1 March 2024 false No description of principal activity Taxfiler 2024.6 SC393439business:PrivateLimitedCompanyLtd2024-03-012025-02-28 SC3934392024-02-29 SC3934392024-03-012025-02-28 SC393439business:AuditExempt-NoAccountantsReport2024-03-012025-02-28 SC393439business:FilletedAccounts2024-03-012025-02-28 SC3934392025-02-28 SC393439business:Director12024-03-012025-02-28 SC3934392024-02-29 SC393439core:WithinOneYear2025-02-28 SC393439core:WithinOneYear2024-02-29 SC393439core:AfterOneYear2025-02-28 SC393439core:AfterOneYear2024-02-29 SC393439core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC393439core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC393439core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC393439core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC393439core:PreviouslyStatedAmount2025-02-28 SC393439core:PreviouslyStatedAmount2024-02-29 SC393439business:SmallEntities2024-03-012025-02-28 SC393439countries:Scotland2024-03-012025-02-28 SC393439core:PlantMachinery2024-03-012025-02-28 SC393439core:MotorVehicles2024-03-012025-02-28 SC393439core:FurnitureFittings2024-03-012025-02-28 SC393439core:MotorVehicles2024-02-29 SC393439core:FurnitureFittings2024-02-29 SC393439core:ComputerEquipment2024-02-29 SC393439core:MotorVehicles2025-02-28 SC393439core:FurnitureFittings2025-02-28 SC393439core:ComputerEquipment2025-02-28 SC393439core:ComputerEquipment2024-03-012025-02-28 SC393439business:OrdinaryShareClass12024-03-012025-02-28 SC393439business:OrdinaryShareClass12023-03-012024-02-29 SC3934392023-03-012024-02-29 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC393439 (Scotland)
Kelbar Ltd Unaudited accounts for the year ended 28 February 2025
Kelbar Ltd Unaudited accounts Contents
Page
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Kelbar Ltd Company Information for the year ended 28 February 2025
Director
Ignazio Kelly
Company Number
SC393439 (Scotland)
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Kelbar Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,419 
12,705 
Current assets
Debtors
208 
27,634 
Cash at bank and in hand
6,324 
8,939 
6,532 
36,573 
Creditors: amounts falling due within one year
(350)
(350)
Net current assets
6,182 
36,223 
Total assets less current liabilities
16,601 
48,928 
Creditors: amounts falling due after more than one year
(77,175)
(80,416)
Net liabilities
(60,574)
(31,488)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(60,674)
(31,588)
Shareholders' funds
(60,574)
(31,488)
For the year ending 28 February 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 director acknowledges his 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 and authorised for issue on 30 November 2025 and were signed on its behalf by
Ignazio Kelly Director Company Registration No. SC393439
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Kelbar Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Kelbar Ltd is a private company, limited by shares, registered in Scotland, registration number SC393439.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Motor vehicles
18%
Fixtures & fittings
18
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
39,500 
1,958 
659 
42,117 
At 28 February 2025
39,500 
1,958 
659 
42,117 
Depreciation
At 1 March 2024
27,138 
1,689 
585 
29,412 
Charge for the year
2,225 
48 
13 
2,286 
At 28 February 2025
29,363 
1,737 
598 
31,698 
Net book value
At 28 February 2025
10,137 
221 
61 
10,419 
At 29 February 2024
12,362 
269 
74 
12,705 
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Kelbar Ltd Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
208 
3,320 
Trade debtors
- 
24,314 
208 
27,634 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
350 
350 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
5,758 
11,647 
Loans from directors
71,417 
68,769 
77,175 
80,416 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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