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REGISTERED NUMBER: 00696825 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Kennedy Bros.(Engineers)Limited

Kennedy Bros.(Engineers)Limited (Registered number: 00696825)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kennedy Bros.(Engineers)Limited

Company Information
for the Year Ended 30 June 2025







DIRECTORS: R J Kennedy
M A Kennedy





SECRETARY: Mrs S A Burgess





REGISTERED OFFICE: North Street
Rotherfield
East Sussex
TN6 3LY





REGISTERED NUMBER: 00696825 (England and Wales)





ACCOUNTANTS: Ward Mackenzie Ltd
Chartered Accountants
Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS

Kennedy Bros.(Engineers)Limited (Registered number: 00696825)

Balance Sheet
30 June 2025

2025 2024
Notes £    £   
Fixed assets
Tangible assets 4 135,810 138,090

Current assets
Stocks 140,949 181,676
Debtors 5 20,623 19,579
Cash at bank and in hand 227,008 165,874
388,580 367,129
Creditors
Amounts falling due within one year 6 (78,827 ) (99,082 )
Net current assets 309,753 268,047
Total assets less current liabilities 445,563 406,137

Capital and reserves
Called up share capital 191 191
Revaluation reserve 7 121,463 121,463
Capital redemption reserve 7 9 9
Other reserves 7 10,076 10,076
Retained earnings 7 313,824 274,398
Shareholders' funds 445,563 406,137

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Kennedy Bros.(Engineers)Limited (Registered number: 00696825)

Balance Sheet - continued
30 June 2025


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 23 September 2025 and were signed on its behalf by:





R J Kennedy - Director


Kennedy Bros.(Engineers)Limited (Registered number: 00696825)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

Kennedy Bros.(Engineers)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 presentation currency of the financial statements is the Pound Sterling (£).


The principal activity of the company in the year under review was that of automobile engineers and retail vehicle sales.

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.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% straight line on buildings only
Plant and machinery - 20% on reducing balance
Computer equipment - 25% 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.

DEFERRED TAX
Deferred tax is not recognized in respect of all timing differences that have originated but not reversed at the
balance sheet date as these are considered immaterial.

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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to the profit and loss account as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

Kennedy Bros.(Engineers)Limited (Registered number: 00696825)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

4. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 July 2024 175,135 109,748 15,310 300,193
Disposals - - (8,181 ) (8,181 )
At 30 June 2025 175,135 109,748 7,129 292,012
DEPRECIATION
At 1 July 2024 38,794 108,753 14,556 162,103
Charge for year 1,590 182 227 1,999
Eliminated on disposal - - (7,900 ) (7,900 )
At 30 June 2025 40,384 108,935 6,883 156,202
NET BOOK VALUE
At 30 June 2025 134,751 813 246 135,810
At 30 June 2024 136,341 995 754 138,090

Included within land and buildings is freehold land, with an estimated value of £79,100 (2024 : £79,100), which is not depreciated.


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 20,623 14,685
Prepayments and accrued income - 4,894
20,623 19,579

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 14,799 26,005
Social security and other tax - 3,793
VAT 13,492 19,615
Other creditors 47,202 7,404
Directors' current accounts 1,500 40,431
Accrued expenses 1,834 1,834
78,827 99,082

The directors consider the carrying amounts of current liabilities approximate to their fair values.

Kennedy Bros.(Engineers)Limited (Registered number: 00696825)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

7. RESERVES
Capital
Retained Revaluation redemption Other
earnings reserve reserve reserves Totals
£    £    £    £    £   

At 1 July 2024 274,398 121,463 9 10,076 405,946
Profit for the year 39,426 39,426
At 30 June 2025 313,824 121,463 9 10,076 445,372

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 2024
£    £   
M A Kennedy
Balance outstanding at start of year (40,431 ) (41,736 )
Amounts advanced 38,931 1,305
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,500 ) (40,431 )