REGISTERED NUMBER: 02059288 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Kirby's & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M D Kirby

SECRETARY:

Mrs A M Brooks

REGISTERED OFFICE:

Three Counties House

18a Victoria Street

Dunstable

Bedfordshire

LU6 3BA

REGISTERED NUMBER:

02059288 (England and Wales)

ACCOUNTANTS:

P D & Co (2003) Limited T/A Parbery Davies & Co

Three Counties House

18a Victoria Street

Dunstable

Bedfordshire

LU6 3BA

FIXED ASSETS

Tangible assets

4

205,829

210,686

Investments

5

446,973

564,567

652,802

775,253

CURRENT ASSETS

Debtors

6

981

1,181

Cash at bank

28,105

7,555

29,086

8,736

CREDITORS

Amounts falling due within one year

7

79,194

55,647

NET CURRENT LIABILITIES

(50,108

)

(46,911

)

TOTAL ASSETS LESS CURRENT LIABILITIES

602,694

728,342

PROVISIONS FOR LIABILITIES

41,707

41,707

NET ASSETS

560,987

686,635

CAPITAL AND RESERVES

Called up share capital

1,100

1,100

Fair value reserve

8

446,973

564,567

Retained earnings

112,914

120,968

SHAREHOLDERS' FUNDS

560,987

686,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 September 2025 and were signed by:

M D Kirby - Director

1.	STATUTORY INFORMATION

Kirby's & Son 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.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 2% on cost

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

61,005

375,460

436,465

Additions

-

120

120

At 30 April 2025

61,005

375,580

436,585

DEPRECIATION

At 1 May 2024

-

225,779

225,779

Charge for year

-

4,977

4,977

At 30 April 2025

-

230,756

230,756

NET BOOK VALUE

At 30 April 2025

61,005

144,824

205,829

At 30 April 2024

61,005

149,681

210,686

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2024

564,567

Revaluations

(117,594

)

At 30 April 2025

446,973

NET BOOK VALUE

At 30 April 2025

446,973

At 30 April 2024

564,567

Cost or valuation at 30 April 2025 is represented by:

Other

investments

£

Valuation in 2024

446,973

If following historical cost had not been revalued they would have been included at the following historical cost:

30.4.25

30.4.24

£

£

Cost

61,005

61,005

Freehold land and buildings were valued on an open market basis on 30 April 2025 by EBITDA Calculations .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

981

1,181

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

23,089

23,614

Tax

14,890

16,454

Social security and other taxes

388

167

Other creditors

4,805

8,140

Directors' current accounts

30,294

1,567

Accrued expenses

5,728

5,705

79,194

55,647

8.

RESERVES

Fair

value

reserve

£

At 1 May 2024

564,567

Land and buildings reserve

(117,594

)

At 30 April 2025

446,973

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M D Kirby.