Registered number
06754711
Kirkham Pryer Limited
Filleted Accounts
31 December 2024
Kirkham Pryer Limited
Registered number: 06754711
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 1,815 4,980
Current assets
Debtors 5 5,805 34,037
Cash at bank and in hand 30,606 143,619
36,411 177,656
Creditors: amounts falling due within one year 6 (15,931) (49,645)
Net current assets 20,480 128,011
Net assets 22,295 132,991
Capital and reserves
Called up share capital 100 100
Profit and loss account 22,195 132,891
Shareholders' funds 22,295 132,991
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.
R J Hill
Director
Approved by the board on 31 August 2025
Kirkham Pryer Limited
Notes to the Accounts
for the year ended 31 December 2024
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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Furniture and fixtures over 4 years (was 20% reducing balance)
Computer equipment over 4 years (was 25% reducing balance)
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 4
3 Intangible fixed assets £
Goodwill:
Cost
At 1 January 2024 25,000
At 31 December 2024 25,000
Amortisation
At 1 January 2024 25,000
At 31 December 2024 25,000
Net book value
At 31 December 2024 -
4 Tangible fixed assets
Furniture and fixtures Computer equipment Total
£ £ £
Cost
At 1 January 2024 15,945 15,514 31,459
Additions - 1,088 1,088
At 31 December 2024 15,945 16,602 32,547
Depreciation
At 1 January 2024 14,791 11,688 26,479
Charge for the year 1,154 3,099 4,253
At 31 December 2024 15,945 14,787 30,732
Net book value
At 31 December 2024 - 1,815 1,815
At 31 December 2023 1,154 3,826 4,980
5 Debtors 2024 2023
£ £
Trade debtors 5,805 23,571
Other debtors - 10,466
5,805 34,037
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 766
Taxation and social security costs 13,931 45,808
Other creditors 2,000 3,071
15,931 49,645
7 Controlling party
The company is controlled by the director.
8 Other information
Kirkham Pryer Limited is a private company limited by shares and incorporated in England. Its registered office is:
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
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