REGISTERED NUMBER: SC399444 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Kenna Consultants Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Kenna

C Kenna

REGISTERED OFFICE:

39 Balvenie Drive

Carfin

Motherwell

Lanarkshire

ML1 4FG

REGISTERED NUMBER:

SC399444 (Scotland)

ACCOUNTANTS:

Andersons

53 Wellhall Road

Hamilton

Lanarkshire

ML3 9BY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

57,271

85,750

57,271

85,750

CURRENT ASSETS

Stocks

3,678

3,510

Debtors

6

6,027

6,261

Cash at bank and in hand

11,702

12,726

21,407

22,497

CREDITORS

Amounts falling due within one year

7

80,497

103,806

NET CURRENT LIABILITIES

(59,090

)

(81,309

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,819

)

4,441

CREDITORS

Amounts falling due after more than one year

8

11,319

35,098

NET LIABILITIES

(13,138

)

(30,657

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(13,238

)

(30,757

)

SHAREHOLDERS' FUNDS

(13,138

)

(30,657

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

Mrs A Kenna - Director

C Kenna - Director

1.	STATUTORY INFORMATION

Kenna Consultants Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have ben prepared as a going concern as the directors have indicated their willingness to continue to support the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

72,500

AMORTISATION

At 1 August 2024

and 31 July 2025

72,500

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

145,860

DEPRECIATION

At 1 August 2024

60,110

Charge for year

28,479

At 31 July 2025

88,589

NET BOOK VALUE

At 31 July 2025

57,271

At 31 July 2024

85,750

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

54,330

DEPRECIATION

At 1 August 2024

10,866

Charge for year

10,866

At 31 July 2025

21,732

NET BOOK VALUE

At 31 July 2025

32,598

At 31 July 2024

43,464

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

6,027

6,261

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

9,000

9,000

Hire purchase contracts

13,878

13,878

Trade creditors

19,680

22,680

Taxation and social security

13,835

7,410

Other creditors

24,104

50,838

80,497

103,806

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

2,741

11,881

Hire purchase contracts

-

13,878

Other creditors

8,578

9,339

11,319

35,098

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A Kenna.