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Company Registration No. 13250107 (England and Wales)
Kerb Enterprises Limited Unaudited accounts for the year ended 31 March 2026
Kerb Enterprises Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kerb Enterprises Limited Company Information for the year ended 31 March 2026
Directors
David Mccall Philip Hannaway
Company Number
13250107 (England and Wales)
Registered Office
313 Middle Warehouse Castle Quay Manchester M15 4NT ENGLAND
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
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Kerb Enterprises Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
60,407
72,225
Current assets
Inventories
12,163
12,508
Debtors
5
4,428
4,039
Cash at bank and in hand
3,494
4,381
20,085
20,928
Creditors: amounts falling due within one year
6
(115,196)
(130,838)
Net current liabilities
(95,111)
(109,910)
Net liabilities
(34,704)
(37,685)
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
(34,706)
(37,687)
Shareholders' funds
(34,704)
(37,685)
For the year ending 31 March 2026 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 14 May 2026 and were signed on its behalf by
David Mccall Director Company Registration No. 13250107
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Kerb Enterprises Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Kerb Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 13250107. The registered office is 313 Middle Warehouse Castle Quay, Manchester, M15 4NT, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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 years
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
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.
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Kerb Enterprises Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
112,585
1,687
5,676
2,194
122,142
At 31 March 2026
112,585
1,687
5,676
2,194
122,142
Depreciation
At 1 April 2025
41,377
1,084
5,262
2,194
49,917
Charge for the year
11,259
151
408
-
11,818
At 31 March 2026
52,636
1,235
5,670
2,194
61,735
Net book value
At 31 March 2026
59,949
452
6
-
60,407
At 31 March 2025
71,208
603
414
-
72,225
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Accrued income and prepayments
675
658
Other debtors
3,753
3,381
4,428
4,039
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
5,983
4,116
Trade creditors
6,639
5,279
Taxes and social security
134
76
Other creditors
1,527
3,861
Loans from directors
100,913
112,928
Accruals
-
4,578
115,196
130,838
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 7 (2025: 7).
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