Registration number: 08805934

Kelmerisk Limited

Contents

Company Information	1
Directors' Report	2
Abridged Statement Financial Position	3 to 4
Statement of Changes in Equity	5
Notes to the Unaudited Abridged Financial Statements	6 to 9

Kelmerisk Limited

Company Information

Directors

G B Taylor Giorgio Marco Iodice

Company secretary

Lincoln Secretaries Ltd

Registered office

12 Bridewell Place Third Floor East London EC4V 6AP

Kelmerisk Limited

Directors' Report for the Year Ended 31 December 2024

The directors present their report and the abridged financial statements for the year ended 31 December 2024.

Directors of the company

The directors who held office during the year were as follows:

G B Taylor

Giorgio Marco Iodice

Principal activity

The principal activity of the company is that of private security activities.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 30 December 2025 and signed on its behalf by:
 

......................................... Lincoln Secretaries Ltd Company secretary

Kelmerisk Limited

(Registration number: 08805934)
Abridged Statement Financial Position as at 31 December 2024

	Note	2024 €	2023 €
Fixed assets
Tangible assets	4	3,765	5,021
Investments	5	15,000	-
		18,765	5,021
Current assets
Debtors		600,080	522,007
Cash at bank and in hand		85,754	225,073
		685,834	747,080
Prepayments and accrued income		491,136	395,000
Creditors: Amounts falling due within one year		(190,547)	(227,027)
Net current assets		986,423	915,053
Total assets less current liabilities		1,005,188	920,074
Accruals and deferred income		(18,387)	(1,353)
Net assets		986,801	918,721
Capital and reserves
Called up share capital	6	100	100
Retained earnings		986,701	918,621
Shareholders' funds		986,801	918,721

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Income Statement and an Abridged Statement Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 30 December 2025 and signed on its behalf by:
 

Kelmerisk Limited

(Registration number: 08805934)
Abridged Statement Financial Position as at 31 December 2024

......................................... G B Taylor Director

Kelmerisk Limited

Statement of Changes in Equity for the Year Ended 31 December 2024

	Share capital €	Retained earnings €	Total €
At 1 January 2024	100	918,621	918,721
Profit for the year	-	68,080	68,080
At 31 December 2024	100	986,701	986,801

	Share capital €	Retained earnings €	Total €
At 1 January 2023	100	833,288	833,388
Profit for the year	-	85,333	85,333
At 31 December 2023	100	918,621	918,721

Kelmerisk Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Bridewell Place
Third Floor East
London
EC4V 6AP

These financial statements were authorised for issue by the Board on 30 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Kelmerisk Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Kelmerisk Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

Kelmerisk Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Furniture, fittings and equipment  €	Total €
Cost or valuation
At 1 January 2024	10,134	10,134
At 31 December 2024	10,134	10,134
Depreciation
At 1 January 2024	5,113	5,113
Charge for the year	1,256	1,256
At 31 December 2024	6,369	6,369
Carrying amount
At 31 December 2024	3,765	3,765
At 31 December 2023	5,021	5,021

5	Investments

	Total €
Cost or valuation
Additions	15,000
Provision
Carrying amount
At 31 December 2024	15,000