| Kefron (UK) Limited |
|
| Statement of Financial Position |
|
| 31 December 2025 |
|
|
|
Notes |
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
|
4 |
118,318 |
|
|
108,547 |
| Cash at bank and in hand |
|
|
73,101 |
|
|
86,431 |
|
|
|
|
|
|
|
|
|
|
|
191,419 |
|
|
194,978 |
|
| Creditors: amounts falling due within one year |
|
5 |
(168,815) |
|
|
(311,273) |
|
| Net current assets/(liabilities) |
|
|
|
22,604 |
|
|
(116,295) |
|
| Total assets less current liabilities |
|
|
|
22,604 |
|
|
(116,295) |
|
| Provisions for liabilities |
|
|
|
- |
|
|
- |
|
|
|
|
|
|
|
|
|
| Net assets/(liabilities) |
|
|
|
22,604 |
|
|
(116,295) |
|
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
22,603 |
|
|
(116,296) |
|
|
|
|
|
|
|
|
|
| Shareholder's funds |
|
|
|
22,604 |
|
|
(116,295) |
|
|
|
|
|
|
|
|
|
| These financial statements have been prepared 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 income statement has not been delivered. |
|
| These financial statements were approved by the board of directors and authorised for issue on 30 April 2026, and are signed on behalf of the board by: |
|
|
|
|
|
| Mr P Kearns |
| Director |
|
| Company registration number: |
08480889 |
|
| Kefron (UK) Limited |
|
| Notes to the Financial Statements |
|
| Year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. |
|
|
The financial statements are prepared in sterling, which is the functional currency of the entity. |
|
|
Going concern |
|
The ultimate controlling party has committed to its ongoing financial support to the company. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements. |
|
|
Revenue recognition |
|
Turnover is measured at the fair value of the consideration received or receivable, 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. |
|
|
Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. |
|
|
Financial instruments |
|
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. |
|
|
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. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
| 2 |
Audit information |
|
|
The audit report is unqualified. |
|
|
Senior statutory auditor: |
|
|
Mr William Wilson |
|
Firm: |
|
|
William Wilson |
|
Date of audit report: |
|
|
30 April 2026 |
|
|
| 3 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
118,032 |
|
98,272 |
|
Kefron International Limited |
|
286 |
|
10,275 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
118,318 |
|
108,547 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
- |
|
42,041 |
|
Kefron Limited |
|
|
|
|
|
|
31,776 |
|
217,802 |
|
Corporation tax |
|
|
|
|
|
|
46,300 |
|
23,003 |
|
Pension |
6,561 |
|
270 |
|
Accruals |
59,032 |
|
13,000 |
|
VAT |
17,153 |
|
13,439 |
|
PAYE |
7,993 |
|
1,718 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
168,815 |
|
311,273 |
|
|
|
|
|
|
|
|
|
|
|
|
| 6 |
Controlling party |
|
|
Kefron (UK) Limited is a wholly owned subsidiary of Kefron Holdings Limited. |
|
|
Kefron Holdings Limited is a company registered in Ireland. Its registered office address is 53 Park West Road, Park West, Dublin 12, Ireland. |
|
|
Kefron Holdings Limited is a wholly owned subsidiary of Kefron Group Limited. |
|
|
Kefron Group Limited is a company registered in Ireland. Its registered office address is 53 Park West Road, Park West, Dublin 12, Ireland. |
|
| 7 |
Other information |
|
|
Kefron (UK) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is: |
|
21 Ellis Street |
|
London |
|
England |
|
SW1X 9AL |