P. KEMPSELL SERVICES LTD

Company Registration Number:
10687162 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

P. KEMPSELL SERVICES LTD

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

P. KEMPSELL SERVICES LTD

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 23,231 37,976
Total fixed assets: 23,231 37,976
Current assets
Stocks: 7,700 7,000
Debtors:   6,205 6,666
Cash at bank and in hand: 53,476 63,657
Total current assets: 67,381 77,323
Creditors: amounts falling due within one year:   (51,655) (60,105)
Net current assets (liabilities): 15,726 17,218
Total assets less current liabilities: 38,957 55,194
Creditors: amounts falling due after more than one year:   (26,512) (31,251)
Provision for liabilities: (6,269) (7,391)
Total net assets (liabilities): 6,176 16,552
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 6,076 16,452
Shareholders funds: 6,176 16,552

The notes form part of these financial statements

P. KEMPSELL SERVICES LTD

Balance sheet statements

For the year ending 31 March 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.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 05 November 2026
and signed on behalf of the board by:

Name: P Kempsell
Status: Director

The notes form part of these financial statements

P. KEMPSELL SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Tangible fixed assets and depreciation policy

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the economic life of that asset as follows: Plant and machinery - 33% straight line Fittings fixtures and equipment 33% straight line Motor vehicles - 20% straight line

Other accounting policies

Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. 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. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period to which the related service is provided.

P. KEMPSELL SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 4 3

P. KEMPSELL SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 82,968
At 31 March 2026 82,968
Depreciation
At 01 April 2025 44,992
Charge for year 14,745
At 31 March 2026 59,737
Net book value
At 31 March 2026 23,231
At 31 March 2025 37,976

P. KEMPSELL SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Financial commitments

Obligations under finance leases Total future minimum lease payments under finance lease agreements are as follows: Not later than 1 year £4,739 Later than 1 year and not later than 5 years £26,513 Present value of minimum lease payments £31,252 Assets acquired under finance leases are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of finance charges, are included in creditors.

P. KEMPSELL SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Loans to directors

Name of director receiving advance or credit: P Kempsell
Description of the loan: Credit from director
£
Balance at 01 April 2025 529
Advances or credits made: 310
Balance at 31 March 2026 839

The advances and credits are interest free and repayable on demand.

P. KEMPSELL SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Related party transactions

Name of the related party:
Relationship:
Directors
Description of the Transaction: Dividends totalling £33,600 were paid to P Kempsell, Director, in the period. In addition, remuneration totalling £9,000 was paid to P Kempsell, Director and £3,000 was paid to G Kempsell, Director, in the period.
£
Balance at 01 April 2025 0
Balance at 31 March 2026 0

The company is controlled by the Director, P Kempsell, who owns 100% of the shares.