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Company registration number: 06344188
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2024
| KARSON MANAGEMENT (UK) LIMITED
KARSON MANAGEMENT (UK) LIMITED |  |
COMPANY INFORMATION
Directors | D.J. Hendrix
| R Black
Registered number | 06344188
Registered office | The Green
| Hampton Court Road
| East Molesey
| KT8 9BW
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
KARSON MANAGEMENT (UK) LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
KARSON MANAGEMENT (UK) LIMITED REGISTERED NUMBER:06344188 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 133 |  | 177
|  |  | 133 |  | 177
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,016 |  | - |
Cash at bank and in hand |  | 5,059 |  | 2,984 |
|  | 6,075 |  | 2,984 |
Creditors: amounts falling due within one year | 6 | (236,533) |  | (218,933) |
Net current liabilities |  |  | (230,458) |  | (215,949)
Total assets less current liabilities |  |  | (230,325) |  | (215,772)
Net liabilities |  |  | (230,325) |  | (215,772)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (231,325) |  | (216,772)
|  |  | (230,325) |  | (215,772)
The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ D.J. Hendrix
Director
Date: 16 September 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
KARSON MANAGEMENT (UK) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Karson Management (UK) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office, which is also the principal place of business, is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of accounting
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover shown in the Statement of Income and Retained Earnings represents billings for services provided to Karson Management (Bermuda) Limited and other group affiliates.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 2
KARSON MANAGEMENT (UK) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Foreign currencies
Assets and liabilities in foreign currencies will be translated into sterling at the rates of exchange ruling at the balance sheet. Transactions in foreign currencies will be translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences will be taken into account in arriving at the operating profit.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2023 - 3).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2024 | 7,484
| At 31 December 2024 | 7,484
| Depreciation |
| At 1 January 2024 | 7,307
| Charge for the year on owned assets | 44
| At 31 December 2024 | 7,351
| Net book value |
| At 31 December 2024 | 133
| At 31 December 2023 | 177
Page 3
KARSON MANAGEMENT (UK) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 1,016 | -
|  | 1,016 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 907 | 6,311
| Amounts owed to group undertakings | 231,467 | 199,497
| Other taxation and social security | - | 4,278
| Other creditors | 934 | 6,082
| Accruals and deferred income | 3,225 | 2,765
|  | 236,533 | 218,933
| Included in other creditors is an amount of £890 (2023: £890) due to one of the directors. This amount is free of interest and repayable on demand.
Page 4