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Kerste Holdings Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2024
Appleby Mall Limited
Kerste Holdings Limited
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Kerste Holdings Limited
Abridged Statement of Financial Position
As At 30 April 2024
Abridged Statement of Financial Position
Registered number: 06643312

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 134,204 |  | 138,132
Investments | 5 |  | 219,122 |  | 253,176
|  |  | 353,326 |  | 391,308
CURRENT ASSETS
Debtors |  | 8,860 |  | 378 |
Cash at bank and in hand |  | 33,226 |  | 40,250 |
|  | 42,086 |  | 40,628 |
Creditors: Amounts Falling Due Within One Year |  | (352,049 ) |  | (155,017 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (309,963 ) |  | (114,389 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,363 |  | 276,919
NET ASSETS |  |  | 43,363 |  | 276,919
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10,001 |  | 10,001
Income Statement |  |  | 33,362 |  | 266,918
SHAREHOLDERS' FUNDS |  |  | 43,363 |  | 276,919

Page 1
Page 2
Kerste Holdings Limited
Abridged Statement of Financial Position (continued)
As At 30 April 2024
For the year ending 30 April 2024 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 Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

S J Davies Director
17 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Kerste Holdings Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2024
Notes to the Abridged Financial Statements
1. General Information
Kerste Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06643312 . The registered office is Dudley House, Millfields Road, Ettingshall, Wolverhampton, West Midlands, WV4 6JE.
The presentation currency of the financial statements is Pound Sterling (£).
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 is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes.
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 | 2% Straight Line
Fixtures & Fittings | 15% Reducing Balance
Computer Equipment | 1/3 Straight Line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
Kerste Holdings Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2024
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2023 | 194,752
As at 30 April 2024 | 194,752
Depreciation
As at 1 May 2023 | 56,620
Provided during the period | 3,928
As at 30 April 2024 | 60,548
Net Book Value
As at 30 April 2024 | 134,204
As at 1 May 2023 | 138,132

5. Investments

| Total
--- | ---
| £
Cost
As at 1 May 2023 | 253,176
Additions | 76,500
Fair value adjustments | (110,554 )
As at 30 April 2024 | 219,122
Provision
As at 1 May 2023 | -
As at 30 April 2024 | -
Net Book Value
As at 30 April 2024 | 219,122
As at 1 May 2023 | 253,176

6. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
9,500 Ordinary A shares of £ 1.00 each | 9,500 |  | 9,500
501 Ordinary B shares of £ 1.00 each | 501 |  | 501
| 10,001 |  | 10,001

7. Ultimate Controlling Party
The company's ultimate controlling party is S J Davies .
Page 4