Company registration number SC407060 (Scotland)
KEPRAN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KEPRAN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
KEPRAN LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
31,279
35,653
Current assets
Stocks
195,325
149,926
Debtors
5
67,497
75,624
Cash at bank and in hand
16,920
64,544
279,742
290,094
Creditors: amounts falling due within one year
6
(268,215)
(271,201)
Net current assets
11,527
18,893
Total assets less current liabilities
42,806
54,546
Creditors: amounts falling due after more than one year
7
(3,501)
(10,096)
Net assets
39,305
44,450
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
39,304
44,449
Total equity
39,305
44,450

For the financial year ended 30 September 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 year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 June 2026
Mr Andrew Martin
Director
Company registration number SC407060 (Scotland)
KEPRAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Kepran Limited is a private company limited by shares incorporated in Scotland. The registered office is Unit 15, Matthew Kerr Place, Kirkton Industrial Estate, Arbroath, Angus, Scotland, DD11 3AX.

1.1
Accounting convention

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.

1.2
Going concern

The company made a loss for the year of £5,326 (2024 - Profit £16,518)

The director consider s that, despite the loss, the going concern basis is still applicable for the preparation of the financial statements as the ability of the company to continue to trade is dependent on the support of the director.

1.3
Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

1.4
Intangible fixed assets - goodwill

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

KEPRAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% reducing balance
Fixtures and fittings
25% reducing balance
Office Equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

1.7
Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

1.8
Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial assets

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

1.9
Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

KEPRAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

1.10
Leases
As lessee

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
3
4
3
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
80,000
Amortisation and impairment
At 1 October 2024 and 30 September 2025
80,000
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
KEPRAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
4
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Office Equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 October 2024
22,229
13,512
8,397
31,563
75,701
Additions
3,397
-
0
1,100
-
0
4,497
At 30 September 2025
25,626
13,512
9,497
31,563
80,198
Depreciation and impairment
At 1 October 2024
13,961
11,912
6,284
7,891
40,048
Depreciation charged in the year
1,750
400
803
5,918
8,871
At 30 September 2025
15,711
12,312
7,087
13,809
48,919
Carrying amount
At 30 September 2025
9,915
1,200
2,410
17,754
31,279
At 30 September 2024
8,268
1,600
2,113
23,672
35,653
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,847
3,966
Other debtors
60,650
71,658
67,497
75,624
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
39,026
46,991
Corporation tax
1,112
1,150
Other taxation and social security
23,824
25,110
Other creditors
204,253
197,950
268,215
271,201
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
3,501
10,096
2025-09-30 2024-10-01 false false false 01 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Andrew Martin SC407060 2024-10-01 2025-09-30 SC407060 2025-09-30 SC407060 2024-09-30 SC407060 core:PlantMachinery 2025-09-30 SC407060 core:FurnitureFittings 2025-09-30 SC407060 core:ComputerEquipment 2025-09-30 SC407060 core:MotorVehicles 2025-09-30 SC407060 core:PlantMachinery 2024-09-30 SC407060 core:FurnitureFittings 2024-09-30 SC407060 core:ComputerEquipment 2024-09-30 SC407060 core:MotorVehicles 2024-09-30 SC407060 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 SC407060 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 SC407060 core:WithinOneYear 2025-09-30 SC407060 core:WithinOneYear 2024-09-30 SC407060 core:AfterOneYear 2025-09-30 SC407060 core:AfterOneYear 2024-09-30 SC407060 core:CurrentFinancialInstruments 2025-09-30 SC407060 core:CurrentFinancialInstruments 2024-09-30 SC407060 core:ShareCapital 2025-09-30 SC407060 core:ShareCapital 2024-09-30 SC407060 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC407060 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC407060 bus:Director1 2024-10-01 2025-09-30 SC407060 core:Goodwill 2024-10-01 2025-09-30 SC407060 core:PlantMachinery 2024-10-01 2025-09-30 SC407060 core:FurnitureFittings 2024-10-01 2025-09-30 SC407060 core:ComputerEquipment 2024-10-01 2025-09-30 SC407060 core:MotorVehicles 2024-10-01 2025-09-30 SC407060 2023-10-01 2024-09-30 SC407060 core:NetGoodwill 2024-09-30 SC407060 core:NetGoodwill 2025-09-30 SC407060 core:NetGoodwill 2024-09-30 SC407060 core:PlantMachinery 2024-09-30 SC407060 core:FurnitureFittings 2024-09-30 SC407060 core:ComputerEquipment 2024-09-30 SC407060 core:MotorVehicles 2024-09-30 SC407060 2024-09-30 SC407060 core:Non-currentFinancialInstruments 2025-09-30 SC407060 core:Non-currentFinancialInstruments 2024-09-30 SC407060 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC407060 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC407060 bus:FRS102 2024-10-01 2025-09-30 SC407060 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC407060 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP