REGISTERED NUMBER: 13796200 (England and Wales)

KEMPSTON-PARKES SURVEYORS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A G Kempston-Parkes

Dr A T Kempston-Parkes

Mr I Lee

Mr J S Williams

Mr C T Wilson

REGISTERED OFFICE:

5 Arthington Avenue

Harrogate

North Yorkshire

HG1 5NB

REGISTERED NUMBER:

13796200 (England and Wales)

ACCOUNTANTS:

DSC

Chartered Accountants

Tattersall House

East Parade

Harrogate

North Yorkshire

HG1 5LT

FIXED ASSETS

Tangible assets

4

45,141

48,917

CURRENT ASSETS

Debtors

5

39,991

40,295

Cash at bank and in hand

123,243

115,985

163,234

156,280

CREDITORS

Amounts falling due within one year

6

163,456

128,482

NET CURRENT (LIABILITIES)/ASSETS

(222

)

27,798

TOTAL ASSETS LESS CURRENT LIABILITIES

44,919

76,715

PROVISIONS FOR LIABILITIES

11,300

12,300

NET ASSETS

33,619

64,415

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

33,519

64,315

33,619

64,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

Mr A G Kempston-Parkes - Director

1.	STATUTORY INFORMATION

Kempston-Parkes Surveyors 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.

Fixture and fittings - 25% straight line

Motor vehicles - 25% reducing balance

Computer equipment - 33.33% straight line

Improvements to property - 25% straight line

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 31 March 2024

17,703

50,995

22,247

90,945

Additions

23,107

-

5,209

28,316

At 30 March 2025

40,810

50,995

27,456

119,261

DEPRECIATION

At 31 March 2024

6,498

22,310

13,220

42,028

Charge for year

10,191

12,749

9,152

32,092

At 30 March 2025

16,689

35,059

22,372

74,120

NET BOOK VALUE

At 30 March 2025

24,121

15,936

5,084

45,141

At 30 March 2024

11,205

28,685

9,027

48,917

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

24,450

24,450

Prepayments and accrued income

7,441

7,745

31,891

32,195

Amounts falling due after more than one year:

Tax

8,100

8,100

Aggregate amounts

39,991

40,295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,022

6,503

Tax

110,249

80,402

Social security and other taxes

3,312

6,740

VAT

23,729

27,723

Other creditors

5,073

1,421

Directors' current accounts

1,571

893

Accruals and deferred income

7,500

4,800

163,456

128,482

7.

RESERVES

Retained

earnings

£

At 31 March 2024

64,315

Profit for the year

239,713

Dividends

(270,509

)

At 30 March 2025

33,519