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Company Registration No. SC392509 (Scotland)
Kepstorn Solicitors Limited Unaudited accounts for the year ended 31 March 2025
Kepstorn Solicitors Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kepstorn Solicitors Limited Company Information for the year ended 31 March 2025
Director
C Jones
Company Number
SC392509 (Scotland)
Registered Office
Kepstorn Knockbuckle Road Kilmacolm Renfrewshire PA13 4JU
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Kepstorn Solicitors Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1
1
Current assets
Debtors
5
911,859
883,340
Cash at bank and in hand
602,223
616,832
1,514,082
1,500,172
Creditors: amounts falling due within one year
6
(373,422)
(406,757)
Net current assets
1,140,660
1,093,415
Net assets
1,140,661
1,093,416
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
1,140,659
1,093,414
Shareholders' funds
1,140,661
1,093,416
For the year ending 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 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 11 September 2025 and were signed on its behalf by
C Jones Director Company Registration No. SC392509
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Kepstorn Solicitors Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Kepstorn Solicitors Limited is a private company, limited by shares, registered in Scotland, registration number SC392509. The registered office is Kepstorn, Knockbuckle Road, Kilmacolm, Renfrewshire, PA13 4JU.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents invoiced sales to external customers, excluding value added tax.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
9,302
At 31 March 2025
9,302
Depreciation
At 1 April 2024
9,301
At 31 March 2025
9,301
Net book value
At 31 March 2025
1
At 31 March 2024
1
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Kepstorn Solicitors Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,553
-
Trade debtors
21,072
60,383
Accrued income and prepayments
5,667
7,579
Other debtors
105,173
55,164
133,465
123,126
Amounts falling due after more than one year
Other debtors
778,394
760,214
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
6,764
Taxes and social security
22,575
49,882
Other creditors
19,190
17,626
Loans from directors
329,157
329,985
Accruals
2,500
2,500
373,422
406,757
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary A shares of £1 each
1
1
1 Ordinary B shares of £1 each
1
1
2
2
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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