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Company Registration No. 04180147 (England and Wales)
Kendall Harper Limited Unaudited accounts for the year ended 31 December 2024
Kendall Harper Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kendall Harper Limited Company Information for the year ended 31 December 2024
Directors
Mike Kendall Paul Harper
Company Number
04180147 (England and Wales)
Registered Office
Kendal & Harper 129 Gloucester Road Bishopston Bristol Avon BS7 8AX England
Accountants
Space Advisory and Accountancy Limited 19 Malago Drive Bristol BS3 5DR
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Kendall Harper Limited Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
15,748
23,287
Current assets
Debtors
5
1,968
2,235
Cash at bank and in hand
276,773
284,939
278,741
287,174
Creditors: amounts falling due within one year
6
(258,104)
(234,690)
Net current assets
20,637
52,484
Total assets less current liabilities
36,385
75,771
Provisions for liabilities
Deferred tax
(2,992)
(3,480)
Net assets
33,393
72,291
Capital and reserves
Called up share capital
100
100
Profit and loss account
33,293
72,191
Shareholders' funds
33,393
72,291
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2025 and were signed on its behalf by
Mike Kendall Director Company Registration No. 04180147
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Kendall Harper Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Kendall Harper Limited is a private company, limited by shares, registered in England and Wales, registration number 04180147. The registered office is Kendal & Harper, 129 Gloucester Road, Bishopston, Bristol, Avon, BS7 8AX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
20% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Kendall Harper Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2024
86,605
96,337
182,942
At 31 December 2024
86,605
96,337
182,942
Depreciation
At 1 January 2024
68,330
91,325
159,655
Charge for the year
5,582
1,957
7,539
At 31 December 2024
73,912
93,282
167,194
Net book value
At 31 December 2024
12,693
3,055
15,748
At 31 December 2023
18,275
5,012
23,287
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Accrued income and prepayments
1,037
1,304
Other debtors
931
931
1,968
2,235
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
-
541
Taxes and social security
84,835
76,931
Other creditors
159,375
154,278
Accruals
13,894
2,940
258,104
234,690
7
Transactions with related parties
The company entered into the following related party transactions in the year: The company loaned money to Kendall Harper Partnership, a partnership between Mr M Kendall and Mr P Harper. The balance owed by Kendall Harper Partnership at the year end was £928 (2023- £928). The loan is interest free.
8
Average number of employees
During the year the average number of employees was 8 (2023: 9).
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