REGISTERED NUMBER: 04329241

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

KELLER ACCOUNTANCY SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R F Keller ACA

SECRETARY:

REGISTERED OFFICE:

367B Church Road

Frampton Cotterell

Bristol

BS36 2AQ

REGISTERED NUMBER:

04329241

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,142

7,373

11,142

7,373

CURRENT ASSETS

Stocks

97,855

72,276

Debtors

6

594,783

769,879

Cash at bank and in hand

108,189

100,701

800,827

942,856

CREDITORS

Amounts falling due within one year

7

(214,322

)

(267,527

)

NET CURRENT ASSETS

586,505

675,329

TOTAL ASSETS LESS CURRENT LIABILITIES

597,647

682,702

CREDITORS

Amounts falling due after more than one year

8

(875

)

(11,600

)

PROVISIONS FOR LIABILITIES

(2,652

)

(1,604

)

NET ASSETS

594,120

669,498

CAPITAL AND RESERVES

Called up share capital

70

70

Capital redemption reserve

30

30

Retained earnings

594,020

669,398

SHAREHOLDERS' FUNDS

594,120

669,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 November 2025 and were signed by:

R F Keller ACA - Director

1.	STATUTORY INFORMATION

Keller Accountancy Services Limited is a private company, limited by shares , registered in Not specified/Other. 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 statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 17 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

200,000

AMORTISATION

At 1 May 2024

and 30 April 2025

200,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

17,300

42,292

31,027

90,619

Additions

-

598

9,408

10,006

Disposals

-

-

(8,594

)

(8,594

)

At 30 April 2025

17,300

42,890

31,841

92,031

DEPRECIATION

At 1 May 2024

16,899

38,414

27,933

83,246

Charge for year

401

1,120

4,213

5,734

Eliminated on disposal

-

-

(8,091

)

(8,091

)

At 30 April 2025

17,300

39,534

24,055

80,889

NET BOOK VALUE

At 30 April 2025

-

3,356

7,786

11,142

At 30 April 2024

401

3,878

3,094

7,373

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

279,306

288,991

Other debtors

315,477

480,888

594,783

769,879

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,500

10,047

Trade creditors

15,974

19,317

Taxation and social security

175,508

182,678

Other creditors

12,340

55,485

214,322

267,527

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

875

11,600

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company is owned and controlled by the directors.