IRIS Accounts Production v25.2.0.378 14895720 director 1.4.24 31.3.25 31.3.25 carrying out home & office improvements. false true false false true false ORDINARY ORDINARY iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh148957202024-03-31148957202025-03-31148957202024-04-012025-03-31148957202023-05-25148957202023-05-262024-03-31148957202024-03-3114895720ns15:EnglandWales2024-04-012025-03-3114895720ns14:PoundSterling2024-04-012025-03-3114895720ns10:Director12024-04-012025-03-3114895720ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3114895720ns10:SmallEntities2024-04-012025-03-3114895720ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3114895720ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3114895720ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3114895720ns10:FullAccounts2024-04-012025-03-3114895720ns10:OrdinaryShareClass12024-04-012025-03-3114895720ns10:OrdinaryShareClass22024-04-012025-03-3114895720ns10:OrdinaryShareClass32024-04-012025-03-3114895720ns10:CompanySecretary12024-04-012025-03-3114895720ns10:RegisteredOffice2024-04-012025-03-3114895720ns5:RetainedEarningsAccumulatedLosses2024-03-3114895720ns5:RetainedEarningsAccumulatedLosses2023-05-2514895720ns5:RetainedEarningsAccumulatedLosses2024-04-012025-03-3114895720ns5:RetainedEarningsAccumulatedLosses2023-05-262024-03-3114895720ns5:RetainedEarningsAccumulatedLosses2025-03-3114895720ns5:RetainedEarningsAccumulatedLosses2024-03-3114895720ns5:CurrentFinancialInstruments2025-03-3114895720ns5:CurrentFinancialInstruments2024-03-3114895720ns5:Non-currentFinancialInstruments2025-03-3114895720ns5:Non-currentFinancialInstruments2024-03-3114895720ns5:ShareCapital2025-03-3114895720ns5:ShareCapital2024-03-3114895720ns5:OwnedAssets2024-04-012025-03-3114895720ns5:OwnedAssets2023-05-262024-03-3114895720ns10:OrdinaryShareClass12023-05-262024-03-3114895720ns5:PlantMachinery2024-03-3114895720ns5:PlantMachinery2024-04-012025-03-3114895720ns5:PlantMachinery2025-03-3114895720ns5:PlantMachinery2024-03-3114895720ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3114895720ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3114895720ns5:MoreThanFiveYearsns5:Non-currentFinancialInstruments2025-03-3114895720ns5:MoreThanFiveYearsns5:Non-currentFinancialInstruments2024-03-31
REGISTERED NUMBER: 14895720 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

KEL WM LTD

KEL WM LTD (Registered number: 14895720)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Report of the Director 2

Statement of Income and Retained Earnings 3

Balance Sheet 4

Notes to the Financial Statements 5


KEL WM LTD

Company Information
for the Year Ended 31 March 2025







DIRECTOR: R KELLY





SECRETARY: MERLIN BUSINESS SERVICES UK LTD





REGISTERED OFFICE: STAFFORDSHIRE KNOT
PINFOLD STREET
WEDNESBURY
WS10 8TE





REGISTERED NUMBER: 14895720 (England and Wales)





ACCOUNTANTS: MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD
STAFFORDSHIRE KNOT
PINFOLD STREET
WEDNESBURY
WS10 8TE

KEL WM LTD (Registered number: 14895720)

Report of the Director
for the Year Ended 31 March 2025

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

DIRECTOR
R KELLY held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





R KELLY - Director


1 August 2025

KEL WM LTD (Registered number: 14895720)

Statement of Income and Retained Earnings
for the Year Ended 31 March 2025

Period
26/5/23
Year Ended to
31/3/25 31/3/24
Notes £    £   

TURNOVER 129,146 163,720

Cost of sales 77,854 126,893
GROSS PROFIT 51,292 36,827

Administrative expenses 24,506 27,336
OPERATING PROFIT 4 26,786 9,491

Interest receivable and similar income 425 -
27,211 9,491

Interest payable and similar expenses 3,317 -
PROFIT BEFORE TAXATION 23,894 9,491

Tax on profit 3,873 -
PROFIT FOR THE FINANCIAL YEAR 20,021 9,491

Retained earnings at beginning of year 9,491 -

Dividends 5 (10,000 ) -

RETAINED EARNINGS AT END OF YEAR 19,512 9,491

KEL WM LTD (Registered number: 14895720)

Balance Sheet
31 March 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 13,000 15,500

CURRENT ASSETS
Debtors 7 19,835 25,490
Cash at bank and in hand 2,971 12,636
22,806 38,126
CREDITORS
Amounts falling due within one year 8 10,237 44,134
NET CURRENT ASSETS/(LIABILITIES) 12,569 (6,008 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,569 9,492

CREDITORS
Amounts falling due after more than one year 9 6,056 -
NET ASSETS 19,513 9,492

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 19,512 9,491
SHAREHOLDERS' FUNDS 19,513 9,492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 1 August 2025 and were signed by:





R KELLY - Director


KEL WM LTD (Registered number: 14895720)

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

1. STATUTORY INFORMATION

KEL WM 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. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

Period
26/5/23
Year Ended to
31/3/25 31/3/24
£    £   
Depreciation - owned assets 2,500 2,500

KEL WM LTD (Registered number: 14895720)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. DIVIDENDS
Period
26/5/23
Year Ended to
31/3/25 31/3/24
£    £   
ORDINARY share of 1.00
Final 10,000 -

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 18,000
DEPRECIATION
At 1 April 2024 2,500
Charge for year 2,500
At 31 March 2025 5,000
NET BOOK VALUE
At 31 March 2025 13,000
At 31 March 2024 15,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
CIS Tax suffered 19,125 24,706
VAT 710 784
19,835 25,490

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 1 1
Tax 3,873 -
Directors' current accounts 3,838 42,883
Accrued expenses 2,525 1,250
10,237 44,134

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/25 31/3/24
£    £   
Other loans - 2-5 years 6,056 -