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Registered number: 08190476
KEMS GROUP LTD
Abbreviated accounts
For The Year Ended 31 March 2016
CKR

Chartered Certified Accountants

CKR HOUSE
70 EAST HILL
DARTFORD
KENT
DA1 1RZ
Abbreviated Balance Sheet
2016 2015
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 2 65,576 17,692
65,576 17,692
CURRENT ASSETS
Stocks 270,053 30,500
Debtors 1,335,644 840,884
Cash at bank and in hand 1,518 37,846
1,607,215 909,230
Creditors: Amounts Falling Due Within One Year 3 (1,178,937 ) (752,724 )
NET CURRENT ASSETS (LIABILITIES) 428,278 156,506
TOTAL ASSETS LESS CURRENT LIABILITIES 493,854 174,198
NET ASSETS 493,854 174,198
CAPITAL AND RESERVES
Called up share capital 4 100 100
Profit and Loss Account 493,754 174,098
SHAREHOLDERS' FUNDS 493,854 174,198
For the year ending 31 March 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2015).
On behalf of the board
Mr Raymond Kingsley
12 December 2016
Page 1
Notes to the Abbreviated Accounts
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance basis
Motor Vehicles 15% reducing balance basis
Fixtures & Fittings 15% reducing balance basis
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Tangible Assets
Total
Cost £
As at 1 April 2015 25,620
Additions 59,456
As at 31 March 2016 85,076
Depreciation
As at 1 April 2015 7,928
Provided during the period 11,572
As at 31 March 2016 19,500
Net Book Value
As at 31 March 2016 65,576
As at 1 April 2015 17,692
Page 2
3. Creditors: Amounts Falling Due Within One Year
2016 2015
£ £
Net obligations under finance lease and hire purchase contracts 1,249 1,249
Trade creditors 720,996 279,440
Bank loans and overdrafts 27,704 -
Corporation tax 108,162 45,810
Other taxes and social security 19,146 19,748
VAT 79,204 111,000
Accruals and deferred income 4,475 1,000
Director's loan account 201,323 43,744
Factoring loan 16,678 250,733
1,178,937 752,724
4. Share Capital
Value Number 2016 2015
Allotted, called up and fully paid £ £ £
Ordinary shares 1.000 100 100 100
Page 3