8 (20,162 ) (28,857 )

PROVISIONS FOR LIABILITIES (4,218 ) (6,406 )
NET ASSETS 53,846 183,561

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 53,736 183,451
53,846 183,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Kall Services (Midlands) Ltd (Registered number: 08289115)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2025 and were signed on its behalf by:





L A Douglas - Director


Kall Services (Midlands) Ltd (Registered number: 08289115)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Kall Services (Midlands) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

As explained in the Report of the Directors, the company ceased trading on 31 May 2024. Following this decision the directors have prepared the financial statement on the basis that the company is not a going concern, as required by UK accounting standards.

This basis includes, where applicable, writing the company's assets down to their net realisable value and
making provisions for any contractual commitments that have become onerous at the balance sheet date. The financial statements do not include any provision for the future costs of terminating the business of the company except to the extent that such costs were committed at the balance sheet date.

The directors are satisfied that the company has adequate resources to continue to meet its liabilities as they fall due.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Kall Services (Midlands) Ltd (Registered number: 08289115)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 45,000
AMORTISATION
At 1 December 2022
and 30 November 2023 45,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 73,007
Disposals (7,157 )
At 30 November 2023 65,850
DEPRECIATION
At 1 December 2022 39,203
Charge for year 8,189
Eliminated on disposal (6,754 )
Impairments 21,460
At 30 November 2023 62,098
NET BOOK VALUE
At 30 November 2023 3,752
At 30 November 2022 33,804

Kall Services (Midlands) Ltd (Registered number: 08289115)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2022 29,950
Transfer to ownership (29,950 )
At 30 November 2023 -
DEPRECIATION
At 1 December 2022 17,315
Transfer to ownership (17,315 )
At 30 November 2023 -
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 12,635

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 58,819 79,268
Amounts owed by group undertakings 46,830 65,809
Other debtors 23,322 32,229
128,971 177,306

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 30,303 9,002
Trade creditors 6,337 23,338
Taxation and social security 15,425 15,385
Other creditors 2,432 3,013
54,497 50,738

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 20,162 28,857

Kall Services (Midlands) Ltd (Registered number: 08289115)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
L A Douglas
Balance outstanding at start of year - 59,634
Amounts advanced - 20,435
Amounts repaid - (80,069 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Interest is charged at HMRC official rate.