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
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
Kendall Harper Limited
Statement of financial position
as at 31 December 2024
Tangible assets
15,748
23,287
Cash at bank and in hand
276,773
284,939
Creditors: amounts falling due within one year
(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)
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
Kendall Harper Limited
Notes to the Accounts
for the year ended 31 December 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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.
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.
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.
Kendall Harper Limited
Notes to the Accounts
for the year ended 31 December 2024
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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
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
At 31 December 2024
12,693
3,055
15,748
At 31 December 2023
18,275
5,012
23,287
Amounts falling due within one year
Accrued income and prepayments
1,037
1,304
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Creditors: amounts falling due within one year
2024
2023
Taxes and social security
84,835
76,931
Other creditors
159,375
154,278
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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.
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Average number of employees
During the year the average number of employees was 8 (2023: 9).