Company Registration No. 11541096 (England and Wales)
Kera Consultancy Ltd
Unaudited accounts
for the year ended 31 August 2025
Kera Consultancy Ltd
Unaudited accounts
Contents
Kera Consultancy Ltd
Company Information
for the year ended 31 August 2025
Directors
Kathryn Cowan
David Cowan
Company Number
11541096 (England and Wales)
Registered Office
47 GREEN LANE
HORBURY
WAKEFIELD
WF4 5DY
UNITED KINGDOM
Accountants
Clear Accountancy Services (Yorkshire) Ltd
66 Wakefield Road
Ossett
West Yorkshire
WF5 9JS
Kera Consultancy Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
50,539
74,678
Investment property
57,000
57,000
Investments
158,568
118,128
Cash at bank and in hand
2,984
11,038
Creditors: amounts falling due within one year
(241,395)
(55,243)
Net current liabilities
(36,683)
(43,025)
Total assets less current liabilities
229,424
206,781
Creditors: amounts falling due after more than one year
-
(12,925)
Net assets
229,424
193,856
Called up share capital
100
100
Profit and loss account
229,324
193,756
Shareholders' funds
229,424
193,856
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 21 October 2025 and were signed on its behalf by
David Cowan
Director
Company Registration No. 11541096
Kera Consultancy Ltd
Notes to the Accounts
for the year ended 31 August 2025
Kera Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 11541096. The registered office is 47 GREEN LANE, HORBURY, WAKEFIELD, WF4 5DY, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Fixtures & fittings
20% Reducing Balance
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
119,905
4,833
124,738
At 31 August 2025
119,905
5,291
125,196
At 1 September 2024
47,962
2,098
50,060
Charge for the year
23,981
616
24,597
At 31 August 2025
71,943
2,714
74,657
At 31 August 2025
47,962
2,577
50,539
At 31 August 2024
71,943
2,735
74,678
Fair value at 1 September 2024
57,000
Kera Consultancy Ltd
Notes to the Accounts
for the year ended 31 August 2025
6
Investments
Other investments
Valuation at 1 September 2024
118,128
Valuation at 31 August 2025
158,568
Amounts falling due within one year
Accrued income and prepayments
1,145
-
Amounts falling due after more than one year
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
12,925
15,511
Taxes and social security
16,509
14,949
Loans from directors
152,069
(10,000)
Deferred income
52,000
30,363
9
Creditors: amounts falling due after more than one year
2025
2024
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).