Kelmarsh (Events) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05023035 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

KELMARSH (EVENTS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr RG Flenley

Mr J D Lancaster

Mrs C Brocklehurst

Mr C Greville-Heygate

SECRETARY:

Miss R Halley

REGISTERED OFFICE:

Kelmarsh Hall

Kelmarsh

Northampton

NN6 9LY

REGISTERED NUMBER:

05023035 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr P Bott FCA

AUDITORS:

Mark J Rees LLP Chartered Accountants

and Statutory Auditors

Granville Hall

Granville Road

Leicester

LE1 7RU

CURRENT ASSETS

Stocks

10,094

8,240

Debtors

4

19,349

10,716

Cash at bank and in hand

205,556

161,595

234,999

180,551

CREDITORS

Amounts falling due within one year

5

227,149

172,701

NET CURRENT ASSETS

7,850

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,850

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

6,850

SHAREHOLDERS' FUNDS

7,850

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 Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

Mr J D Lancaster - Director

1.	STATUTORY INFORMATION

Kelmarsh (Events) 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is recognised at the date events are held. Income and deposits received for events held after the year end are included as deferred income, and released to the profit and loss account once the events have taken place.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

10,167

6,130

Other debtors

9,182

4,586

19,349

10,716

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

3,619

996

Amounts owed to group undertakings

85,508

95,073

Taxation and social security

1,313

-

Other creditors

136,709

76,632

227,149

172,701

The amounts owed to group undertakings bear no interest and have no fixed date for repayment.

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr P Bott FCA (Senior Statutory Auditor)

for and on behalf of Mark J Rees LLP Chartered Accountants

7.	ULTIMATE PARENT COMPANY

In the directors' opinion, the company's immediate and ultimate parent company is The Kelmarsh Trust, a company incorporated in England and Wales, whose registered office is Kelmarsh Hall, Kelmarsh, Northampton, Northamptonshire, NN6 9LY.

The Kelmarsh Trust and the company together comprise the smallest and largest group of which the company is a member and the consolidated financial statements for that group may be obtained from Companies House and the Charity Commission.