REGISTERED NUMBER: 05978212 (England and Wales)

Kibworth Knoll Limited

Financial Statements for the Year Ended 31 October 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A S Cohen

REGISTERED OFFICE:

34 Highfield Gardens

Golders Green

LONDON

NW11 9HB

BUSINESS ADDRESS:

231 Hinckley Road

Leicester Forest East

Leicester

Leicestershire

LE3 3PH

REGISTERED NUMBER:

05978212 (England and Wales)

ACCOUNTANTS:

Passer Chevern & Co

Chartered Accountants

5 Spring Villa Road

Edgware

Middlesex

HA8 7EB

FIXED ASSETS

Tangible assets

4

1,771,592

1,428,844

CURRENT ASSETS

Debtors

5

431,014

419,356

Cash at bank

29,538

89,337

460,552

508,693

CREDITORS

Amounts falling due within one year

6

802,980

803,982

NET CURRENT LIABILITIES

(342,428

)

(295,289

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,429,164

1,133,555

PROVISIONS FOR LIABILITIES

7

5,802

383

NET ASSETS

1,423,362

1,133,172

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

1,423,262

1,133,072

SHAREHOLDERS' FUNDS

1,423,362

1,133,172

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2025 and were signed by:

A S Cohen - Director

1.	STATUTORY INFORMATION

Kibworth Knoll 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2023 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 November 2023

2,327,637

-

4,791

60,674

2,393,102

Additions

-

333,857

-

17,045

350,902

At 31 October 2024

2,327,637

333,857

4,791

77,719

2,744,004

DEPRECIATION

At 1 November 2023

914,365

-

4,326

45,567

964,258

Charge for year

-

-

116

8,038

8,154

At 31 October 2024

914,365

-

4,442

53,605

972,412

NET BOOK VALUE

At 31 October 2024

1,413,272

333,857

349

24,114

1,771,592

At 31 October 2023

1,413,272

-

465

15,107

1,428,844

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

44,632

22,781

Amounts owed by group undertakings

115,348

22,307

Amounts owed by participating interests

271,034

258,000

Prepayments

-

116,268

431,014

419,356

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

32,386

26,191

Amounts owed to group undertakings

522,539

509,549

Amounts owed to participating interests

13,000

-

Tax

166,725

197,865

Social security and other

taxes

13,055

10,275

Accrued expenses

55,275

60,102

802,980

803,982

7.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

5,802

383

Deferred

tax

£

Balance at 1 November 2023

383

Charge to Statement of Income and Retained Earnings during year

5,419

Balance at 31 October 2024

5,802

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

100

100

100

9.

RESERVES

Retained

earnings

£

At 1 November 2023

1,133,072

Profit for the year

290,190

At 31 October 2024

1,423,262

10.	ULTIMATE CONTROLLING PARTY

The ultimate holding company is Aishel Limited

11.	LEGAL CHARGE

The freehold property has been charged by way of legal mortgage for the loan of Aishel Limited, the ultimate holding company.