2025-06-01 2026-05-31 09579545 Korber and Clarke Consultancy Ltd false 09579545 2025-06-01 2026-05-31 09579545 uk-bus:Director1 2025-06-01 2026-05-31 09579545 uk-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 09579545 uk-bus:SmallEntities 2025-06-01 2026-05-31 09579545 uk-bus:FullAccounts 2025-06-01 2026-05-31 09579545 uk-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 09579545 2025-06-01 09579545 2026-05-31 09579545 2025-05-31 xbrli:pure iso4217:GBP 09579545 2024-06-01 2025-05-31

Company Registration Number : 09579545 (England and Wales)
09579545
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2026-05-31
false
Korber and Clarke Consultancy Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-06-01
Korber and Clarke Consultancy Ltd Unaudited filleted financial statements For the year ended 31 May 2026

Korber and Clarke Consultancy Ltd Contents For the year ended 31 May 2026

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 6

Korber and Clarke Consultancy Ltd Company Information For the year ended 31 May 2026

Company registration number |  | 09579545 (England and Wales)
Directors |  | Paul Rodgers
|  | Shirley Rodgers
Registered office address |  | The Old Emporium
|  | Bow Strret
|  | Langport
|  | Somerset
|  | TA10 9PQ
Accountant |  | Chalmers & Co (SW) Limited
|  | Chartered Accountants
|  | The Old Emporium
|  | Bow Street, Langport, Somerset
|  | TA10 9PQ

Korber and Clarke Consultancy Ltd Statement of Financial Position For the year ended 31 May 2026

|  |  | 2026 |  | 2025
| Notes |  | £ |  | £
Fixed assets |  |  |  |  |
Property, plant and equipment |  |  | - |  | 596
|  |  | - |  | 596
Current assets |  |  |  |  |
Debtors | 5 |  | 12,956 |  | 50,804
Corporation tax receivable |  |  | 2,607 |  | -
Cash and cash equivalents |  |  | 11,539 |  | 1,086
|  |  | 27,103 |  | 51,890
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year |  |  | (33,820) |  | (17,437)
Corporation tax payable |  |  | - |  | (2,607)
|  |  | (33,820) |  | (20,043)
Net current (liabilities)/assets |  |  | (6,717) |  | 31,847
Total assets less current liabilities |  |  | (6,717) |  | 32,443
Non-current liabilities |  |  |  |  |
Creditors: Amounts falling due after more than one year |  |  | - |  | (25,532)
Provisions for liabilities |  |  | - |  | (113)
Net (liabilities)/assets |  |  | (6,717) |  | 6,798
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | (6,817) |  | 6,698
Shareholder's funds |  |  | (6,717) |  | 6,798
For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 31 May 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared 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.
Approved by the Board on 23 July 2026
.............................
Paul Rodgers (Director)
Company registration number: 09579545

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2026-05-31 31 May 2026
|  |  |  | 2026 |  | 2025
|  |  |  | £ |  | £
Fixed Assets |  |  |  | 0 |  | 596
Current Assets |  |  |  | 27,103 |  | 51,890
Cash in Hand/Bank |  |  |  | 11,539 |  | 1,086
Creditors: amounts falling due within one year |  |  |  | (33,820) |  | (20,043)
Net current assets/(liabilities) |  |  |  | (6,717) |  | 31,847
Total assets less current liabilities |  |  |  | (6,717) |  | 32,443
CREDITORS: Amounts falling due more than one year |  |  |  | 0 |  | (25,532)
Provisions for liabilities |  |  |  | 0 |  | (113)
Net Assets/(liabilities) |  |  |  | (6,717) |  | 6,798
Capital and Reserves |  |  |  | (6,717) |  | 6,798
Called up share capital |  |  |  | 100 |  | 100
Profit and loss account |  |  |  | (6,817) |  | 6,698
SHAREHOLDER'S FUND |  |  |  | (6,717) |  | 6,798
For the year ending 31/05/2026 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. For the year ending 31-05-2026 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 for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 23 July 2026 2026-07-23 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Paul Rodgers |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: 09579545 |  |  |  |  |  |  |  |  |  |

Korber and Clarke Consultancy Ltd Notes to the Financial Statements For the year ended 31 May 2026

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is The Old Emporium, Bow Strret, Langport, Somerset, TA10 9PQ.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from the supply of services is recognised when 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.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:
Asset class and depreciation rate
Land and Buildings |
Plant and Machinery |
Short Leasehold Properties |
Investment Properties |
Long Leasehold Properties |
Commercial Vehicles |
Fixtures and Fittings | 25% reducing balance
Equipment | 33% straight line
Motor Cars |
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Income tax
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.
(4) Employees
During the year, the average number of employees including director was 1 (2025 : 1).
(5) Debtors
Amounts falling due within one year
| 2026 |  | 2025
| £ |  | £
Other debtors | 12,956 |  | 50,804
| 12,956 |  | 50,804
(6) Directors advances, credit and guarantees
The director's overdrawn balance brought forward from the previous year was £37,848.00. During the current year, a further loan advance of £6,613.00 was made and repayments of £45,029.00 were received, leaving a credit balance of £568.00. During the year, interest of £849.00 was charged on the overdrawn balance.