KELLING ASSOCIATES LTD

KELLING ASSOCIATES LTD - Company Information

2022-04-012023-03-312023-03-31false09545072KELLING ASSOCIATES LTD2023-05-1070229iso4217:GBPxbrli:pure095450722022-04-01095450722023-03-31095450722022-04-012023-03-31095450722021-04-01095450722022-03-31095450722021-04-012022-03-3109545072bus:SmallEntities2022-04-012023-03-3109545072bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3109545072bus:FullAccounts2022-04-012023-03-3109545072bus:PrivateLimitedCompanyLtd2022-04-012023-03-3109545072core:WithinOneYear2023-03-3109545072core:AfterOneYear2023-03-3109545072core:WithinOneYear2022-03-3109545072core:AfterOneYear2022-03-3109545072core:ShareCapital2023-03-3109545072core:SharePremium2023-03-3109545072core:RevaluationReserve2023-03-3109545072core:OtherReservesSubtotal2023-03-3109545072core:RetainedEarningsAccumulatedLosses2023-03-3109545072core:ShareCapital2022-03-3109545072core:SharePremium2022-03-3109545072core:RevaluationReserve2022-03-3109545072core:OtherReservesSubtotal2022-03-3109545072core:RetainedEarningsAccumulatedLosses2022-03-3109545072core:LandBuildings2023-03-3109545072core:PlantMachinery2023-03-3109545072core:Vehicles2023-03-3109545072core:FurnitureFittings2023-03-3109545072core:OfficeEquipment2023-03-3109545072core:NetGoodwill2023-03-3109545072core:IntangibleAssetsOtherThanGoodwill2023-03-3109545072core:ListedExchangeTraded2023-03-3109545072core:UnlistedNon-exchangeTraded2023-03-3109545072core:LandBuildings2022-03-3109545072core:PlantMachinery2022-03-3109545072core:Vehicles2022-03-3109545072core:FurnitureFittings2022-03-3109545072core:OfficeEquipment2022-03-3109545072core:NetGoodwill2022-03-3109545072core:IntangibleAssetsOtherThanGoodwill2022-03-3109545072core:ListedExchangeTraded2022-03-3109545072core:UnlistedNon-exchangeTraded2022-03-3109545072core:LandBuildings2022-04-012023-03-3109545072core:PlantMachinery2022-04-012023-03-3109545072core:Vehicles2022-04-012023-03-3109545072core:FurnitureFittings2022-04-012023-03-3109545072core:OfficeEquipment2022-04-012023-03-3109545072core:NetGoodwill2022-04-012023-03-3109545072core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109545072core:ListedExchangeTraded2022-04-012023-03-3109545072core:UnlistedNon-exchangeTraded2022-04-012023-03-3109545072core:MoreThanFiveYears2022-04-012023-03-3109545072core:Non-currentFinancialInstruments2023-03-3109545072core:Non-currentFinancialInstruments2022-03-3109545072dpl:CostSales2022-04-012023-03-3109545072dpl:DistributionCosts2022-04-012023-03-3109545072dpl:AdministrativeExpenses2022-04-012023-03-3109545072core:LandBuildings2022-04-012023-03-3109545072core:PlantMachinery2022-04-012023-03-3109545072core:Vehicles2022-04-012023-03-3109545072core:FurnitureFittings2022-04-012023-03-3109545072core:OfficeEquipment2022-04-012023-03-3109545072core:NetGoodwill2022-04-012023-03-3109545072core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109545072dpl:GroupUndertakings2022-04-012023-03-3109545072dpl:ParticipatingInterests2022-04-012023-03-3109545072dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109545072core:ListedExchangeTraded2022-04-012023-03-3109545072dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109545072core:UnlistedNon-exchangeTraded2022-04-012023-03-3109545072dpl:CostSales2021-04-012022-03-3109545072dpl:DistributionCosts2021-04-012022-03-3109545072dpl:AdministrativeExpenses2021-04-012022-03-3109545072core:LandBuildings2021-04-012022-03-3109545072core:PlantMachinery2021-04-012022-03-3109545072core:Vehicles2021-04-012022-03-3109545072core:FurnitureFittings2021-04-012022-03-3109545072core:OfficeEquipment2021-04-012022-03-3109545072core:NetGoodwill2021-04-012022-03-3109545072core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3109545072dpl:GroupUndertakings2021-04-012022-03-3109545072dpl:ParticipatingInterests2021-04-012022-03-3109545072dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3109545072core:ListedExchangeTraded2021-04-012022-03-3109545072dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3109545072core:UnlistedNon-exchangeTraded2021-04-012022-03-3109545072core:NetGoodwill2023-03-3109545072core:IntangibleAssetsOtherThanGoodwill2023-03-3109545072core:LandBuildings2023-03-3109545072core:PlantMachinery2023-03-3109545072core:Vehicles2023-03-3109545072core:FurnitureFittings2023-03-3109545072core:OfficeEquipment2023-03-3109545072core:AfterOneYear2023-03-3109545072core:WithinOneYear2023-03-3109545072core:ListedExchangeTraded2023-03-3109545072core:UnlistedNon-exchangeTraded2023-03-3109545072core:ShareCapital2023-03-3109545072core:SharePremium2023-03-3109545072core:RevaluationReserve2023-03-3109545072core:OtherReservesSubtotal2023-03-3109545072core:RetainedEarningsAccumulatedLosses2023-03-3109545072core:NetGoodwill2022-03-3109545072core:IntangibleAssetsOtherThanGoodwill2022-03-3109545072core:LandBuildings2022-03-3109545072core:PlantMachinery2022-03-3109545072core:Vehicles2022-03-3109545072core:FurnitureFittings2022-03-3109545072core:OfficeEquipment2022-03-3109545072core:AfterOneYear2022-03-3109545072core:WithinOneYear2022-03-3109545072core:ListedExc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Registered Number
09545072
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

KELLING ASSOCIATES LTD

Company Information
for the year from 1 April 2022 to 31 March 2023


Directors	BELTON, Jacqueline
	HUDSON, Daniel Michael Edward


Registered Address	154 Courthill Road
	London
	SE13 6DR


Registered Number	09545072 (England and Wales)

KELLING ASSOCIATES LTD

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	5		280,000		250,000
			280,000		250,000
Current assets
Debtors	6	3,173		5,220
Cash at bank and on hand		3,820		8,525
		6,993		13,745
Creditors amounts falling due within one year	7	(12,590)		(9,136)
Net current assets (liabilities)			(5,597)		4,609
Total assets less current liabilities			274,403		254,609
Creditors amounts falling due after one year	8		(21,276)		(87,537)
Net assets			253,127		167,072
Capital and reserves
Called up share capital			100		100
Revaluation reserve			30,000		-
Profit and loss account			223,027		166,972
Shareholders' funds			253,127		167,072

The company was entitled to exemption from audit for this reporting period 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. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 10 May 2023, and are signed on its behalf by:

HUDSON, Daniel Michael Edward
Director
Registered Company No. 09545072

KELLING ASSOCIATES LTD

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant, machinery and office equipment - full depreciation at purchase Buildings - fair value. Revaluations at least every 2 years.

	Revenue recognition policy
	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.

Revenue recognition policy

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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2023		2022
	Average number of employees during the year	0		0

5.	Property, plant and equipment

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 22	250,000	4,597	254,597
Additions	-	399	399
Revaluations	30,000	-	30,000
At 31 March 23	280,000	4,996	284,996
Depreciation and impairment
At 01 April 22	-	4,597	4,597
Charge for year	-	399	399
At 31 March 23	-	4,996	4,996
Net book value
At 31 March 23	280,000	-	280,000
At 31 March 22	250,000	-	250,000

6.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	3,066	5,220
Other debtors	107	-
Total	3,173	5,220


	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.

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.

7.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	1,980	-
Taxation and social security	10,610	9,136
Total	12,590	9,136


	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.

8.	Creditors after one year

	2023	2022
	£	£
Other creditors	21,276	87,537
Total	21,276	87,537