REGISTERED NUMBER: 10512789 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Kendal House Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

375,701

383,368

CURRENT ASSETS

Debtors

5

1,000

1,000

Cash at bank

16,396

10,132

17,396

11,132

CREDITORS

Amounts falling due within one year

6

106,157

71,800

NET CURRENT LIABILITIES

(88,761

)

(60,668

)

TOTAL ASSETS LESS CURRENT LIABILITIES

286,940

322,700

CREDITORS

Amounts falling due after more than one year

7

230,825

257,500

NET ASSETS

56,115

65,200

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

55,115

64,200

56,115

65,200

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mr AL Kannenberg - Director

1.	STATUTORY INFORMATION

Kendal House Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10512789

Registered office:

Ebenezer House

Ryecroft

Newcatle-Under-Lyme

Staffordshire

ST5 2BE

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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

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

Freehold property

-

2% on reducing balance

Improvements to property

-

2% on reducing balance

Fixtures and fittings

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

property

fittings

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

185,362

245,853

3,601

434,816

DEPRECIATION

At 1 April 2024

21,160

26,687

3,601

51,448

Charge for year

3,284

4,383

-

7,667

At 31 March 2025

24,444

31,070

3,601

59,115

NET BOOK VALUE

At 31 March 2025

160,918

214,783

-

375,701

At 31 March 2024

164,202

219,166

-

383,368

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,000

1,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,839

15,784

Amounts owed to associates

64,196

40,969

Taxation and social security

644

185

Other creditors

20,478

14,862

106,157

71,800

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

230,825

257,500

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

147,461

194,369

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

251,664

273,284

The bank loan is secured by means of a fixed charge over the company's premises at Kendal House and by means of a standard floating charge over the other assets of the company.