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Registered number: 07664398 KINLOCHS AND SON HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
KINLOCHS AND SON HOLDINGS LIMITED REGISTERED NUMBER: 07664398 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 375,000 |  | 375,000
Investments | 5 |  | 1,464,713 |  | 1,427,621
|  |  | 1,839,713 |  | 1,802,621
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 580,716 |  | 1,030,716 |
Cash at bank and in hand | 7 | 1,632,402 |  | 1,185,334 |
|  | 2,213,118 |  | 2,216,050 |
Creditors: amounts falling due within one year | 8 | (458,743) |  | (508,915) |
Net current assets |  |  | 1,754,375 |  | 1,707,135
Net assets |  |  | 3,594,088 |  | 3,509,756
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve |  |  | 285,000 |  | 285,000
Profit and loss account |  |  | 3,308,988 |  | 3,224,656
|  |  | 3,594,088 |  | 3,509,756
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KINLOCHS AND SON HOLDINGS LIMITED REGISTERED NUMBER: 07664398 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 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 by:
Mr S Kinloch
Director
Date: 21 October 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
KINLOCHS AND SON HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Kinlochs and Son Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 Cliff Court, George Summers Close, Medway City Estate, Rochester, ME2 4GU. The principal activity of the company 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on following bases. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Not depreciated
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
KINLOCHS AND SON HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | 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.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
KINLOCHS AND SON HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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KINLOCHS AND SON HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 July 2024 | 375,000
| At 30 June 2025 | 375,000
| Net book value |
| At 30 June 2025 | 375,000
| At 30 June 2024 | 375,000
Cost or valuation at 30 June 2025 is as follows:
|  |  | Land and buildings
|  |  | £
|  | At cost | 130,000
|  | At valuation: |
|  | 2024 | 245,000
|  |  | 375,000
| If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cost | 130,000 | 130,000
| Net book value | 130,000 | 130,000
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KINLOCHS AND SON HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 1,427,621
| Revaluations | 37,092
| At 30 June 2025 | 1,464,713
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 580,716 | 1,030,716
|  | 580,716 | 1,030,716
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,632,402 | 1,185,334
|  | 1,632,402 | 1,185,334
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 428,474 | 466,274
| Corporation tax | 28,050 | 40,441
| Accruals and deferred income | 2,219 | 2,200
|  | 458,743 | 508,915
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KINLOCHS AND SON HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
10. | Revaluation reserve
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| 1st July 2024 and 30th June 2025 on freehold property | 285,000 | 285,000
|  | 285,000 | 285,000
11. | Related party transactions
| As at 30 June 2025, included within creditors due within one year is balance amounting of £428,474 (2024 - £466,274) owed to Kinlochs and Son Limited, a company under common control. During the year the company received rent of £40,000 (2024 - £40,000) from Kinlochs & Son Limited for the use of the freehold property. As at 30 June 2025, £380,616 (2024 - £830,616) was due from Citrix Limited, a company under common control. Included in other debtors is the amout totaling £200,000 (2024 - £200,000) due from Kinlochs and Son Group Limited, a company under common control.
12. | Controlling party
The utimate parent company is Kinlochs Holdings Limited which owns 100% of the issued share capital. The ultimate controlling party is Mr S Kinloch, the company director.
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