Company registration number 05367236 (England and Wales)
KIMBER-ALLEN UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
KIMBER-ALLEN UK LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
KIMBER-ALLEN UK LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
173,329
206,615
Current assets
Stocks
367,914
315,176
Debtors
4
333,506
331,796
Cash at bank and in hand
5,223
16,524
706,643
663,496
Creditors: amounts falling due within one year
5
(592,096)
(576,791)
Net current assets
114,547
86,705
Total assets less current liabilities
287,876
293,320
Creditors: amounts falling due after more than one year
6
(3,304)
(28,391)
Provisions for liabilities
8
(42,151)
(35,811)
Net assets
242,421
229,118
Capital and reserves
Called up share capital
75
75
Capital redemption reserve
25
25
Profit and loss reserves
242,321
229,018
Total equity
242,421
229,118
KIMBER-ALLEN UK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 21 October 2025 and are signed on its behalf by:
Mr M P Harvey
Mr A D Ramsell
Director
Director
Company Registration No. 05367236
KIMBER-ALLEN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Kimber-Allen UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 The Interchange, Wested Lane, Swanley, Kent, BR8 8TE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% per annum on a straight line basis
Equipment
10% per annum on a straight line basis
Vehicles
25% per annum on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

KIMBER-ALLEN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss on a straight-line basis.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

KIMBER-ALLEN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.8

Confidential invoice discounting

The company has entered into a confidential invoice discounting agreement under which specific trade debtors are transferred to the bank, which offers a credit facility available to be drawn up to a fixed percentage of the book value of the debts. Since the bank has recourse to the company for any debtors that default, in the opinion of the directors separate presentation is appropriate whereby the trade debtors secured under the agreement are shown as trade debtors due to the company and the cash advanced by the bank is included in creditors falling due within one year.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
26
27
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
80,026
369,806
449,832
Additions
-
0
7,220
7,220
At 31 March 2025
80,026
377,026
457,052
Depreciation and impairment
At 1 April 2024
47,516
195,701
243,217
Depreciation charged in the year
8,002
32,504
40,506
At 31 March 2025
55,518
228,205
283,723
Carrying amount
At 31 March 2025
24,508
148,821
173,329
At 31 March 2024
32,510
174,105
206,615
KIMBER-ALLEN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
267,825
256,574
Corporation tax recoverable
-
0
9,541
Other debtors
40,000
40,000
Prepayments and accrued income
25,681
25,681
333,506
331,796

Other Debtors above is a deposit that will not be recoverable within twelve months of the balance sheet date.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
285,702
276,093
Trade creditors
167,399
171,942
Taxation and social security
56,223
25,415
Other creditors
82,772
103,341
592,096
576,791

All bank facilities, including the amount owed to the factoring company under a confidential invoice discounting agreement of £226,295 (2024 : £217,074), are secured by a fixed and floating charge over the assets of the company.

Obligations under finance leases of £19,113 ( 2024-£19,113) are classified under Other Creditors, and are secured on the assets to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
2,545
4,999
Obligations under finance leases
759
23,392
3,304
28,391
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
42,151
35,811

KIMBER-ALLEN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
8
Operating lease commitments
As lessee

[General description if appropriate]

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
232,389
335,673
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