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Registered number: 09663833









KLGNV (ROWLEY) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
KLGNV (ROWLEY) LIMITED
REGISTERED NUMBER: 09663833

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2,412,000
2,412,000

  
2,412,000
2,412,000

Current assets
  

Debtors: amounts falling due within one year
 5 
10,100
495,014

Cash at bank and in hand
 6 
218,717
861,761

  
228,817
1,356,775

Total assets less current liabilities
  
 
 
2,640,817
 
 
3,768,775

  

Net assets
  
2,640,817
3,768,775


Capital and reserves
  

Called up share capital 
 7 
87
100

Capital redemption reserve
  
13
-

Profit and loss account
  
2,640,717
3,768,675

  
2,640,817
3,768,775


Page 1

 
KLGNV (ROWLEY) LIMITED
REGISTERED NUMBER: 09663833
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 comprehensive income 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 on 17 September 2025.




G J E Brandrick
Director

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
KLGNV (ROWLEY) LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
100
-
3,779,786
3,779,886


Comprehensive income for the year

Profit for the year
-
-
499,889
499,889
Total comprehensive income for the year
-
-
499,889
499,889


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(511,000)
(511,000)


Total transactions with owners
-
-
(511,000)
(511,000)



At 1 January 2024
100
-
3,768,675
3,768,775


Comprehensive income for the year

Profit for the year
-
-
387,042
387,042
Total comprehensive income for the year
-
-
387,042
387,042


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(150,000)
(150,000)

Purchase of own shares
-
13
(1,365,000)
(1,364,987)

Shares cancelled during the year
(13)
-
-
(13)


Total transactions with owners
(13)
13
(1,515,000)
(1,515,000)


At 31 December 2024
87
13
2,640,717
2,640,817


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
KLGNV (ROWLEY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Company was incorporated as a Limited Company in the United Kingdom on 30 June 2015.
The Company's registered office is Penncricket Lane, Rowley Regis, West Midlands, B65 0RE.
The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.
The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 4

 
KLGNV (ROWLEY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
2,412,000



At 31 December 2024
2,412,000





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
10,000
494,914

Called up share capital not paid
100
100

10,100
495,014



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
218,717
861,761

218,717
861,761



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



87 (2023 - 100) Ordinary shares of £1.00 each
87
100

On 7 June 2024, 13 Ordinary £1 shares were cancelled, purchased by the Company for a consideration of £1,365,000.


 
Page 5