Koehler (UK) Limited - Accounts to registrar (filleted) - small 17.3

REGISTERED NUMBER: 02586094 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2017

FOR

KOEHLER (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K M Furler

P Gibson

REGISTERED OFFICE:

Unit E, Corinthian House

Cotton Lake

Galleon Boulevard

Crossways, Dartford

Kent

DA2 6QE

REGISTERED NUMBER:

02586094 (England and Wales)

AUDITORS:

Sargeant Partnership

Chartered Accountants

and Statutory Auditors

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

BANKERS:

National Westminster Bank Plc

143 High Street

Bromley

Kent

BR1 1YZ

FIXED ASSETS

Tangible assets

4

16,560

25,262

CURRENT ASSETS

Debtors

5

42,449

42,916

Cash at bank and in hand

393,678

186,490

436,127

229,406

CREDITORS

Amounts falling due within one year

6

79,960

45,575

NET CURRENT ASSETS

356,167

183,831

TOTAL ASSETS LESS CURRENT LIABILITIES

372,727

209,093

PROVISIONS FOR LIABILITIES

3,075

4,960

NET ASSETS

369,652

204,133

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

368,652

203,133

SHAREHOLDERS' FUNDS

369,652

204,133

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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 on 24 January 2018 and were signed on its behalf by:

P Gibson - Director

1.	STATUTORY INFORMATION

Koehler (UK) 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 - frs 102 section 1a

The accounts have been prepared in accordance with the Financial Reporting Standard for provisions

of FRS 102 Section 1A small entities. There were no material departures from that standard

These financial statements for the year ended 31 December 2016 are the first financial statements that

comply with FRS 102 Section 1A small entities. The date of transition is 1 January 2015.

The transition to FRS 102 Section 1A small entities has resulted in a small number of changes in

accounting policies to those used previously.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

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% per annum on cost

Computer equipment

-

25% per annum on cost

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.

Pension costs and other post-retirement benefits

The company contributes towards the personal pension plans of the directors and employees.

Contributions payable are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2016 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2017

and 31 December 2017

42,287

6,423

48,710

DEPRECIATION

At 1 January 2017

17,936

5,512

23,448

Charge for year

8,246

456

8,702

At 31 December 2017

26,182

5,968

32,150

NET BOOK VALUE

At 31 December 2017

16,105

455

16,560

At 31 December 2016

24,351

911

25,262

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Amounts owed by group undertakings

28,323

19,108

Other debtors

14,126

23,808

42,449

42,916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Trade creditors

1,811

2,998

Taxation and social security

49,157

23,206

Other creditors

28,992

19,371

79,960

45,575

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2017

2016

value:

£

£

1,000

Ordinary

1

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1 January 2017

203,133

Profit for the year

165,519

At 31 December 2017

368,652

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mrs J Brown FCCA (Senior Statutory Auditor)

for and on behalf of Sargeant Partnership

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY

The Ultimate controlling party of Koehler (UK) Limited are the members of Koehler Holding GmbH

& Co.KG.