Company No: 06022784 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	Daniel Kemp (Appointed 10 September 2024)
	Susan Ann Kemp (Resigned 10 September 2024)
	Wilfred Kemp (Appointed 10 September 2024)

SECRETARY

Wilfred Kemp

REGISTERED OFFICE	Camburgh House
	27 New Dover
	Road
	Canterbury
	Kent
	CT1 3DN
	United Kingdom

COMPANY NUMBER

06022784 (England and Wales)

ACCOUNTANT	Burgess Hodgson Limited
	Camburgh House
	27 New Dover Road
	Canterbury
	Kent
	CT1 3DN
	United Kingdom

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	5	15,166		24,800
		15,166		24,800
Current assets
Debtors	6	1,257,572		782,092
Cash at bank and in hand		2,223		177,310
		1,259,795		959,402
Creditors: amounts falling due within one year	7	( 562,298)		( 414,572)
Net current assets		697,497		544,830
Total assets less current liabilities		712,663		569,630
Creditors: amounts falling due after more than one year	8	( 6,160)		( 79,951)
Provision for liabilities		2,599		1,156
Net assets		709,102		490,835
Capital and reserves
Called-up share capital		100		100
Profit and loss account		709,002		490,735
Total shareholder's funds		709,102		490,835

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Keilhill Children Services Limited (registered number: 06022784) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

Wilfred Kemp Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Keilhill Children Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Camburgh House, 27 New Dover, Road, Canterbury, Kent, CT1 3DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

20 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	20 % reducing balance
Plant and machinery	5 years straight line
Vehicles	3 years straight line
Fixtures and fittings	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	20		20

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2024	3,454		3,454
At 31 December 2024	3,454		3,454
Accumulated amortisation
At 01 January 2024	3,454		3,454
At 31 December 2024	3,454		3,454
Net book value
At 31 December 2024	0		0
At 31 December 2023	0		0

5. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 January 2024	23,446		98,815		16,315		4,182		142,758
Additions	0		0		0		2,261		2,261
At 31 December 2024	23,446		98,815		16,315		6,443		145,019
Accumulated depreciation
At 01 January 2024	8,438		95,601		9,737		4,182		117,958
Charge for the financial year	2,997		3,214		5,384		300		11,895
At 31 December 2024	11,435		98,815		15,121		4,482		129,853
Net book value
At 31 December 2024	12,011		0		1,194		1,961		15,166
At 31 December 2023	15,008		3,214		6,578		0		24,800

6. Debtors

	2024		2023
	£		£
Trade debtors	180,538		107,326
Amounts owed by related parties	4,131		3,673
Other debtors	1,072,903		671,093
	1,257,572		782,092

7. Creditors: amounts falling due within one year

	2024		2023
	£		£
Bank loans and overdrafts	70,464		113,305
Amounts owed to Group undertakings	29,790		27,580
Taxation and social security	289,563		161,930
Other creditors	172,481		111,757
	562,298		414,572

The company has a fixed and floating charge over its assets from HSBC Bank PLC.

8. Creditors: amounts falling due after more than one year

	2024		2023
	£		£
Bank loans	6,160		79,951

The company has a fixed and floating charge over its assets from HSBC Bank PLC.

9. Related party transactions

Transactions with owners holding a participating interest in the entity

	2024		2023
	£		£
At the year end, a group company was owed:	29,790		27,580

Transactions with the entity's directors

	2024		2023
	£		£
At the year end, the Director of the company owed	751,661		424,845

During the year advances of £316,221 (2023: £317,224) were made to the Director of the company. The Director made repayments of £1,000 (2023: £8,000). Interest of £11,595 (2023: £7,090) was charged at a rate of 2.5%

10. Ultimate controlling party

Parent Company:

Keilhill Holdings Limited

Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN

The company's ultimate parent company is Keilhill Holdings Limited, a company incorporated in England and Wales.