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Registered number: 07172480
L Kelton Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
L Kelton Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
Mrs L M Kelton
M Kelton
REGISTERED OFFICE
Langwath Cottage
Moorhouse
Carlisle
Cumbria
CA5 6HA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07172480
BANKERS
HSBC Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
L Kelton Limited
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
L Kelton Limited
BALANCE SHEET AT 31/03/2026
20262025
Notes££
FIXED ASSETS
Tangible assets3503,483503,179
CURRENT ASSETS
Debtors5400200
Cash at bank and in hand9413,093
1,3413,293
CREDITORS: Amounts falling due within one year6455,668464,989
NET CURRENT LIABILITIES(454,327)(461,696)
TOTAL ASSETS LESS CURRENT LIABILITIES49,15641,483
PROVISIONS FOR LIABILITIES AND CHARGES15698
NET ASSETS49,00041,385
CAPITAL AND RESERVES
Called up share capital7200200
Profit and loss account48,80041,185
SHAREHOLDERS' FUNDS49,00041,385
For the year ending 31/03/2026 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13/05/2026 and signed on their behalf by
.............................
Mrs L M Kelton
Director
L Kelton Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
1c. Investment Properties
Investment properties are included in the financial statements at fair value. No depreciation is provided on such property.
2. EMPLOYEES
20262025
No.No.
Average number of employees--
L Kelton Limited
3. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsTotal
£££
Cost
At 01/04/20251,6701,0492,719
Additions-577577
At 31/03/20261,6701,6263,296
Depreciation
At 01/04/20251,2229832,205
For the year112161273
At 31/03/20261,3341,1442,478
Net Book Amounts
At 31/03/2026336482818
At 31/03/202544866514
4. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 01/04/2025502,665502,665
At 31/03/2026502,665502,665
In the view of the directors, the Investment properties are carried at fair value at 31st March 2026.
5. DEBTORS 20262025
££
Amounts falling due within one year
Prepayments400200
400200
L Kelton Limited
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax2,0222,394
Directors current accounts452,376461,575
Other creditors250-
Accruals1,0201,020
455,668464,989
7. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100 Ordinary A shares of £1 each100100
200200
8. RELATED PARTY TRANSACTIONS
A certain director received a wage of £4,800 during the year (2025 - £2,000).
Dividends of £1,250 were paid to the directors and owners holding a participating interest during the year (2025 - £1,000).
At the balance sheet date total loans of £452,376 were owed to the directors (2025 - £461,575). The loans are unsecured, interest free and repayable on demand.
9. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 07172480.
The company's registered office is Langwath Cottage, Moorhouse, Carlisle, Cumbria, CA5 6HA.