Kenmore Montrose Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC645126

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,399		4,166

			2,399		4,166
CURRENT ASSETS
Debtors	5	53,664		4,949
Cash at bank and in hand		12,258		1,106

		65,922		6,055
Creditors: Amounts Falling Due Within One Year	6	(14,274 )		(6,879 )

NET CURRENT ASSETS (LIABILITIES)			51,648		(824 )

TOTAL ASSETS LESS CURRENT LIABILITIES			54,047		3,342

NET ASSETS			54,047		3,342

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			54,046		3,341

SHAREHOLDERS' FUNDS			54,047		3,342

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Aaron Smith

Director

12/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kenmore Montrose Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC645126 . The registered office is 11 Bothkennar Road, Carronshore, FK2 8HS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	20% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	20% straight line

2.4. Financial Instruments

The company has only basic financial instruments.

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.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Kenmore Montrose Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	3,542	6,277	9,819

As at 31 October 2025	3,542	6,277	9,819

Depreciation
As at 1 November 2024	3,031	2,622	5,653
Provided during the period	511	1,256	1,767

As at 31 October 2025	3,542	3,878	7,420

Net Book Value
As at 31 October 2025	-	2,399	2,399

As at 1 November 2024	511	3,655	4,166

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,554	-
Prepayments and accrued income	24,196	-
Director's loan account	24,914	4,949

	53,664	4,949

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	14,274	1,569
VAT	-	4,169
Accruals and deferred income	-	1,141

	14,274	6,879

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Aaron Smith	4,949	19,965	-	-	24,914

The above loan is unsecured and was repaid to the company within nine months of the year end. Interest at the rate of 2.25% has been charged by the company on the loan.

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