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COMPANY REGISTRATION NUMBER: 2453898

Kitto Construction Limited

Filleted Unaudited Financial Statements

30 June 2025

Kitto Construction Limited

Balance Sheet

30 June 2025

| 2025 | 2024
Note | £ | £

Current assets

Stocks | 6,709 | 2,904
Debtors | 6 | 649,522 | 717,744
Cash at bank and in hand | 10,000 | 10,000
| --------- | ---------
| 666,231 | 730,648

Creditors: amounts falling due within one year | 7 | 589,581 | 575,497
| --------- | ---------
Net current assets | 76,650 | 155,151
| -------- | ---------
Total assets less current liabilities | 76,650 | 155,151

Provisions

Other provisions | 11,720 | 142,367
| -------- | ---------
Net assets | 64,930 | 12,784
| -------- | ---------

Capital and reserves

Called up share capital | 8 | 12,200 | 12,200
Profit and loss account | 52,730 | 584
| -------- | --------
Shareholder funds | 64,930 | 12,784
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Kitto Construction Limited

Balance Sheet (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 3 October 2025 , and are signed on behalf of the board by:

B.G.T. Rowe
Director

Company registration number: 2453898

Kitto Construction Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kitto House, Station Road, Montpelier, Bristol, BS6 5EE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors are of the opinion that the going concern basis is appropriate to the preparation of these financial statements due to profitable contracts in progress at the balance sheet date and the availability, should it be required, of financial support from the parent company for a period of at least 12 months from the date of approval of these accounts.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover represents the amounts invoiced on completed contracts and the sales value of goods and services provided stated net of value added tax during the year.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).
5. Staff costs
Directors' remuneration
Directors' remuneration has been borne by the parent company in the current financial year and in the previous financial year.
6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 272,970 | 368,135
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 361,750 | 336,968
Other debtors | 14,802 | 12,641
| --------- | ---------
| 649,522 | 717,744
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 164,740 | 195,184
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 270,455 | 270,280
Corporation tax | – | 1,902
Social security and other taxes | 56,386 | 7,086
Other creditors | 98,000 | 101,045
| --------- | ---------
| 589,581 | 575,497
| --------- | ---------

8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary 'A' shares of £ 1 each | 12,000 | 12,000 | 12,000 | 12,000
Ordinary 'B' shares of £ 1 each | 100 | 100 | 100 | 100
Ordinary 'C' shares of £ 1 each | 100 | 100 | 100 | 100
| -------- | -------- | -------- | --------
| 12,200 | 12,200 | 12,200 | 12,200
| -------- | -------- | -------- | --------

The ordinary shares carry full voting rights at general meetings of the company. Dividends will fluctuate depending on results.
9. Contingencies
The Company has guaranteed the bank borrowings of its fellow group companies. At 30 June 2025 these borrowings amounted to £nil (2024: £nil). The liability under this guarantee is secured by an unlimited debenture over the company's assets.
10. Directors' advances, credits and guarantees
The directors received dividends in the year totalling £Nil (2024: £nil).
11. Controlling party
The parent company (and ultimate holding company) is Kitto Group plc, a company incorporated in England and Wales. Kitto Group plc is controlled by B.G.T. Rowe , a director.