Caseware UK (AP4) 2024.0.164 2024.0.164 2026-04-30 2026-04-30 false 2025-05-01 false No description of principal activity 3 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00748374 2025-05-01 2026-04-30 00748374 2024-05-01 2025-04-30 00748374 2026-04-30 00748374 2025-04-30 00748374 c:CompanySecretary1 2025-05-01 2026-04-30 00748374 c:Director1 2025-05-01 2026-04-30 00748374 c:Director2 2025-05-01 2026-04-30 00748374 c:Director3 2025-05-01 2026-04-30 00748374 c:RegisteredOffice 2025-05-01 2026-04-30 00748374 d:OfficeEquipment 2025-05-01 2026-04-30 00748374 d:OfficeEquipment 2026-04-30 00748374 d:OfficeEquipment 2025-04-30 00748374 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 00748374 d:ComputerEquipment 2025-05-01 2026-04-30 00748374 d:ComputerEquipment 2026-04-30 00748374 d:ComputerEquipment 2025-04-30 00748374 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 00748374 d:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 00748374 d:CurrentFinancialInstruments 2026-04-30 00748374 d:CurrentFinancialInstruments 2025-04-30 00748374 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 00748374 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 00748374 d:ShareCapital 2026-04-30 00748374 d:ShareCapital 2025-04-30 00748374 d:CapitalRedemptionReserve 2026-04-30 00748374 d:CapitalRedemptionReserve 2025-04-30 00748374 d:RetainedEarningsAccumulatedLosses 2026-04-30 00748374 d:RetainedEarningsAccumulatedLosses 2025-04-30 00748374 c:FRS102 2025-05-01 2026-04-30 00748374 c:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 00748374 c:FullAccounts 2025-05-01 2026-04-30 00748374 c:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 00748374 6 2025-05-01 2026-04-30 00748374 e:PoundSterling 2025-05-01 2026-04-30 iso4217:GBP xbrli:pure

Company registration number: 00748374
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 APRIL 2026
| KELLER, BRYANT & CO. LIMITED
KELLER, BRYANT & CO. LIMITED |  |
COMPANY INFORMATION
Directors | E R Boyle
| J J White
| S M Boyle
Company secretary | J J White
Registered number | 00748374
Registered office | 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Trading Address | Gable house
| 18-24 Turnham green terrace
| London
| W4 1QP
Accountants | Menzies LLP
| Chartered Accountants
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
KELLER, BRYANT & CO. LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
KELLER, BRYANT & CO. LIMITED REGISTERED NUMBER:00748374 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,349 |  | 6,307
Investments | 5 |  | 300 |  | 300
|  |  | 6,649 |  | 6,607
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 10,314 |  | 10,047 |
Cash at bank and in hand |  | 1,624,758 |  | 1,585,617 |
|  | 1,635,072 |  | 1,595,664 |
Creditors: amounts falling due within one year | 7 | (83,410) |  | (80,676) |
Net current assets |  |  | 1,551,662 |  | 1,514,988
Total assets less current liabilities |  |  | 1,558,311 |  | 1,521,595
Net assets |  |  | 1,558,311 |  | 1,521,595
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 80,000 |  | 80,000
Capital redemption reserve |  |  | 20,000 |  | 20,000
Profit and loss account |  |  | 1,458,311 |  | 1,421,595
|  |  | 1,558,311 |  | 1,521,595
Page 1
KELLER, BRYANT & CO. LIMITED REGISTERED NUMBER:00748374 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2026 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 year 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 on 4 June 2026.
E R Boyle
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
KELLER, BRYANT & CO. LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
Keller Bryant & Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 00748374. The registered office and principal place of business is stated on the company information page. 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 | Exemption from preparing consolidated financial statements
The company qualifies as small as set out in section 383 of the Companies Act 2006 and is considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is generated by providing transportation support services for marine engineering concerns as well as providing management to its subsidiary and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Page 3
KELLER, BRYANT & CO. LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2. Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% |
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.8 | 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 4
KELLER, BRYANT & CO. LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2. Accounting policies (continued)
| 2.8 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2025 - 2).
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2025 | 333 | 7,606 | 7,939
| Additions | - | 2,169 | 2,169
| At 30 April 2026 | 333 | 9,775 | 10,108
| Depreciation |  |  |
| At 1 May 2025 | 213 | 1,419 | 1,632
| Charge for the year on owned assets | 111 | 2,016 | 2,127
| At 30 April 2026 | 324 | 3,435 | 3,759
| Net book value |  |  |
| At 30 April 2026 | 9 | 6,340 | 6,349
| At 30 April 2025 | 120 | 6,187 | 6,307
Page 5
KELLER, BRYANT & CO. LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2025 | 300
| At 30 April 2026 | 300
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 408 | 1,452
| Prepayments and accrued income | 9,906 | 8,595
|  | 10,314 | 10,047
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 1,647 | 3,761
| Amounts owed to group undertakings | 61,981 | 55,282
| Corporation tax | 10,543 | 15,419
| Other taxation and social security | 1,186 | 1,165
| Other creditors | 2,580 | 1,634
| Accruals and deferred income | 5,473 | 3,415
|  | 83,410 | 80,676
8. | Transactions with directors
Included within other debtors is a balance due from the director amounting to £Nil (2025: £483) Amounts advanced during the year totalled £747 (2025: £841). Amounts repaid during the year totalled £1,230 (2025: £379). Interest arising on these balances totalled £nil (2025: £nil).
Page 6