Kege Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04792510 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Kege Limited

Trading as

Tail Lift Engineering/Mobility

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

326,226

377,341

CURRENT ASSETS

Stocks

104,263

134,496

Debtors

5

401,841

307,638

Cash at bank and in hand

658,731

862,055

1,164,835

1,304,189

CREDITORS

Amounts falling due within one year

6

504,437

634,785

NET CURRENT ASSETS

660,398

669,404

TOTAL ASSETS LESS CURRENT LIABILITIES

986,624

1,046,745

PROVISIONS FOR LIABILITIES

24,502

36,597

NET ASSETS

962,122

1,010,148

CAPITAL AND RESERVES

Called up share capital

8

1,000

Retained earnings

961,122

1,009,148

SHAREHOLDERS' FUNDS

962,122

1,010,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

Mr G S J Powell - Director

1.	STATUTORY INFORMATION

Kege Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04792510

Registered office:

Unit 15

Sefton Industrial Estate

Sefton Lane

Maghull

Merseyside

L31 8BX

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax and is recognised in the period to which it relates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

1% on cost

Plant and equipment

-

15% on reducing balance

Office equipment

-

25% on reducing balance

Motor vehicles

-

40% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Office

leasehold

equipment

£

COST

At 1 January 2025

273,602

128,069

24,906

Disposals

-

At 31 December 2025

273,602

128,069

24,906

DEPRECIATION

At 1 January 2025

42,649

70,527

23,500

Charge for year

2,736

8,631

352

Eliminated on disposal

-

At 31 December 2025

45,385

79,158

23,852

NET BOOK VALUE

At 31 December 2025

228,217

48,911

1,054

At 31 December 2024

230,953

57,542

1,406

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 January 2025

460,524

31,669

918,770

Disposals

(120,730

)

-

(120,730

)

At 31 December 2025

339,794

31,669

798,040

DEPRECIATION

At 1 January 2025

384,225

20,528

541,429

Charge for year

30,134

7,378

49,231

Eliminated on disposal

(118,846

)

-

(118,846

)

At 31 December 2025

295,513

27,906

471,814

NET BOOK VALUE

At 31 December 2025

44,281

3,763

326,226

At 31 December 2024

76,299

11,141

377,341

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

272,684

304,529

Amounts owed by group undertakings

50,308

-

Other debtors

78,849

3,109

401,841

307,638

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

73,183

79,958

Amounts owed to group undertakings

-

280,310

Taxation and social security

240,408

136,491

Other creditors

190,846

138,026

504,437

634,785

7.	SECURED DEBTS

A legal mortgage was created on the 18th October 2007, securing all monies due or to become due from the company to HSBC Bank PLC on any account whatsoever.

A debenture was created on the 8th November 2007, securing all monies due or to become due to HSBC Bank PLC on any account whatsoever.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

900

Ordinary A

£1

900

50

Ordinary B

£1

50

Ordinary C

£1

50

1,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

Mr R K Airey

Balance outstanding at start of year

(624

)

(6,000

)

Amounts advanced

95,873

65,376

Amounts repaid

(80,000

)

(60,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

15,249

(624

)

Mr G S J Powell

Balance outstanding at start of year

(14,638

)

(11,757

)

Amounts advanced

147,816

37,119

Amounts repaid

(110,000

)

(40,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

23,178

(14,638

)

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by Stanro Holdings Limited following a 100% share transfer on 22nd February 2023.