Koehl UK Ltd Company accounts

COMPANY REGISTRATION NUMBER: 11464501

Koehl UK Ltd

Unaudited Financial Statements

31 December 2024

Koehl UK Ltd

Financial Statements

Year ended 31 December 2024

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

Koehl UK Ltd

Director's Report

Year ended 31 December 2024

The director presents his report and the unaudited financial statements of the company for the year ended 31 December 2024 .

Director

The director who served the company during the year was as follows:

B M Holding

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 22 September 2025 and signed on behalf of the board by:

B M Holding
Director

Registered office:

Kingfisher House

Hurstwood Grange

Hurstwood Lane

Haywards Heath

West Sussex

RH17 7QX

Koehl UK Ltd

Statement of Income and Retained Earnings

Year ended 31 December 2024

	2024	2023
Note	£	£
Turnover	5,967	16,145

Cost of sales	( 4,860)	( 12,681)
	-------	--------
Gross profit	1,107	3,464

Administrative expenses	( 390)	( 511)
	-------	-------
Operating profit	717	2,953

Interest payable and similar expenses	4	70	68
		-------	-------
Profit before taxation		787	3,021

Tax on profit	( 149)	( 574)
	----	-------
Profit for the financial year and total comprehensive income	638	2,447
	----	-------

Retained earnings at the start of the year	4,925	2,478
	-------	-------
Retained earnings at the end of the year	5,563	4,925
	-------	-------

All the activities of the company are from continuing operations.

Koehl UK Ltd

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Current assets

Stocks		6,337	5,059
Debtors	5	13	2,048
Cash at bank and in hand		7,317	5,774
		--------	--------
		13,667	12,881

Creditors: amounts falling due within one year	6	( 8,102)	( 7,954)
		--------	--------
Net current assets		5,565	4,927
		-------	-------
Total assets less current liabilities		5,565	4,927
		-------	-------
Net assets		5,565	4,927
		-------	-------

Capital and reserves

Called up share capital	2	2
Profit and loss account	5,563	4,925
	-------	-------
Shareholders funds	5,565	4,927
	-------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

B M Holding
Director

Company registration number: 11464501

Koehl UK Ltd

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kingfisher House, Hurstwood Grange, Hurstwood Lane, Haywards Heath, West Sussex, RH17 7QX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Interest payable and similar expenses

	2024	2023
	£	£
Other interest payable and similar charges	( 70)	( 68)
	----	----

5. Debtors

	2024	2023
	£	£
Other debtors	13	2,048
	----	-------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	7,233	7,234
Corporation tax	149	–
Other creditors	720	720
	-------	-------
	8,102	7,954
	-------	-------

7. Controlling party

The company is controlled by B M Holding who is a director and sole shareholder.