Registered number
15001587
KEM & ESM Limited
Filleted Accounts
31 July 2025
KEM & ESM Limited
Registered number: 15001587
Balance Sheet
as at 31 July 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 140,910 141,054
Current assets
Cash at bank and in hand 310 1,043
Creditors: amounts falling due within one year 4 (135,523) (137,912)
Net current liabilities (135,213) (136,869)
Net assets 5,697 4,185
Capital and reserves
Called up share capital 100 100
Profit and loss account 5,597 4,085
Shareholders' funds 5,697 4,185
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms N Weeks
Director
Approved by the board on 22 August 2025
KEM & ESM Limited
Notes to the Accounts
for the year ended 31 July 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings not depreciated
Computer equipment over 3 years
Fixtures, fittings, tools and equipment over 4 years
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 August 2024 140,299 1,073 141,372
Additions - 260 260
At 31 July 2025 140,299 1,333 141,632
Depreciation
At 1 August 2024 - 318 318
Charge for the year - 404 404
At 31 July 2025 - 722 722
Net book value
At 31 July 2025 140,299 611 140,910
At 31 July 2024 140,299 755 141,054
4 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 389 781
Other creditors 135,134 137,131
135,523 137,912
5 Other information
KEM & ESM Limited is a private company limited by shares and incorporated in England. Its registered office is:
9 Mansfield Drive
Hoghton
Preston
Lancashire
PR5 0EJ
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