REGISTERED NUMBER: 02772856 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

KEMBER ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Kember

Mrs A Kember

SECRETARY:

Mrs A Kember

REGISTERED OFFICE:

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

REGISTERED NUMBER:

02772856 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville (Bristol) Limited

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

CURRENT ASSETS

Debtors

5

183,507

184,496

Cash at bank

12,708

3

196,215

184,499

CREDITORS

Amounts falling due within one year

6

453,132

372,932

NET CURRENT LIABILITIES

(256,917

)

(188,433

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(256,917

)

(188,433

)

CREDITORS

Amounts falling due after more than one year

7

94,150

94,150

NET LIABILITIES

(351,067

)

(282,583

)

CAPITAL AND RESERVES

Called up share capital

8

20,000

20,000

Retained earnings

(371,067

)

(302,583

)

SHAREHOLDERS' FUNDS

(351,067

)

(282,583

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

P Kember - Director

1.	STATUTORY INFORMATION

Kember Associates 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

6,209

DEPRECIATION

At 1 April 2024

and 31 March 2025

6,209

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,289

24,779

Other debtors

159,218

159,717

183,507

184,496

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

44,336

44,336

Trade creditors

39,092

35,926

Taxation and social security

64,961

47,792

Other creditors

304,743

244,878

453,132

372,932

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

94,150

94,150

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20,000

Ordinary

£1

20,000

20,000

9.	RELATED PARTY DISCLOSURES

At the end of the year the company was owed £132,376 (2024 : £132,356) by Kember Associates, a partnership in which P N Kember and A F Kember are partners.

10.	ULTIMATE CONTROLLING PARTY

The company was under the joint control of P N Kember and A F Kember throughout the current and previous year by virtue of their interest in the entire issued share capital of the company.