Company Registration No. 13250107 (England and Wales)
Kerb Enterprises Limited
Unaudited accounts
for the year ended 31 March 2025
Kerb Enterprises Limited
Unaudited accounts
Contents
Kerb Enterprises Limited
Company Information
for the year ended 31 March 2025
Directors
David Mccall
Philip Hannaway
Company Number
13250107 (England and Wales)
Registered Office
313 Middle Warehouse Castle Quay
Manchester
M15 4NT
ENGLAND
Accountants
Sleek Accounting Ltd
4th Floor
205 Regent Street
London
W1B 4HB
Kerb Enterprises Limited
Statement of financial position
as at 31 March 2025
Tangible assets
72,225
85,255
Cash at bank and in hand
4,381
5,236
Creditors: amounts falling due within one year
(130,838)
(147,413)
Net current liabilities
(109,910)
(127,900)
Net liabilities
(37,685)
(42,645)
Called up share capital
2
2
Profit and loss account
(37,687)
(42,647)
Shareholders' funds
(37,685)
(42,645)
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 directors acknowledge their 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 of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by
David Mccall
Director
Company Registration No. 13250107
Kerb Enterprises Limited
Notes to the Accounts
for the year ended 31 March 2025
Kerb Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 13250107. The registered office is 313 Middle Warehouse Castle Quay, Manchester, M15 4NT, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Kerb Enterprises Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
112,585
1,687
5,676
2,194
122,142
At 31 March 2025
112,585
1,687
5,676
2,194
122,142
At 1 April 2024
30,119
883
3,843
2,042
36,887
Charge for the year
11,258
201
1,419
152
13,030
At 31 March 2025
41,377
1,084
5,262
2,194
49,917
At 31 March 2025
71,208
603
414
-
72,225
At 31 March 2024
82,466
804
1,833
152
85,255
Amounts falling due within one year
Accrued income and prepayments
658
582
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
5,279
16,594
Taxes and social security
76
409
Other creditors
3,861
2,463
Loans from directors
112,928
116,553
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 7 (2024: 5).