ACCOUNTS - Final Accounts preparation

Company registration number: 15676175

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 MARCH 2025

	KEPLER 2024 LIMITED


KEPLER 2024 LIMITED

COMPANY INFORMATION

Directors	V Potschisvili (appointed 24 April 2024)
	A Tarlo (appointed 24 April 2024)


Registered number	15676175


Registered office	33 Sackville Street
	London
	W1S 3EB


Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


KEPLER 2024 LIMITED REGISTERED NUMBER:15676175

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	150,953
		150,953
Creditors: amounts falling due within one year	5	(41,688)
Net current assets			109,265
Total assets less current liabilities			109,265

Net assets			109,265

Capital and reserves
Called up share capital			100
Profit and loss account			109,165
			109,265

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A Tarlo

Director

Date: 31 December 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1


KEPLER 2024 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Kepler 2024 Limited is a private company, limited by shares, registered in England and Wales, company registration number 15676175. The registered office is stated on the company information page. There is no principle place of business.
The company was incorporated and began trading on 24 April 2024. The accounts cover the short period ending 31 March 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Employees

The average monthly number of employees, including directors, during the period was 2.

Page 2


KEPLER 2024 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Debtors

					2025
					£


	Amounts owed by group undertakings	125,883
	Other debtors	23,430
	Called up share capital not paid	100
	Prepayments and accrued income	1,540
		150,953

5.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	2,700
	Amounts owed to group undertakings	700
	Corporation tax	36,388
	Accruals and deferred income	1,900
		41,688

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