Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-302025-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-07-011false1trueHolding companytruefalse 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