Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-07-01 1 false 1 true Holding company true false 14926765 2024-07-01 2025-06-30 14926765 2023-06-09 2024-06-30 14926765 2025-06-30 14926765 2024-06-30 14926765 c:Director1 2024-07-01 2025-06-30 14926765 d:CurrentFinancialInstruments 2025-06-30 14926765 d:CurrentFinancialInstruments 2024-06-30 14926765 d:ShareCapital 2025-06-30 14926765 d:ShareCapital 2024-06-30 14926765 c:OrdinaryShareClass2 2024-07-01 2025-06-30 14926765 c:OrdinaryShareClass2 2025-06-30 14926765 c:OrdinaryShareClass2 2024-06-30 14926765 c:FRS102 2024-07-01 2025-06-30 14926765 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14926765 c:FullAccounts 2024-07-01 2025-06-30 14926765 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14926765 6 2024-07-01 2025-06-30 14926765 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14926765 KINLOCHS HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
KINLOCHS HOLDINGS LIMITED REGISTERED NUMBER: 14926765 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,499,900 |  | 3,499,900
|  |  | 3,499,900 |  | 3,499,900
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 100 |  | 100 |
|  | 100 |  | 100 |
Total assets less current liabilities |  |  | 3,500,000 |  | 3,500,000
Net assets |  |  | 3,500,000 |  | 3,500,000
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 3,500,000 |  | 3,500,000
|  |  | 3,500,000 |  | 3,500,000
The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 October 2025.
S P Kinloch
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
KINLOCHS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Kinlochs Holdings Limited is a private company incorporated in England and Wales and has its registered office at Unit 2 Cliffe Court George Summers Close, Medway City Estate, Rochester, United Kingdom, ME2 4GU. The company's principal activity is that of a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 3,499,900
| At 30 June 2025 | 3,499,900
5. | Debtors
|  |  |  |  | 2025 | 2024
Page 2
KINLOCHS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 5.Debtors (continued)
|  |  |  |  | £ | £
| Called up share capital not paid | 100 | 100
|  | 100 | 100
6. | Creditors: Amounts falling due within one year
Page 3
KINLOCHS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 3,500,000 (2024 - 3,500,000) Ordinary A shares of £1.00 each | 3,500,000 | 3,500,000
8. | Controlling party
The ultimate controlling party is Mr S Kinloch.
Page 4