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REGISTERED NUMBER: 13219820 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

JAMES KILNER LIMITED

JAMES KILNER LIMITED (REGISTERED NUMBER: 13219820)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

JAMES KILNER LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTOR: | J D Kilner

| REGISTERED OFFICE: | 12 Victoria Road

| Barnsley

| United Kingdom

| South Yorkshire

| S70 2BB

| REGISTERED NUMBER: | 13219820 (England and Wales)

| ACCOUNTANTS: | Gibson Booth Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

JAMES KILNER LIMITED (REGISTERED NUMBER: 13219820)

BALANCE SHEET

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 150,000 |  | 175,000 |  |

Tangible assets | 5 | 77,043 |  | 51,454 |  |

227,043 |  | 226,454 |  |

CURRENT ASSETS

Debtors | 6 | 1,704 |  | 1,410 |  |

Cash at bank | 349,238 |  | 204,074 |  |

350,942 |  | 205,484 |  |

CREDITORS

Amounts falling due within one year | 7 | 164,112 |  | 120,653 |  |

NET CURRENT ASSETS | 186,830 |  | 84,831 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 413,873 |  | 311,285 |  |

PROVISIONS FOR LIABILITIES | 12,669 |  | 2,174 |  |

NET ASSETS | 401,204 |  | 309,111 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 95 |  |

Retained earnings | 401,104 |  | 309,016 |  |

SHAREHOLDERS' FUNDS | 401,204 |  | 309,111 |  |

JAMES KILNER LIMITED (REGISTERED NUMBER: 13219820)

BALANCE SHEET - continued

31ST MARCH 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 1st October 2025 and were signed by:

J D Kilner - Director

JAMES KILNER LIMITED (REGISTERED NUMBER: 13219820)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| James Kilner 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 and value added tax.

| Sale of goods

| Turnover from the sale of fitted wardrobes is recognised when significant risks and rewards of the ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on installation and handover of the fitted wardrobes to the customer.

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from fitting services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the progress of the installation.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Intangible assets - goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

| A provision is made for any impairment

JAMES KILNER LIMITED (REGISTERED NUMBER: 13219820)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment loss. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write of the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Motor Vehicles - 20% on cost

| Computer Equipment - 20% on cost

| Fixtures and Fittings - 20% 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 5 (2024 - 4 ) .

JAMES KILNER LIMITED (REGISTERED NUMBER: 13219820)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 250,000 |  |

| AMORTISATION

| At 1st April 2024 | 75,000 |  |

| Amortisation for year | 25,000 |  |

| At 31st March 2025 | 100,000 |  |

| NET BOOK VALUE

| At 31st March 2025 | 150,000 |  |

| At 31st March 2024 | 175,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st April 2024 | - |  | 72,145 |  | - |  | 72,145 |  |

| Additions | 3,897 |  | 36,649 |  | 5,022 |  | 45,568 |  |

| At 31st March 2025 | 3,897 |  | 108,794 |  | 5,022 |  | 117,713 |  |

| DEPRECIATION

| At 1st April 2024 | - |  | 20,691 |  | - |  | 20,691 |  |

| Charge for year | 638 |  | 18,705 |  | 636 |  | 19,979 |  |

| At 31st March 2025 | 638 |  | 39,396 |  | 636 |  | 40,670 |  |

| NET BOOK VALUE

| At 31st March 2025 | 3,259 |  | 69,398 |  | 4,386 |  | 77,043 |  |

| At 31st March 2024 | - |  | 51,454 |  | - |  | 51,454 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 1,704 |  | 1,410 |  |

JAMES KILNER LIMITED (REGISTERED NUMBER: 13219820)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 59,755 |  | 37,622 |  |

| VAT | 31,483 |  | 23,266 |  |

| Other creditors | 224 |  | 126 |  |

| Directors' current accounts | 29,776 |  | 17,103 |  |

| Accruals and deferred income | 42,874 |  | 42,536 |  |

164,112 |  | 120,653 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 95 | A Ordinary | £1 | 95 |  | 95 |  |

| 5 | B Ordinary | £1 | 5 |  | - |  |

100 |  | 95 |  |

| The following shares were issued during the year for cash at par :

| 5 B Ordinary shares of £1

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 | 2024 |

£ | £ |

| J D Kilner

| Balance outstanding at start of year | (17,103 | ) | (14,785 | ) |

| Amounts advanced | 80,270 |  | 47,921 |  |

| Amounts repaid | (92,943 | ) | (50,239 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (29,776 | ) | (17,103 | ) |