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2024-03-31-accounts

Page
StrategicReport 1-8
StatementofTrustees 9
Independentauditorsreport 10-12
StatementofComprehensiveIncome 13
BalanceSheet 14
Statementinchangesinreserves 15
StatementofCashflows 16
NotestoFinancialStatements 17-26

30.9.24

KeelmanHomesLimited
(acompanylimitedbyguaranteeand nothavinga sharecapital)
StatementofFinancialPosition
Asat31March2024
Notes 2024 2023
(asrestated)
£000 £000
Fixedassets
Tangibleassets 9 26,907 27,352
Currentassets
Debtors 10 524 641
Cashatbankandinhand 233 573
757 1,214
Liabilities
Creditors:amountsfallingdue
withinoneyear 11 (783 ) (1,083)
Netcurrentassets/(liabilities) (26 ) 131
Creditors:amountsfallingdueafter 12
oneyear (26,768) (27,217)
Netassets 113 266
Reserves
Income& ExpenditureReserve 113 266
Income&
ExpenditureReserve
(asrestated)
£000
Balanceat
1April2022(asrestated)
378
Deficitforyear (112)
Balanceat31March2023(asrestated) 266
Balanceat1 April2023 266
Deficitforyear (153)
Balanceat31March2024 113

KeelmanHomesLimited KeelmanHomesLimited
(acompanylimitedbyguaranteeandnothavinga sharecapital)
Notestothefinancialstatements
Fortheyearended31March2024
6. Interestpayable
2024 2023
£000 £000
LoansfromGatesheadCouncil 668 673
Taxation
Totaltaxexpenserecognisedintheincomeandexpenditureaccount
2024 2023
£000 £000
Currenttax (1) (14)
7.1.
Reconciliationoftheeffectivetaxrate
2024
£000

2023
£000
(Deficit)/Surplus (153 ) (112)
Totaltax(credit)/expense (1) (14)
(Deficit)/Surplusbeforetax (154 ) (126)
TaxusingtheUKcorporationtaxrateof19%(2023:19%) (29) (24)
Taxexemptrevenues
Non-deductibleexpenses 28 10
Total(credit)/expenseincludedintheincomestatement
8. Prioryearadjustment
Aprioryearadjustmenthasbeenidentifiedinrelationtoerrorsrelatingtointerestpaidandinterest dueperthe
loan agreementduringtheperiodofFY17/18andFY19/20.Thishasledtoanoveraccrualof£175k.
The impactontheaboveonthe2023financialstatementsisasfollows:
Statementofcomprehensiveincome
No impactonthedeficitwithin2023.
21
KeelmanHomesLimited KeelmanHomesLimited
(acompanylimitedbyguaranteeandnothavinga sharecapital)
Notestothefinancialstatements
For theyearended31March2024
9.1 HousingProperties
Numberofunitsundermanagement
2024
2023
Underdevelopmentatendoftheyear
Rentedgeneralneedhousingunits
Sharedownershipunits
Undermanagementatendoftheyear
Rentedgeneralneedhousingunits 284
284
Sharedownershipunits 24
24
10. Debtors
2024
2023
£000
£000
Tradedebtors 78
243
Prepaymentsandaccruedincome 446
384
Corporationtax -
14
524
641
11. Creditors:Amountsfallingduewithinoneyear
2024
2023
(asrestated)
£000 £000
TradeCreditors 58 30
Accruals 225 509
LoansfromGatesheadCouncil 369 369
Othertaxandsocialsecurity 4 -
Governmentgrants 127 175
783 1,083
12. Creditors:Amountsfallingdueafteroneyear
2024 2023
£000 £000
LoansfromGatesheadCouncil 15,213 15,583
Governmentgrants 11,555 11,634
26,768 27,217