REGISTERED NUMBER: 06837609 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

KEVINGTON HALL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J B Jackson

T B Jackson

REGISTERED OFFICE:

1 Bligh's Road

Sevenoaks

Kent

TN13 1DA

REGISTERED NUMBER:

06837609 (England and Wales)

ACCOUNTANTS:

Greenaway Chartered Accountants

1 Bligh's Road

Sevenoaks

Kent

TN13 1DA

FIXED ASSETS

Tangible assets

4

710,729

602,843

Investment property

5

920,000

920,000

1,630,729

1,522,843

CURRENT ASSETS

Stocks

377,308

397,704

Debtors

6

204,025

237,824

Investments

7

31,341

31,341

Cash at bank and in hand

74,160

81,251

686,834

748,120

CREDITORS

Amounts falling due within one year

8

288,960

260,465

NET CURRENT ASSETS

397,874

487,655

TOTAL ASSETS LESS CURRENT LIABILITIES

2,028,603

2,010,498

CREDITORS

Amounts falling due after more than one year

9

(599,763

)

(656,805

)

PROVISIONS FOR LIABILITIES

(221,986

)

(197,740

)

NET ASSETS

1,206,854

1,155,953

CAPITAL AND RESERVES

Called up share capital

200

200

Non-distributable retained

earnings

11

249,443

249,443

Retained earnings

957,211

906,310

SHAREHOLDERS' FUNDS

1,206,854

1,155,953

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 16 September 2025 and were signed on its behalf by:

J B Jackson - Director

T B Jackson - Director

1.	STATUTORY INFORMATION

Kevington Hall 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

-

30% on reducing balance, 25% on reducing balance, 15% on reducing balance and 2% on cost

Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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 or the lease term, whichever is shorter.

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

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 April 2024

23,901

1,221,527

1,245,428

Additions

-

234,359

234,359

Disposals

-

(67,657

)

(67,657

)

At 31 March 2025

23,901

1,388,229

1,412,130

DEPRECIATION

At 1 April 2024

-

642,585

642,585

Charge for year

-

107,427

107,427

Eliminated on disposal

-

(48,611

)

(48,611

)

At 31 March 2025

-

701,401

701,401

NET BOOK VALUE

At 31 March 2025

23,901

686,828

710,729

At 31 March 2024

23,901

578,942

602,843

The value of fixed assets held under hire purchase agreements at 31 March 2025 was £254,138 (2024: £182,570). The depreciation charge for the year was £47,032 (2024: £35,130).

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

920,000

NET BOOK VALUE

At 31 March 2025

920,000

At 31 March 2024

920,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2016

133,452

Valuation in 2017

40,000

Valuation in 2023

159,138

Cost

587,410

920,000

If the investment property had not been revalued it would have been included at the following historical cost:

31/3/25

31/3/24

£

£

Cost

587,410

587,410

The investment property was valued on an open market basis basis on 31 March 2023 by Carter Jonas LLP .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

183,577

229,815

Amounts owed by associates

-

7,000

Other debtors

20,448

1,009

204,025

237,824

7.	CURRENT ASSET INVESTMENTS

31/3/25

31/3/24

£

£

Other

31,341

31,341

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

48,075

52,533

Trade creditors

119,825

123,214

Taxation and social security

-

43,293

Other creditors

121,060

41,425

288,960

260,465

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

499,652

553,853

Other creditors

100,111

102,952

599,763

656,805

31/3/25

31/3/24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

3,433

277

Repayable by instalments

Bank loans more 5 yr by instal

369,064

388,319

10.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/25

31/3/24

£

£

Bank loans

547,727

605,463

Bank loans are secured by the following:

1) A debenture dated 21 September 2010 comprising of fixed and floating charges over all the assets and undertakings of the company.

2) A legal mortgage charge dated 10 February 2011 over the land acquired in 2010, known as Land on south side of Star Lane, Orpington..

3) A mortgage charge dated 29/01/2019 over land lying on the north west of Hockenden Lane, Swanley.

4) A mortgage charge dated 27/09/2022 over freehold property known as Woodland and Field on North west side of Sheepcote Lane.

5) A mortgage charge dated 08/12/2022 over land at Eastwood Farm.

11.

RESERVES

Non-distributable

retained

earnings

£

At 1 April 2024

and 31 March 2025

249,443

12.	RELATED PARTY DISCLOSURES

During the year Abdelzo Limited a company owned by the directors rented an agricultural yard to Kevington Hall Limited for £38,160 per annum (2024 = £31,800).

During the year Abdelzo Limited also rented a Chalet to Kevington Hall Limited for £nil per annum (2024 = £14,400)

During the year the company sold goods to Abdelzo Limited totalling £17,057 (2024: £18,481)

At the balance sheet date Abdelzo Limited owed Kevington Hall Limited £Nil (2024: £7,000).

£18,820 in dividends were declared and paid during the year to the directors (2024: £56,000).

13.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.