REGISTERED NUMBER: 03369714 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

KEMPER SYSTEM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A H Wiggenhagen

M Bruchez

REGISTERED OFFICE:

Kemper House

30 Kingsland Grange

Warrington

Cheshire

WA1 4RW

REGISTERED NUMBER:

03369714 (England and Wales)

SENIOR STATUTORY AUDITOR:

Keith Rotheram

AUDITORS:

C A Hunter Limited

Statutory Auditors

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

5

17,385

10,130

CURRENT ASSETS

Stocks

435,325

347,797

Debtors

6

675,044

932,243

Cash at bank and in hand

386,014

759,097

1,496,383

2,039,137

CREDITORS

Amounts falling due within one year

7

1,039,507

1,924,289

NET CURRENT ASSETS

456,876

114,848

TOTAL ASSETS LESS CURRENT LIABILITIES

474,261

124,978

PROVISIONS FOR LIABILITIES

4,345

2,505

NET ASSETS

469,916

122,473

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

469,816

122,373

SHAREHOLDERS' FUNDS

469,916

122,473

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

M Bruchez - Director

1.	STATUTORY INFORMATION

Kemper System Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 16 ) .

4.	AUDITORS' REMUNERATION

31.12.24

31.12.23

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

6,800

6,600

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

software

Totals

£

£

£

£

COST

At 1 January 2024

93,188

248,822

66,405

408,415

Additions

-

14,831

-

14,831

At 31 December 2024

93,188

263,653

66,405

423,246

DEPRECIATION

At 1 January 2024

93,086

238,794

66,405

398,285

Charge for year

102

7,474

-

7,576

At 31 December 2024

93,188

246,268

66,405

405,861

NET BOOK VALUE

At 31 December 2024

-

17,385

-

17,385

At 31 December 2023

102

10,028

-

10,130

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

566,852

870,844

Other debtors

108,192

61,399

675,044

932,243

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

137,137

227,374

Amounts owed to group undertakings

572,659

1,320,202

Taxation and social security

180,628

246,325

Other creditors

149,083

130,388

1,039,507

1,924,289

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

208,313

80,046

Between one and five years

502,006

76,308

710,319

156,354

On 7 October 2013 the company entered into a 10 year property lease agreement with Mason & Partners Limited, with an annual rent of £96,985.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Keith Rotheram (Senior Statutory Auditor)

for and on behalf of C A Hunter Limited

10.	RELATED PARTY DISCLOSURES