N Kemsley Consulting Ltd

N Kemsley Consulting Ltd
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2026

Directors

The directors who served the company throughout the year were as follows:

N J Kemsley

Mrs H A Kemsley

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
N J Kemsley
Director

Date approved: 27 August 2026

N Kemsley Consulting Ltd Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of N Kemsley Consulting Ltd for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of N Kemsley Consulting Ltd for the year ended 31 March 2026 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of N Kemsley Consulting Ltd, as a body, in accordance with the terms of our engagement letter dated 27 August 2026 Our work has been undertaken solely to prepare for your approval the accounts of N Kemsley Consulting Ltd and state those matters that we have agreed to state to the Board of Directors of N Kemsley Consulting Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than N Kemsley Consulting Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that N Kemsley Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of N Kemsley Consulting Ltd. You consider that N Kemsley Consulting Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of N Kemsley Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026 .................................................... Kirkpatrick and Hopes Limited Merlin House Brunel Road Theale, Reading Berkshire RG7 4AB 27 August 2026 3

N Kemsley Consulting Ltd
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of N Kemsley Consulting Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of N Kemsley Consulting Ltd for the year ended 31 March 2026 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of N Kemsley Consulting Ltd, as a body, in accordance with the terms of our engagement letter dated 27 August 2026 Our work has been undertaken solely to prepare for your approval the accounts of N Kemsley Consulting Ltd and state those matters that we have agreed to state to the Board of Directors of N Kemsley Consulting Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than N Kemsley Consulting Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that N Kemsley Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of N Kemsley Consulting Ltd. You consider that N Kemsley Consulting Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of N Kemsley Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026

....................................................
Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
27 August 2026

N Kemsley Consulting Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	47,026	58,664
		47,026	58,664
Current assets
Debtors	4	50,483	72,894
Cash at bank and in hand		227,816	268,578
		278,299	341,472
Creditors: amount falling due within one year	5	(43,001)	(72,181)
Net current assets		235,298	269,291

Total assets less current liabilities		282,324	327,955
Creditors: amount falling due after more than one year	6	(28,406)	(34,032)
Provisions for liabilities	7	(2,676)	(3,592)
Net assets		251,242	290,331

Capital and reserves
Called up share capital		100	100
Profit and loss account		251,142	290,231
Shareholders' funds		251,242	290,331

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 27 August 2026 and were signed on its behalf by:

-------------------------------
N J Kemsley
Director

N Kemsley Consulting Ltd
Statement of Changes in Equity
For the year ended 31 March 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2024	100	290,367	290,467
Profit/(Loss) for the year		97,679	97,679
Total comprehensive income for the year	-	97,679	97,679
Dividends		(97,815)	(97,815)
Total investments by and distributions to owners	-	(97,815)	(97,815)
At 31 March 2025	100	290,231	290,331
At 01 April 2025	100	290,231	290,331
Profit/(Loss) for the year		70,713	70,713
Total comprehensive income for the year	-	70,713	70,713
Dividends		(109,802)	(109,802)
Total investments by and distributions to owners	-	(109,802)	(109,802)
At 31 March 2026	100	251,142	251,242

N Kemsley Consulting Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

N Kemsley Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 09961004, registration address Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Hire purchase and leasing agreements

Assets held under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment - 33% Straight line method
Motor vehicle - 20% Straight line method
Fixtures & Fittings - 25% Straight line method

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Hire Purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases contracts are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of this obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Debtors

Short term debtors are measured at transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs and are subsequently measured at amortised costs using the effective interest method.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Motor Vehicles	Total
	£	£	£	£
At 01 April 2025	518	19,484	54,021	74,023
Additions	-	5,442	-	5,442
Disposals	-	(4,617)	-	(4,617)
At 31 March 2026	518	20,309	54,021	74,848
Depreciation
At 01 April 2025	205	11,553	3,601	15,359
Charge for year	130	4,989	10,805	15,924
On disposals	-	(3,461)	-	(3,461)
At 31 March 2026	335	13,081	14,406	27,822
Net book values
Closing balance as at 31 March 2026	183	7,228	39,615	47,026
Opening balance as at 01 April 2025	313	7,931	50,420	58,664

The net book value of Motor Vehicles includes £ 39,615 (2025 £50,420) in respect of assets leased under finance leases or hire purchase contracts.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	39,558	57,348
Prepayments & Accrued Income	1,527	0
Other Debtors	6,401	15,546
Directors' Current Accounts	2,997	0
	50,483	72,894

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	0	106
Corporation Tax	21,384	33,145
PAYE & Social Security	1,057	0
Other Creditors	0	13,408
Obligations under HP/Financial Leases	6,391	7,157
Interest Payable	0	(765)
Directors' Current Accounts	0	2,957
VAT	14,169	16,173
	43,001	72,181

Creditors: amount falling due after more than one year

	2026 £		2025 £
Obligations Under HP/Financial Leases	28,406		34,032
	28,406		34,032

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	2,676		3,592
	2,676		3,592

Advances and Credits

N J Kemsley and Mrs H A Kemsley
The following advances and credits to the director subsisted during the year ended 31st March 2026 and 31st March 2025:

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
N J Kemsley and Mrs H A Kemsley	(2,957)		6,578		0		624		0		0		2,997
	(2,957)		6,578		0		624		0		0		2,997

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
N J Kemsley and Mrs H A Kemsley	(2,333)		0		0		624		0		0		(2,957)
	(2,333)		0		0		624		0		0		(2,957)

9.	Director’s loan

Director's Advances, Credits And Guarantees

At the balance sheet, there were credit balances on the following directors' loan accounts:

Mr N J Kemsley and Mrs H A Kemsley - £2,997 in debit (2025: £2,957 in credit)

The above loan is interest free with no fixed date of repayment.

Registered Number: 09961004
England and Wales
N KEMSLEY CONSULTING LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026