KEM & ESM Limited - Filleted accounts

Registered number

15001587

KEM & ESM Limited

Filleted Accounts

31 July 2026

KEM & ESM Limited
Registered number:		15001587
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		140,506			140,910

Current assets
Cash at bank and in hand		809			310

Creditors: amounts falling due within one year	4	(129,907)			(135,523)

Net current liabilities			(129,098)			(135,213)

Net assets			11,408			5,697

Capital and reserves
Called up share capital			100			100
Profit and loss account			11,308			5,597

Shareholders' funds			11,408			5,697

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms N weeks
Director
Approved by the board on 2 September 2026

KEM & ESM Limited
Notes to the Accounts
for the year ended 31 July 2026


1	Accounting policies

	Basis of preparation
	The accounts 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings	not depreciated
	Computer equipment	over 3 years
	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2025	140,299		1,333		141,632
	At 31 July 2026	140,299		1,333		141,632

	Depreciation
	At 1 August 2025	-		722		722
	Charge for the year	-		404		404
	At 31 July 2026	-		1,126		1,126

	Net book value
	At 31 July 2026	140,299		207		140,506
	At 31 July 2025	140,299		611		140,910


4	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			1,435		389
	Other creditors			128,472		135,134
				129,907		135,523


5	Other information

	KEM & ESM Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Mansfield Drive
	Hoghton
	Preston
	Lancashire
	PR5 0EJ