Keveral Sustainable Land Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 02993281

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		31,172		31,758

			31,172		31,758
CURRENT ASSETS
Cash at bank and in hand		17,592		16,565

		17,592		16,565
Creditors: Amounts Falling Due Within One Year	5	(17,113 )		(16,797 )

NET CURRENT ASSETS (LIABILITIES)			479		(232 )

TOTAL ASSETS LESS CURRENT LIABILITIES			31,651		31,526

NET ASSETS			31,651		31,526

Income and Expenditure Account			31,651		31,526

MEMBERS' FUNDS			31,651		31,526

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Keveral Sustainable Land Holdings Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Kevin Johnson

Director

09/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Keveral Sustainable Land Holdings Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 02993281 . The registered office is Keveral Farm, St Martin-By-Looe, Looe, Cornwall, PL13 1PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover consists of land and polytunnel rent receivable, misceallaneous sales and other operational income.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	not depreciated
Plant & Machinery	polytunnels: over 15 years (straight line)

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 May 2024	30,000	10,056	40,056
Disposals	-	(416 )	(416 )

As at 30 April 2025	30,000	9,640	39,640

...CONTINUED

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Keveral Sustainable Land Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024	-	8,298	8,298
Provided during the period	-	586	586
Disposals	-	(416 )	(416 )

As at 30 April 2025	-	8,468	8,468

Net Book Value
As at 30 April 2025	30,000	1,172	31,172

As at 1 May 2024	30,000	1,758	31,758

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	353	364
Private loans	13,723	13,723
Accruals and deferred income	3,037	2,710

	17,113	16,797

6. Related Party Transactions

One of the directors is charged land rent and for use of the polytunnel by the company at market value of £756 (2024: £814); and provides land management and administrative services to the company as a contractor on an ad hoc basis at below market rates at £220 (2024: £120).

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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