Company Registration No. 04180147 (England and Wales)
Kendall Harper Limited
Unaudited accounts
for the year ended 31 December 2025
Kendall Harper Limited
Unaudited accounts
Contents
Kendall Harper Limited
Company Information
for the year ended 31 December 2025
Directors
Mike Kendall
Paul Harper
Company Number
04180147 (England and Wales)
Registered Office
Kendal & Harper
129 Gloucester Road
Bishopston
Bristol
Avon
BS7 8AX
England
Accountants
Space Advisory and Accountancy Limited
19 Malago Drive
Bristol
BS3 5DR
Kendall Harper Limited
Statement of financial position
as at 31 December 2025
Tangible assets
8,210
15,748
Cash at bank and in hand
207,638
276,773
Creditors: amounts falling due within one year
(190,008)
(258,104)
Net current assets
18,564
20,637
Total assets less current liabilities
26,774
36,385
Provisions for liabilities
Deferred tax
(1,560)
(2,992)
Called up share capital
100
100
Profit and loss account
25,114
33,293
Shareholders' funds
25,214
33,393
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by
Mike Kendall
Director
Company Registration No. 04180147
Kendall Harper Limited
Notes to the Accounts
for the year ended 31 December 2025
Kendall Harper Limited is a private company, limited by shares, registered in England and Wales, registration number 04180147. The registered office is Kendal & Harper, 129 Gloucester Road, Bishopston, Bristol, Avon, BS7 8AX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
20% Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Kendall Harper Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 January 2025
86,605
96,337
182,942
At 31 December 2025
86,605
96,337
182,942
At 1 January 2025
73,912
93,282
167,194
Charge for the year
5,581
1,957
7,538
At 31 December 2025
79,493
95,239
174,732
At 31 December 2025
7,112
1,098
8,210
At 31 December 2024
12,693
3,055
15,748
Amounts falling due within one year
Accrued income and prepayments
-
1,037
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
34,957
51,709
Other creditors
123,689
159,375
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Transactions with related parties
The company entered into the following related party transactions in the year:
The company loaned money to Kendall Harper Partnership, a partnership between Mr M Kendall and Mr P Harper. The balance owed by Kendall Harper Partnership at the year end was £928 (2024- £928). The loan is interest free.
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Average number of employees
During the year the average number of employees was 9 (2024: 8).