| Registered Number:04385734 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
T.D. & C. Kelly Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
T.D. & C. Kelly Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
60,770
33,249
3
60,770
33,249
1,000
1,000
4
| Trade and other receivables |
8,000
6,972
5
19,152
| Cash and cash equivalents |
14,038
22,010
28,152
| Trade and other payables: amounts falling due within one |
| year |
(16,428)
(16,203)
6
11,724
5,807
Net current assets
| Total assets less current liabilities |
66,577
44,973
| Trade and other payables: amounts falling due after more |
| than one year |
(5,860)
(29,568)
7
(5,027)
(5,685)
| Provisions for liabilities |
31,982
Net assets
33,428
2
2
31,980
33,426
31,982
33,428
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 23 October 2025 and were signed by: |
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For the year ended 31 March 2025
T.D. & C. Kelly Ltd
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 31 March 2025
T.D. & C. Kelly Ltd
Notes to the Financial Statements
Statutory Information
| T.D. & C. Kelly Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 04385734. |
| Principal place of business: |
Penrhos
Cwttir Lane
St Asaph
Denibighshire
LL17 0LF
C/O The Old Police Station
Halkyn Street
Holywell
Flintshire
CH8 7TX
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Motor Vehicles
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
| The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding. |
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For the year ended 31 March 2025
T.D. & C. Kelly Ltd
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
Goodwill
55,000
55,000
55,000
55,000
-
-
| 3. Property, plant and equipment |
143,381
12,995
130,386
36,500
36,500
-
130,386
49,495
179,881
| Provision for depreciation and impairment |
110,132
7,947
102,185
Charge for year
8,979
4,867
4,112
119,111
12,814
106,297
24,089
36,681
60,770
28,201
5,048
33,249
2024
2025
1,000
1,000
| 5. Trade and other receivables |
2024
2025
6,972
8,000
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For the year ended 31 March 2025
T.D. & C. Kelly Ltd
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
| Bank loans and overdraft (secured) |
2,101
5,179
1,960
4,618
| Taxation and social security |
7,469
5,935
| Accruals and deferred income |
285
190
| Obligations under HP/Financial leases |
4,388
-
-
506
16,203
16,428
| 7. Trade and other payables: amounts falling due after more than one year |
2024
2025
| Bank loans and overdraft (secured) |
-
5,569
291
105
-
18,213
| Obligations under HP/Financial leases |
11,250
-
29,568
5,860
| 8. Average number of persons employed |
During the year the average number of employees was 3 (2024 : 3)
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