REGISTERED NUMBER: 08523133 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Kiestones Consultancy Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

14,088

16,810

CURRENT ASSETS

Debtors

5

25,996

17,590

Cash at bank

18,757

37,588

44,753

55,178

CREDITORS

Amounts falling due within one year

6

53,260

47,017

NET CURRENT (LIABILITIES)/ASSETS

(8,507

)

8,161

TOTAL ASSETS LESS CURRENT LIABILITIES

5,581

24,971

CREDITORS

Amounts falling due after more than one year

7

(1,935

)

(7,644

)

PROVISIONS FOR LIABILITIES

(3,522

)

(3,628

)

NET ASSETS

124

13,699

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

121

13,696

SHAREHOLDERS' FUNDS

124

13,699

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

Mrs N M Stones - Director

1.	STATUTORY INFORMATION

Kiestones Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08523133

Registered office:

The Little Barn

Keepers Lane

Barnacre

Preston

PR3 1QN

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

506

15,666

11,929

5,270

33,371

DEPRECIATION

At 1 April 2024

400

9,538

3,310

3,313

16,561

Charge for year

21

919

1,293

489

2,722

At 31 March 2025

421

10,457

4,603

3,802

19,283

NET BOOK VALUE

At 31 March 2025

85

5,209

7,326

1,468

14,088

At 31 March 2024

106

6,128

8,619

1,957

16,810

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,130

17,590

Other debtors

866

-

25,996

17,590

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,709

5,569

Trade creditors

734

1,398

Taxation and social security

39,803

25,806

Other creditors

7,014

14,244

53,260

47,017

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,935

7,644