REGISTERED NUMBER: 04157523 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

KIRK INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S L Corlett

N L Corlett

I L Corlett

P J Isherwood

REGISTERED OFFICE:

4 Earle Drive

Parkgate

Neston

South Wirral

CH64 6RZ

REGISTERED NUMBER:

04157523 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

10 Nicholas Street

Chester

CH1 2NX

BANKERS:

HSBC Bank PLC

City Office

99 - 101 Lord Street

Liverpool

L2 6PG

FIXED ASSETS

Tangible assets

4

687,479

675,353

Investments

5

4,255,326

4,167,735

4,942,805

4,843,088

CURRENT ASSETS

Debtors

6

573,559

695,073

Cash at bank

219,661

158,589

793,220

853,662

CREDITORS

Amounts falling due within one year

7

22,696

14,517

NET CURRENT ASSETS

770,524

839,145

TOTAL ASSETS LESS CURRENT LIABILITIES

5,713,329

5,682,233

CAPITAL AND RESERVES

Called up share capital

8

61,460

61,460

Other reserves

2,950,958

2,950,958

Retained earnings

2,700,911

2,669,815

SHAREHOLDERS' FUNDS

5,713,329

5,682,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25th October 2025 and were signed on its behalf by:

N L Corlett - Director

1.	STATUTORY INFORMATION

Kirk Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Fixtures and fittings

-

15% 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.

Investments

Investments include some held for more than one year and some held for less than one year and, due to the difficulty of distinguishing between the investments, all investments are shown as fixed assets at the lower cost and fair value. The market value of investments is shown as a note to the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1st April 2024

655,380

43,396

698,776

Additions

14,790

389

15,179

At 31st March 2025

670,170

43,785

713,955

DEPRECIATION

At 1st April 2024

-

23,423

23,423

Charge for year

-

3,053

3,053

At 31st March 2025

-

26,476

26,476

NET BOOK VALUE

At 31st March 2025

670,170

17,309

687,479

At 31st March 2024

655,380

19,973

675,353

5.	FIXED ASSET INVESTMENTS

Listed

Unlisted

investments

investments

Totals

£

£

£

COST

At 1st April 2024

4,253,235

111,597

4,364,832

Additions

971,539

-

971,539

Disposals

(881,448

)

-

(881,448

)

At 31st March 2025

4,343,326

111,597

4,454,923

PROVISIONS

At 1st April 2024

93,000

104,097

197,097

Provision for year

-

2,500

2,500

At 31st March 2025

93,000

106,597

199,597

NET BOOK VALUE

At 31st March 2025

4,250,326

5,000

4,255,326

At 31st March 2024

4,160,235

7,500

4,167,735

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors - loan interest

3,301

19,473

Trade debtors - loan capital

570,000

675,000

Other debtors

-

342

Prepayments

258

258

573,559

695,073

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

13,226

-

Social security and other taxes

1,828

(88

)

Net wages control account

-

(630

)

Accruals and deferred income

7,642

15,235

22,696

14,517

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

61,460

Ordinary

£1

61,460

61,460

9.	OTHER FINANCIAL COMMITMENTS

Listed investments at a cost of £167,440 (2024: £167,440) have been used as security for an unlisted investment.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made loans in the normal course of business and at commercial rates of 6.25%, 6% and 5.25%, repayable on demand to the following directors:

S.L.Corlett £20,000 (2024: £100,000)

P.J. Isherwood £250,000 (2024: £250,000)

The company also made loans in the normal course of business and at a commercial rate of 6.25%, 6% and 5.25%, repayable on demand to Linghams Booksellers, £225,000 (2024: £250,000) a business controlled by I.L.Corlett, a director.