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Registered number: 09172205 KINTBURY SERVICES (UK) LTD ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KINTBURY SERVICES (UK) LTD COMPANY INFORMATION
Director | J Aves
Registered number | 09172205
Registered office | 33 Cork Street
| London
| W1S 3NQ
Independent auditor | Blick Rothenberg Audit LLP
| Chartered Accountants & Statutory Auditor
| 16 Great Queen Street
| London
| WC2B 5AH
KINTBURY SERVICES (UK) LTD DIRECTOR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 The director presents his report and the financial statements for the year ended 31 March 2025.
Director's responsibilities statement
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the director is required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Directors
The director who served during the year was: J. Aves
Disclosure of information to auditor
The director at the time when this Director's Report is approved has confirmed that: ∙so far as he is aware, there is no relevant audit information of which the Company's auditor is unaware, and ∙he has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information. Page 1
KINTBURY SERVICES (UK) LTD DIRECTOR'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Auditor
The auditor, Blick Rothenberg Audit LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
Small companies note
In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 4 July 2025 and signed on its behalf.
J Aves Director
Page 2
KINTBURY SERVICES (UK) LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINTBURY SERVICES (UK) LTD FOR THE YEAR ENDED 31 MARCH 2025
Opinion
We have audited the financial statements of Kintbury Services (UK) Ltd (the 'Company') for the year ended 31 March 2025, which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: ∙give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The director is responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 3
KINTBURY SERVICES (UK) LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINTBURY SERVICES (UK) LTD (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the Director's Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of director's remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit; or ∙the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director's Report and from the requirement to prepare a Strategic Report.
Responsibilities of directors
As explained more fully in the Director's Responsibilities Statement set out on page 1, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Page 4
KINTBURY SERVICES (UK) LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINTBURY SERVICES (UK) LTD (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, and non-compliance with laws and regulations, our procedures included the following: enquiring of management concerning the Company’s policies with regards to identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; enquiring of management concerning the Company’s policies for detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; enquiring of management concerning the Company’s policies in relation to the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations; discussing among the engagement team where fraud might occur in the financial statements and any potential indicators of fraud; and obtaining an understanding of the legal and regulatory framework that the Company operates in and focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the Company. The key laws and regulations we considered in this context included the UK Companies Act 2006 and applicable tax legislation. A particular focus area was the risk of fraud through management override of controls. Our procedures to respond to risks identified included the following: performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; reviewing the bank statements of the Company for evidence of any large or unusual activity which may be indicative of fraud; enquiring of management in relation to any potential litigation and claims; and testing the appropriateness of journal entries and other adjustments. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report. Page 5
KINTBURY SERVICES (UK) LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KINTBURY SERVICES (UK) LTD (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Use of our report
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Anthony Howe (Senior Statutory Auditor) for and on behalf of Blick Rothenberg Audit LLP Chartered Accountants Statutory Auditor 16 Great Queen Street London WC2B 5AH 4 July 2025 Page 6
KINTBURY SERVICES (UK) LTD STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024
Note | £ | £
Turnover |  | 3,937,552 | 2,222,208
Administrative expenses |  | (3,749,828) | (2,116,389)
Operating profit | 3 | 187,724 | 105,819
Tax on profit | 5 | (46,182) | (26,157)
Profit after tax |  | 141,542 | 79,662
Retained earnings at the beginning of the year |  | 314,445 | 234,783
Profit for the year |  | 141,542 | 79,662
Retained earnings at the end of the year |  | 455,987 | 314,445
The notes on pages 9 to 14 form part of these financial statements.
Page 7
|  | REGISTERED NUMBER:09172205
KINTBURY SERVICES (UK) LTD BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 6 |  | 4,180 |  | 15,656
Investments | 7 |  | 420,001 |  | 220,001
|  |  | 424,181 |  | 235,657
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 8 | 98,846 |  | 124,756 |
|  | 98,846 |  | 124,756 |
Creditors: amounts falling due within one year | 9 | (67,039) |  | (44,020) |
Net current assets |  |  | 31,807 |  | 80,736
Total assets less current liabilities |  |  | 455,988 |  | 316,393
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | - |  | (1,947)
Net assets |  |  | 455,988 |  | 314,446
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 1 |  | 1
Profit and loss account |  |  | 455,987 |  | 314,445
|  |  | 455,988 |  | 314,446
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 July 2025.
J Aves
Director
The notes on pages 9 to 14 form part of these financial statements. Page 8
KINTBURY SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Kintbury Services (UK) Ltd is a private limited company incorporated in the UK and registered in England and Wales. The company's registered address is 33 Cork Street, London, W1S 3NQ. The principal activity of the company during the year was that of a service company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' including the provisions of Section 1A "Small Entities", and the Companies Act 2006. The director does not consider there to be any critical accounting estimates or material judgmental areas in applying the entity's accounting policies.
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of services provided during the year, exclusive of value added tax.
| 2.3 | Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
|  |  |  | Fixtures and fittings | - | Over 3 years
|  |  |  | Office equipment | - | Over 3 years
| 2.4 | Valuation of investments
Investments held as fixed assets are measured at cost less accumulated impairment.
| 2.5 | Financial instruments
The company does not trade in financial instruments and all such instruments arise directly from operations. All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The company does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished. As the company only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time. Page 9
KINTBURY SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Deferred taxation
Full provision is made for deferred tax assets and liabilities arising from all timing differences between the recognition of gains and losses in the financial statements and recognition in the tax computation. A net deferred tax asset is recognised only if it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax assets and liabilities are calculated at the tax rates expected to be effective at the time the timing differences are expected to reverse. Deferred tax assets and liabilities are not discounted.
3. | Operating profit
| The operating profit is stated after charging:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Depreciation of tangible fixed assets | 11,476 | 16,221
| Exchange differences | 1,455 | 1,300
| Other operating lease rentals | 27,979 | 22,755
| Pension costs | 38,871 | 71,058
| Audit fees payable to the Ltd's auditor | 1,455 | 1,300
| Non-audit fees payable to the Ltd's auditor | 27,979 | 22,755
4. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 9). No remuneration was paid to the director during the year ended 31 March 2025 (2024: Nil)
Page 10
KINTBURY SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 49,278 | 29,230
| Total current tax | 49,278 | 29,230
| Deferred tax |  |
| Origination and reversal of timing differences | (3,096) | (3,073)
| Total deferred tax | (3,096) | (3,073)
| Tax on profit | 46,182 | 26,157
| Factors affecting tax charge for the year
| The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | 187,724 | 105,819
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | 46,931 | 26,455
| Effects of: |  |
| Marginal relief | (749) | (1,883)
| Others | - | 1,585
| Total tax charge for the year | 46,182 | 26,157
Page 11
KINTBURY SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 41,347 | 169,682 | 211,029
| At 31 March 2025 | 41,347 | 169,682 | 211,029
| Depreciation |  |  |
| At 1 April 2024 | 41,316 | 154,057 | 195,373
| Charge for the year | 31 | 11,445 | 11,476
| At 31 March 2025 | 41,347 | 165,502 | 206,849
| Net book value |  |  |
| At 31 March 2025 | - | 4,180 | 4,180
| At 31 March 2024 | 31 | 15,625 | 15,656
7. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost and valuation |
| At 1 April 2024 | 220,001
| Additions | 200,000
| At 31 March 2025 | 420,001
| No provision for impairment has been recognised as of 31 March 2025 (2024: nil). Investment represents members capital contributed to Kintbury Capital LLP
Page 12
KINTBURY SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related party | 97,196 | 124,255
| Other debtors | 1 | 1
| Prepayments and accrued income | 500 | 500
| Deferred taxation | 1,149 | -
|  | 98,846 | 124,756
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 49,249 | 29,201
| Other creditors | 8,775 | 7,869
| Accruals and deferred income | 9,015 | 6,950
|  | 67,039 | 44,020
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (1,947) | (5,020)
| Charged to profit or loss | 3,096 | 3,073
| At end of year | 1,149 | (1,947)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,045) | (3,914)
| Other timing differences | 2,194 | 1,967
|  | 1,149 | (1,947)
Page 13
KINTBURY SERVICES (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1.00 | 1 | 1
12. | Related party transactions
| During the year the company recharged expenses of £3,937,552 (2024: £2,222,208) to Kintbury Capital LLP ('the LLP'), an entity in which the company is a member. The amount due from the LLP at the end of the year was £97,196 (2024: £124,255).
13. | Controlling party
The ultimate controling party is C Dale.
Page 14