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Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Kirby SPV Limited

Kirby SPV Limited (Registered number: 14271342)

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Kirby SPV Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: N Marquez Arnedo
M Egan-Wyer





REGISTERED OFFICE: Abbey Farm
Spinnels Lane
Wix
Essex
CO11 2UJ





REGISTERED NUMBER: 14271342 (England and Wales)





ACCOUNTANTS: Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

Kirby SPV Limited (Registered number: 14271342)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 233,320 514,408
Debtors 4 591,755 520,840
Cash at bank 4 -
825,079 1,035,248
CREDITORS
Amounts falling due within one year 5 826,077 117,471
NET CURRENT (LIABILITIES)/ASSETS (998 ) 917,777
TOTAL ASSETS LESS CURRENT
LIABILITIES

(998

)

917,777

CREDITORS
Amounts falling due after more than one
year

6

-

918,527
NET LIABILITIES (998 ) (750 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (1,098 ) (850 )
SHAREHOLDERS' FUNDS (998 ) (750 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by:




N Marquez Arnedo - Director



M Egan-Wyer - Director


Kirby SPV Limited (Registered number: 14271342)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Kirby SPV 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 567,212 520,740
Other debtors 100 100
Prepayments and accrued income 24,443 -
591,755 520,840

Kirby SPV Limited (Registered number: 14271342)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans (see note 7) 348,750 -
Amounts owed to group undertakings 116,327 106,620
Directors' current accounts - 10,000
Accrued expenses 361,000 851
826,077 117,471

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other loans (see note 7) - 918,527

7. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Other loans 348,750 -

Amounts falling due between one and two years:
Other loans - 1-2 years - 918,527

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Other loans 348,750 918,527

There is one secured loan amounting to £348,750. This is secured on the freehold property and land held by the company with charges registered at Companies House.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

The company is under the control of the board of directors.