REGISTERED NUMBER: 11332085 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kelsam Support Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Kingham

REGISTERED OFFICE:

Suite 1

Marshall Business Centre

Faraday Road

Hereford

HR4 9NS

REGISTERED NUMBER:

11332085 (England and Wales)

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Tangible assets

4

2,767

3,220

Investment property

5

184,060

184,060

186,827

187,280

CURRENT ASSETS

Debtors

6

48,310

12,798

Cash at bank and in hand

122,940

88,971

171,250

101,769

CREDITORS

Amounts falling due within one year

7

223,464

189,112

NET CURRENT LIABILITIES

(52,214

)

(87,343

)

TOTAL ASSETS LESS CURRENT LIABILITIES

134,613

99,937

CREDITORS

Amounts falling due after more than one year

8

21,666

27,432

NET ASSETS

112,947

72,505

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

112,847

72,405

112,947

72,505

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 December 2025 and were signed by:

D A Kingham - Director

1.	STATUTORY INFORMATION

Kelsam Support Services 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

10% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 24 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

4,537

DEPRECIATION

At 1 April 2024

1,317

Charge for year

453

At 31 March 2025

1,770

NET BOOK VALUE

At 31 March 2025

2,767

At 31 March 2024

3,220

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

184,060

NET BOOK VALUE

At 31 March 2025

184,060

At 31 March 2024

184,060

The properties that had previously been included in freehold land and buildings have been reclassified as investment properties under FRS102.

The investment properties were valued on an open market basis on 31 March 2025 by the director.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

184,060

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

184,060

184,060

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

40,686

6,536

Other debtors

7,624

6,262

48,310

12,798

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,154

5,773

Trade creditors

5,893

8,211

Amounts owed to group undertakings

-

145,060

Taxation and social security

37,681

9,501

Other creditors

173,736

20,567

223,464

189,112

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

21,666

27,432

9.	RELATED PARTY DISCLOSURES

At the year end the Company owed companies under common control £3,000 (2024: £148,060) which is included within trade creditors.

During the year the Company paid management fees of £2,400 (2024: £2,000) and software charges of £2,000 (2024: £2,000) to a company under common control.

Interest is being paid to the Director on monies due to him at the Bank of England base rate.