Abbreviated Company Accounts - KENSA GROUP LIMITED

KENSA GROUP LIMITED - Company Information

05367753 KENSA GROUP LIMITED 2014-04-30 false 2013-05-01 2014-04-30 true 05367753 2013-05-01 2014-04-30 05367753 2014-04-30 05367753 2013-04-30 05367753 uk-gaap-cd-bus:Director1 2013-05-01 2014-04-30 05367753 uk-gaap-cd-bus:Director2 2013-05-01 2014-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2013-05-01 2014-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-04-30 uk-gaap-cd-bus:OrdinaryShareClass1 2013-04-30 iso4217:GBP shares

Registered Number 05367753

KENSA GROUP LIMITED

Abbreviated Accounts

30 April 2014

KENSA GROUP LIMITED Registered Number 05367753

Abbreviated Balance Sheet as at 30 April 2014

	Notes	2014	2013
		£	£
Fixed assets
Intangible assets	2	-	20,000
Investments	3	5	4
		5	20,004
Current assets
Debtors		66,012	837
Cash at bank and in hand		-	3
		66,012	840
Creditors: amounts falling due within one year		(46,726)	(7,991)
Net current assets (liabilities)		19,286	(7,151)
Total assets less current liabilities		19,291	12,853
Total net assets (liabilities)		19,291	12,853
Capital and reserves
Called up share capital	4	10,526	10,526
Share premium account		99,474	99,474
Profit and loss account		(90,709)	(97,147)
Shareholders' funds		19,291	12,853

For the year ending 30 April 2014 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.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 12 December 2014

And signed on their behalf by:
M Freeborn-Swan, Director

KENSA GROUP LIMITED Registered Number 05367753

Notes to the Abbreviated Accounts for the period ended 30 April 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents management charges and inter-group dividends, exclusive of Value Added Tax.

Intangible assets amortisation policy
Research expenditure is written-off to the profit and loss account in the year in which it is incurred. Development expenditure is written-off to the profit and loss account in the year it is incurred unless the directors are satisfied as to the technical, commercial and financial viability of the individual projects. In this case the expenditure is deferred and amortised over the period from which it is expected to benefit once it has been brought in to commercial use.
Development expenditure 5 years straight line

Valuation information and policy
Fixed asset investments are stated at cost less provision for permanent diminution in value.

Other accounting policies
Deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax.

2Intangible fixed assets

	£
Cost
At 1 May 2013	100,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 April 2014	100,000
Amortisation
At 1 May 2013	80,000
Charge for the year	20,000
On disposals	-
At 30 April 2014	100,000
Net book values
At 30 April 2014	0
At 30 April 2013	20,000

3Fixed assets Investments
The company holds the following investments in wholly owned subsidiaries:
Kensa Heat Pumps Limited
Kensa Contracting Limited
Kensa Limited

Kensa Limited was acquired on 30 April 2014.

4Called Up Share Capital
Allotted, called up and fully paid:

	2014 £	2013 £
10,526 Ordinary shares of £1 each	10,526	10,526