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REGISTERED NUMBER: 01285455 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30th November 2024

for

Kenfil Construction Limited

Kenfil Construction Limited (Registered number: 01285455)






Contents of the Financial Statements
for the Year Ended 30th November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kenfil Construction Limited

Company Information
for the Year Ended 30th November 2024







DIRECTORS: A R Lord
C S Lord
J K Lord
Mrs K Lord
Miss S Clayton





SECRETARY: Miss S Clayton





REGISTERED OFFICE: Waterside Lodge
60 Rochdale Road
Todmorden
Lancashire
OL14 7LP





REGISTERED NUMBER: 01285455 (England and Wales)

Kenfil Construction Limited (Registered number: 01285455)

Balance Sheet
30th November 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 3,183,627 2,284,412
Investments 5 100 100
3,183,727 2,284,512

CURRENT ASSETS
Debtors 6 1,135,935 825,839
Cash at bank 5,734 30,121
1,141,669 855,960
CREDITORS
Amounts falling due within one year 7 1,425,399 1,047,488
NET CURRENT LIABILITIES (283,730 ) (191,528 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,899,997

2,092,984

CREDITORS
Amounts falling due after more than one
year

8

(735,847

)

(795,064

)

PROVISIONS FOR LIABILITIES (331,070 ) -
NET ASSETS 1,833,080 1,297,920

CAPITAL AND RESERVES
Called up share capital 10 150 150
Non-distributable reserve 993,212 425,067
Retained earnings 839,718 872,703
SHAREHOLDERS' FUNDS 1,833,080 1,297,920

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

Kenfil Construction Limited (Registered number: 01285455)

Balance Sheet - continued
30th November 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 and authorised for issue on 30th April 2025 and were signed on its behalf by:




A R Lord - Director C S Lord - Director




J K Lord - Director Mrs K Lord - Director




Miss S Clayton - Director


Kenfil Construction Limited (Registered number: 01285455)

Notes to the Financial Statements
for the Year Ended 30th November 2024

1. STATUTORY INFORMATION

Kenfil Construction 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.
Freehold property - Not Depreciated
Plant and machinery - 20% Straight Line Basis
Computer equipment - 25% Straight Line Basis

Freehold properties and freehold land and buildings are not depreciated. It is the Company's policy to maintain the property in good repair with the cost of maintenance being charged to the Profit and Loss Account. Consequently, it is considered that the life of these assets is so long that there is no significant annual depreciation cost. The assets are revalued by the directors and the carrying value of these properties is considered each accounting period to ensure that the financial statements reflect these values.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.

Kenfil Construction Limited (Registered number: 01285455)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1st December 2023 2,284,412 56,899 2,341,311
Revaluations 899,215 - 899,215
At 30th November 2024 3,183,627 56,899 3,240,526
DEPRECIATION
At 1st December 2023
and 30th November 2024 - 56,899 56,899
NET BOOK VALUE
At 30th November 2024 3,183,627 - 3,183,627
At 30th November 2023 2,284,412 - 2,284,412

Cost or valuation at 30th November 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 1994 425,067 - 425,067
Valuation in 2024 899,215 - 899,215
Cost 1,859,345 56,899 1,916,244
3,183,627 56,899 3,240,526

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st December 2023
and 30th November 2024 100
NET BOOK VALUE
At 30th November 2024 100
At 30th November 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Other debtors 1,135,935 825,839

Kenfil Construction Limited (Registered number: 01285455)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 510,420 450,420
Amounts owed to group undertakings 726,251 433,272
Taxation and social security 867 5,361
Other creditors 187,861 158,435
1,425,399 1,047,488

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Bank loans 730,860 780,126
Other creditors 4,987 14,938
735,847 795,064

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years by instalments 489,180 538,446

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Bank loans 1,241,280 1,230,546

The bank loan and overdraft is secured by fixed and floating charges over the Company's assets and a cross guarantee between the group companies.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
150 Ordinary £1 150 150