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COMPANY REGISTRATION NUMBER: 08360082

KENDRAY CONSTRUCTION LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 May 2025

KENDRAY CONSTRUCTION LIMITED

STATEMENT OF FINANCIAL POSITION

31 May 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 90,240 |  | 81,063

CURRENT ASSETS

Stocks | 52,750 |  | 49,750 |
Debtors | 6 | 763,769 |  | 656,089 |
Cash at bank and in hand | 126,942 |  | 364,947 |
| --------- |  | ------------ |
| 943,461 |  | 1,070,786 |

CREDITORS: amounts falling due within one year | 7 | 760,746 |  | 906,253 |
| --------- |  | ------------ |
NET CURRENT ASSETS |  | 182,715 |  | 164,533
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 272,955 |  | 245,596

CREDITORS: amounts falling due after more than one year | 8 |  | 134,060 |  | 158,631

PROVISIONS |  | 9,755 |  | 6,643
|  | --------- |  | ---------
NET ASSETS |  | 129,140 |  | 80,322
|  | --------- |  | ---------

CAPITAL AND RESERVES

Called up share capital fully paid |  | 100 |  | 100
Profit and loss account |  | 129,040 |  | 80,222
|  | --------- |  | --------
SHAREHOLDERS FUNDS |  | 129,140 |  | 80,322
|  | --------- |  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

KENDRAY CONSTRUCTION LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 20 November 2025 , and are signed on behalf of the board by:

Mr J Howden | Mr J P Andrew
Director | Director

Company registration number: 08360082

KENDRAY CONSTRUCTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Mill Farm Barn, Church Street, Wadenhoe, Northamptonshire, PE8 5ST.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents amounts receivable during the year, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 33% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. TANGIBLE ASSETS

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 June 2024 | 5,750 | 10,264 | 150,308 | 30,844 | 197,166
Additions | 1,300 | – | 46,290 | 302 | 47,892
Disposals | ( 5,750) | ( 1,889) | ( 48,639) | – | ( 56,278)
| ------- | -------- | --------- | -------- | ---------
At 31 May 2025 | 1,300 | 8,375 | 147,959 | 31,146 | 188,780
| ------- | -------- | --------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 June 2024 | 3,395 | 9,762 | 76,763 | 26,183 | 116,103
Charge for the year | 731 | 110 | 29,959 | 2,236 | 33,036
Disposals | ( 3,866) | ( 1,888) | ( 44,845) | – | ( 50,599)
| ------- | -------- | --------- | -------- | ---------
At 31 May 2025 | 260 | 7,984 | 61,877 | 28,419 | 98,540
| ------- | -------- | --------- | -------- | ---------
Carrying amount |  |  |  |  |
At 31 May 2025 | 1,040 | 391 | 86,082 | 2,727 | 90,240
| ------- | -------- | --------- | -------- | ---------
At 31 May 2024 | 2,355 | 502 | 73,545 | 4,661 | 81,063
| ------- | -------- | --------- | -------- | ---------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 706,252 | 586,172
Other debtors | 57,517 | 69,917
| --------- | ---------
| 763,769 | 656,089
| --------- | ---------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 64,398 | 86,018
Trade creditors | 474,246 | 616,740
Social security and other taxes | 54,668 | 47,318
Other creditors | 167,434 | 156,177
| --------- | ---------
| 760,746 | 906,253
| --------- | ---------

Included within other creditors are amounts of £29,252 (2024 - £14,927) relating to hire purchase contracts which are secured on the assets to which they relate.
8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 63,820 | 102,791
Other creditors | 70,240 | 55,840
| --------- | ---------
| 134,060 | 158,631
| --------- | ---------

Included within other creditors are amounts of £70,240 (2024 - £55,840) relating to hire purchase contracts which are secured on the assets to which they relate.