REGISTERED NUMBER: 01475515 (England and Wales)

Financial Statements for the Year Ended 28 February 2025

for

Kebrell Nuts and Bolts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Emms

Mrs S M Emms

Mrs S R Goddard

Mrs T L Morrissey

REGISTERED OFFICE:

New Midland Works

Heath Road

Darlaston

West Midlands

WS10 8XE

REGISTERED NUMBER:

01475515 (England and Wales)

ACCOUNTANTS:

Methven Accountancy Services Limited

76 Waltham Way

Chingford

London

E4 8HE

FIXED ASSETS

Tangible assets

4

1,959,394

2,005,050

CURRENT ASSETS

Stocks

1,206,884

1,159,374

Debtors

5

1,618,012

1,697,021

Cash at bank and in hand

4,745,697

3,352,389

7,570,593

6,208,784

CREDITORS

Amounts falling due within one year

6

2,024,499

1,634,527

NET CURRENT ASSETS

5,546,094

4,574,257

TOTAL ASSETS LESS CURRENT LIABILITIES

7,505,488

6,579,307

PROVISIONS FOR LIABILITIES

300,134

279,603

NET ASSETS

7,205,354

6,299,704

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

7

1,071,946

1,071,946

Retained earnings

6,132,408

5,226,758

SHAREHOLDERS' FUNDS

7,205,354

6,299,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

Mrs S R Goddard - Director

1.	STATUTORY INFORMATION

Kebrell Nuts and Bolts Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial accounts have been prepared in accordance with the provisions of Section 1A '' Small Entities'' of Financial Reporting Standards 102, ' The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has been transferred to the buyer.This is usually at the point that the customer has signed for the delivery of the goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

Foreign currencies

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2024 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2024

2,941,184

756,158

3,697,342

Additions

-

84,916

84,916

Disposals

-

(38,300

)

(38,300

)

At 28 February 2025

2,941,184

802,774

3,743,958

DEPRECIATION

At 1 March 2024

1,067,258

625,034

1,692,292

Charge for year

58,824

33,448

92,272

At 28 February 2025

1,126,082

658,482

1,784,564

NET BOOK VALUE

At 28 February 2025

1,815,102

144,292

1,959,394

At 29 February 2024

1,873,926

131,124

2,005,050

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

1,532,504

1,637,319

Prepayments and accrued income

85,508

59,702

1,618,012

1,697,021

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

812,620

638,315

Tax

341,275

98,326

Social security and other taxes

21,002

135,820

VAT

85,547

-

Other creditors

717,698

740,925

Directors' current accounts

1,237

610

Accruals and deferred income

45,120

20,531

2,024,499

1,634,527

7.

RESERVES

Revaluation

reserve

£

At 1 March 2024

and 28 February 2025

1,071,946

8.	RELATED PARTY DISCLOSURES

At 28 February 2025 there was a balance due from Architectural Panels Limited of £9,309

(2024: £7,529)

During the year the company made sales to Architectural Panels Limited of £49,181 (2024: £16,482).

At 28 February 2025 the company owed £706,217 (2024: £690,855) to High Tensile Bolts Limited. During the year the company made sales to High Tensile Bolts limited of £52,482 (2024: £170,923)

At the year end the company owed £1236 (2024: £610) to the directors.