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Registered Number: 09261415
England and Wales
KER CONSULTING LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

KER Consulting Limited Contents Page For the year ended 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

KER Consulting Limited Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2 |  | 431
|  | 2 |  | 431
Current assets |  |  |
Debtors | 4 | 920 |  | 976
Cash at bank and in hand |  | 3,655 |  | 2,084
|  | 4,575 |  | 3,060
Creditors: amount falling due within one year | 5 | (13,099) |  | (12,864)
Net current assets |  | (8,524) |  | (9,804)
Total assets less current liabilities |  | (8,522) |  | (9,373)
Net assets |  | (8,522) |  | (9,373)
Capital and reserves |  |  |
Called up share capital | 6 | 300 |  | 300
Profit and loss account |  | (8,822) |  | (9,673)
Shareholders' funds |  | (8,522) |  | (9,373)
For the year ended 30 April 2025 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 21 January 2026 and were signed on its behalf by:
S Kearsley Director | M B Eldor Director | T E D Ricketts Director | P Ralph Director
1

KER Consulting Limited Notes to the Financial Statements For the year ended 30 April 2025
General Information KER Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 09261415, registration address Ground Floor, 56 Hamilton Square, Birkenhead, Merseyside, CH41 5AS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of services supplied by the company. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Current tax is recognised as the amount of tax payable using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 33% Straight Line
Computer Equipment | 33% Straight Line
2. | Average number of employees Average number of employees during the year was 0 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 May 2024 | 7,384 |  | 10,624 |  | 18,008
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 April 2025 | 7,384 |  | 10,624 |  | 18,008
Depreciation
At 01 May 2024 | 7,096 |  | 10,481 |  | 17,577
Charge for year | 286 |  | 143 |  | 429
On disposals | - |  | - |  | -
At 30 April 2025 | 7,382 |  | 10,624 |  | 18,006
Net book values
Closing balance as at 30 April 2025 | 2 |  | - |  | 2
Opening balance as at 01 May 2024 | 288 |  | 143 |  | 431
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 232 |  | 102
Other Debtors | 650 |  | 650
VAT | 38 |  | 224
| 920 |  | 976
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 108 |  | 0
Accrued Expenses | 1,227 |  | 773
Other Creditors | 0 |  | 480
Directors' Current Accounts | 11,764 |  | 11,611
| 13,099 |  | 12,864
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
255 A shares of £1.00 each | 255 |  | 255
45 B shares of £1.00 each | 45 |  | 45
| 300 |  | 300
2