KESS-ENV LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12038906

KESS-ENV LIMITED

Filleted Unaudited Financial Statements

30 June 2025

KESS-ENV LIMITED

Financial Statements

Year ended 30 June 2025

Contents	Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

KESS-ENV LIMITED

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of KESS-ENV LIMITED

Year ended 30 June 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 June 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

HARPER SHELDON LIMITED Chartered Accountants

Midway House Staverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL51 6TQ

15 June 2026

KESS-ENV LIMITED

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	10,684	2,767

Current assets

Debtors	6	47,465	21,256
Cash at bank and in hand		3,833	26,375
		--------	--------
		51,298	47,631

Creditors: amounts falling due within one year	7	( 55,568)	( 48,829)
		--------	--------
Net current liabilities		( 4,270)	( 1,198)
		--------	-------
Total assets less current liabilities		6,414	1,569

Provisions

Taxation including deferred tax	( 2,030)	( 526)
	-------	-------
Net assets	4,384	1,043
	-------	-------

KESS-ENV LIMITED

Statement of Financial Position (continued)

30 June 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	1	1
Profit and loss account	4,383	1,042
	-------	-------
Shareholder funds	4,384	1,043
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 June 2026 , and are signed on behalf of the board by:

K.J.K. Randles
Director

Company registration number: 12038906

KESS-ENV LIMITED

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Midway House, Staverton Technology Park, Herrick Way, Staverton, Cheltenham, Glos, GL51 6TQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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

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. 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 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.

Tangible assets

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

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

Motor vehicle	-	25% reducing balance
Equipment	-	20% reducing balance

Pension costs

The company contributes to a defined contribution scheme for the benefit of its director. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable for the period by the company to the fund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Motor vehicle	Equipment	Total
	£	£	£
Cost
At 1 July 2024	–	4,181	4,181
Additions	8,650	–	8,650
	-------	-------	--------
At 30 June 2025	8,650	4,181	12,831
	-------	-------	--------
Depreciation
At 1 July 2024	–	1,414	1,414
Charge for the year	180	553	733
	-------	-------	--------
At 30 June 2025	180	1,967	2,147
	-------	-------	--------
Carrying amount
At 30 June 2025	8,470	2,214	10,684
	-------	-------	--------
At 30 June 2024	–	2,767	2,767
	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	46,374	480
Other debtors	1,091	20,776
	--------	--------
	47,465	21,256
	--------	--------

Other debtors include £NIL (2024 - £20,776) in respect of the director's current account.

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	25,523	25,029
Other creditors	30,045	23,800
	--------	--------
	55,568	48,829
	--------	--------

Other creditors include £6,045 (2024 - £NIL) in respect of the director's current account.

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
K.J.K. Randles	20,776	4,179	( 31,000)	( 6,045)
	--------	-------	--------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
K.J.K. Randles	( 977)	59,753	( 38,000)	20,776
	----	--------	--------	--------