Company registration number 15714535 (England and Wales)
Keamor Limited
Unaudited Financial Statements
For The Period Ended 31 May 2025
Pages For Filing With Registrar
Pinnick Lewis LLP
Chartered Certified Accountants
Handel House
95 High Street
Edgware
HA8 7DB
Keamor Limited
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Keamor Limited
BALANCE SHEET
As At 31 May 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
298,446
Current assets
Debtors
4
1,673
Cash at bank and in hand
10,972
12,645
Creditors: amounts falling due within one year
5
(122,809)
Net current liabilities
(110,164)
Total assets less current liabilities
188,282
Creditors: amounts falling due after more than one year
6
(189,566)
Net liabilities
(1,284)
Capital and reserves
Called up share capital
4
Profit and loss reserves
(1,288)
Total equity
(1,284)

For the financial period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period 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 financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 February 2026 and are signed on its behalf by:
A Moran
Director
Company registration number 15714535 (England and Wales)
Keamor Limited
NOTES TO THE FINANCIAL STATEMENTS
For The Period Ended 31 May 2025
- 2 -
1
Accounting policies
Company information

Keamor Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Bournehal Lane, Bushey, WD23 3JU.

1.1
Reporting period

The company is presenting its first set of account s from incorporation on 11 May 2024 to 31 May 2025.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Keamor Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Period Ended 31 May 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

The tax expense represents the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
Keamor Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Period Ended 31 May 2025
- 4 -
3
Investment property
2025
£
Fair value
At 11 May 2024
-
0
Additions
298,446
At 31 May 2025
298,446
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
1,673
5
Creditors: amounts falling due within one year
2025
£
Other creditors
122,809
6
Creditors: amounts falling due after more than one year
2025
£
Other creditors
189,566
2025-05-31 2024-05-11 false false false 11 February 2026 CCH Software CCH Accounts Production 2025.200 No description of principal activity A Moran E Keaney 15714535 2024-05-11 2025-05-31 15714535 2025-05-31 15714535 core:ShareCapital 2025-05-31 15714535 core:RetainedEarningsAccumulatedLosses 2025-05-31 15714535 bus:Director1 2024-05-11 2025-05-31 15714535 2024-05-10 15714535 core:WithinOneYear 2025-05-31 15714535 core:CurrentFinancialInstruments 2025-05-31 15714535 core:Non-currentFinancialInstruments 2025-05-31 15714535 bus:PrivateLimitedCompanyLtd 2024-05-11 2025-05-31 15714535 bus:SmallCompaniesRegimeForAccounts 2024-05-11 2025-05-31 15714535 bus:FRS102 2024-05-11 2025-05-31 15714535 bus:AuditExemptWithAccountantsReport 2024-05-11 2025-05-31 15714535 bus:Director2 2024-05-11 2025-05-31 15714535 bus:FullAccounts 2024-05-11 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP