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Registration number: 11923907

Kirton Lindsey Holdings Limited

Filleted Unaudited Financial Statements

for the Year Ended 31 March 2025

 

Kirton Lindsey Holdings Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Kirton Lindsey Holdings Limited

(Registration number: 11923907)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Investments

4

622,850

622,850

Current assets

 

Debtors

6

-

200,263

Other financial assets

5

-

200,000

Cash at bank and in hand

 

176,770

178,117

 

176,770

578,380

Creditors: Amounts falling due within one year

7

(106,361)

(627,967)

Net current assets/(liabilities)

 

70,409

(49,587)

Net assets

 

693,259

573,263

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

693,159

573,163

Shareholders' funds

 

693,259

573,263

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 August 2025 and signed on its behalf by:
 


Mr R L Burton
Director

   
 

Kirton Lindsey Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Station Yard
Station Road
Kirton Lindsey
Gainsborough
Lincolnshire
DN21 4BD

Registration number: 11923907

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts. .

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Kirton Lindsey Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Kirton Lindsey Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3

Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

4

Investments

2025
£

2024
£

Investments in subsidiaries

622,850

622,850

Subsidiaries

£

Cost or valuation

At 1 April 2024

622,850

At 31 March 2025

622,850

Carrying amount

At 31 March 2025

622,850

At 31 March 2024

622,850

 

Kirton Lindsey Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Current financial assets

Cost or valuation

At 1 April 2024

200,000

200,000

Disposals

(200,000)

(200,000)

At 31 March 2025

-

-

Carrying amount

At 31 March 2025

-

-

At 31 March 2024

200,000

200,000

6

Debtors

Current

Note

2025
£

2024
£

Amounts owed by related parties

-

200,263

7

Creditors

Note

2025
£

2024
£

Due within one year

 

Amounts due to related parties

101,690

625,915

Social security and other taxes

 

4,670

2,051

Other payables

 

1

1

 

106,361

627,967

8

Share capital

Allotted, called up and fully paid shares

 

2025

2024

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100