IRIS Accounts Production v25.4.0.155 01344303 Board of Directors Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01344303 2024-07-31 01344303 2025-07-31 01344303 2024-08-01 2025-07-31 01344303 2023-03-31 01344303 2023-04-01 2024-07-31 01344303 2024-07-31 01344303 ns15:EnglandWales 2024-08-01 2025-07-31 01344303 ns14:PoundSterling 2024-08-01 2025-07-31 01344303 ns10:Director1 2024-08-01 2025-07-31 01344303 ns10:Director2 2024-08-01 2025-07-31 01344303 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 01344303 ns10:SmallEntities 2024-08-01 2025-07-31 01344303 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 01344303 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 01344303 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 01344303 ns10:FullAccounts 2024-08-01 2025-07-31 01344303 ns10:Director3 2024-08-01 2025-07-31 01344303 ns10:Director4 2024-08-01 2025-07-31 01344303 ns10:Director5 2024-08-01 2025-07-31 01344303 ns10:Director6 2024-08-01 2025-07-31 01344303 ns10:Director7 2024-08-01 2025-07-31 01344303 ns10:CompanySecretary1 2024-08-01 2025-07-31 01344303 ns10:RegisteredOffice 2024-08-01 2025-07-31 01344303 ns5:CurrentFinancialInstruments 2025-07-31 01344303 ns5:CurrentFinancialInstruments 2024-07-31 01344303 ns5:ShareCapital 2025-07-31 01344303 ns5:ShareCapital 2024-07-31 01344303 ns5:SharePremium 2025-07-31 01344303 ns5:SharePremium 2024-07-31 01344303 ns5:RevaluationReserve 2025-07-31 01344303 ns5:RevaluationReserve 2024-07-31 01344303 ns5:CapitalRedemptionReserve 2025-07-31 01344303 ns5:CapitalRedemptionReserve 2024-07-31 01344303 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 01344303 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 01344303 ns5:LandBuildings 2024-08-01 2025-07-31 01344303 ns5:PlantMachinery 2024-08-01 2025-07-31 01344303 ns5:LandBuildings 2024-07-31 01344303 ns5:PlantMachinery 2024-07-31 01344303 ns5:LandBuildings 2025-07-31 01344303 ns5:PlantMachinery 2025-07-31 01344303 ns5:LandBuildings 2024-07-31 01344303 ns5:PlantMachinery 2024-07-31 01344303 ns5:CostValuation 2024-07-31 01344303 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 01344303 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 01344303 ns5:RevaluationReserve 2024-07-31

REGISTERED NUMBER: 01344303 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Edward Kingston Limited

Edward Kingston Limited (Registered number: 01344303)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Edward Kingston Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | B W J Kingston

| B T Kingston

| E G Kingston

| J E Kingston

| M A Kingston

| N J Kingston

| S N Kingston

| SECRETARY: | N J Kingston

| REGISTERED OFFICE: | St George's House

| George Street

| Huntingdon

| Cambridgeshire

| PE29 3GH

| REGISTERED NUMBER: | 01344303 (England and Wales)

| ACCOUNTANTS: | George Hay Partnership LLP

| Chartered Accountants

| St George's House

| George Street

| Huntingdon

| Cambridgeshire

| PE29 3GH

Edward Kingston Limited (Registered number: 01344303)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,323,793 |  | 7,078,100 |  |

Investments | 5 | 100 |  | 100 |  |

6,323,893 |  | 7,078,200 |  |

CURRENT ASSETS

Debtors | 6 | 11,521 |  | 18,506 |  |

Investments | 7 | 6,406 |  | 5,053 |  |

Cash at bank | 1,963,533 |  | 1,371,870 |  |

1,981,460 |  | 1,395,429 |  |

CREDITORS

Amounts falling due within one year | 8 | 233,110 |  | 312,494 |  |

NET CURRENT ASSETS | 1,748,350 |  | 1,082,935 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,072,243 |  | 8,161,135 |  |

PROVISIONS FOR LIABILITIES | 423,081 |  | 546,008 |  |

NET ASSETS | 7,649,162 |  | 7,615,127 |  |

CAPITAL AND RESERVES

Called up share capital | 29,688 |  | 29,688 |  |

Share premium | 324,875 |  | 324,875 |  |

Revaluation reserve | 9 | 2,193,464 |  | 3,075,874 |  |

Capital redemption reserve | 3,937 |  | 3,937 |  |

Retained earnings | 5,097,198 |  | 4,180,753 |  |

7,649,162 |  | 7,615,127 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Edward Kingston Limited (Registered number: 01344303)

Balance Sheet - continued

31 July 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

N J Kingston - Director

S N Kingston - Director

Edward Kingston Limited (Registered number: 01344303)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Edward Kingston 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 as modified by the revaluation of certain assets.

| Turnover

| Rents receivable are recognised when it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 33% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Edward Kingston Limited (Registered number: 01344303)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 7,078,100 |  | 4,481 |  | 7,082,581 |  |

| Additions | 781,693 |  | - |  | 781,693 |  |

| Disposals | (1,575,000 | ) | - |  | (1,575,000 | ) |

| Revaluations | 39,000 |  | - |  | 39,000 |  |

| At 31 July 2025 | 6,323,793 |  | 4,481 |  | 6,328,274 |  |

| DEPRECIATION

| At 1 August 2024

| and 31 July 2025 | - |  | 4,481 |  | 4,481 |  |

| NET BOOK VALUE

| At 31 July 2025 | 6,323,793 |  | - |  | 6,323,793 |  |

| At 31 July 2024 | 7,078,100 |  | - |  | 7,078,100 |  |

| Land and buildings were valued on an open market basis on 31st July 2025 by the executive board.

| If Land and Buildings had not been revalued they would have been included at the historical cost of £4,130,329 (2024: £4,002,227).

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 100 |  |

| NET BOOK VALUE

| At 31 July 2025 | 100 |  |

| At 31 July 2024 | 100 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 11,521 |  | 18,506 |  |

7. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 6,406 |  | 5,053 |  |

Edward Kingston Limited (Registered number: 01344303)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 295 |  | - |  |

| Taxation and social security | 154,609 |  | 239,442 |  |

| Other creditors | 78,206 |  | 73,052 |  |

233,110 |  | 312,494 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 August 2024 | 3,075,874 |  |

| Revaluation of Investment

| Properties | 39,000 |  |

| Transfer from Revaluation Reserve on disposal | (921,410 | ) |

| At 31 July 2025 | 2,193,464 |  |