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Company Registration No. 10315520 (England and Wales)
Kelly & Mackay Ltd Unaudited accounts for the year ended 31 August 2025
Kelly & Mackay Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kelly & Mackay Ltd Company Information for the year ended 31 August 2025
Directors
David Kelly Sharon Kelly
Company Number
10315520 (England and Wales)
Registered Office
76 Hillary Road Basingstoke Hampshire RG21 5TW
Accountants
Black & White Chartered Certified Accountants The Well House 4 Herriard Park Basingstoke Hampshire RG25 2PL
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Kelly & Mackay Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
4,489
4,489
Tangible assets
5
3,350
6,825
7,839
11,314
Current assets
Debtors
6
8,370
9,564
Cash at bank and in hand
4,977
4,953
13,347
14,517
Creditors: amounts falling due within one year
7
(18,350)
(20,353)
Net current liabilities
(5,003)
(5,836)
Total assets less current liabilities
2,836
5,478
Creditors: amounts falling due after more than one year
8
(25,375)
(33,196)
Net liabilities
(22,539)
(27,718)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(22,541)
(27,720)
Shareholders' funds
(22,539)
(27,718)
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by
David Kelly Director Company Registration No. 10315520
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Kelly & Mackay Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Kelly & Mackay Ltd is a private company, limited by shares, registered in England and Wales, registration number 10315520. The registered office is 76 Hillary Road, Basingstoke, Hampshire, RG21 5TW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
20,374
At 31 August 2025
20,374
Amortisation
At 1 September 2024
15,885
At 31 August 2025
15,885
Net book value
At 31 August 2025
4,489
At 31 August 2024
4,489
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Kelly & Mackay Ltd Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 September 2024
32,678
Revaluations
(374)
At 31 August 2025
32,304
Depreciation
At 1 September 2024
25,853
Surplus on revaluation
3,101
At 31 August 2025
28,954
Net book value
At 31 August 2025
3,350
At 31 August 2024
6,825
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
8,370
9,564
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
7,996
4,684
Taxes and social security
(12,159)
(8,799)
Other creditors
1,611
2,690
Loans from directors
20,260
19,605
Accruals
642
2,173
18,350
20,353
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
25,375
33,196
9
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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