SA & EJ Kirk and Son Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06050491 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SA & EJ KIRK AND SON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Kirk

Mrs E J Kirk

J A Kirk

M Wright

SECRETARY:

Mrs E J Kirk

REGISTERED OFFICE:

St. John's House,

Castle Street,

Taunton

Somerset

TA1 4AY

REGISTERED NUMBER:

06050491 (England and Wales)

ACCOUNTANTS:

Mitchells Chartered Accountants

St. John's House,

Castle Street,

Taunton

Somerset

TA1 4AY

FIXED ASSETS

Tangible assets

4

533,955

542,205

CURRENT ASSETS

Debtors

5

19,461

20,668

CREDITORS

Amounts falling due within one year

6

441,353

452,744

NET CURRENT LIABILITIES

(421,892

)

(432,076

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

112,063

110,129

CAPITAL AND RESERVES

Called up share capital

1,800

Retained earnings

7

110,263

108,329

SHAREHOLDERS' FUNDS

112,063

110,129

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

S A Kirk - Director

J A Kirk - Director

1.	STATUTORY INFORMATION

SA & EJ Kirk and Son 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.

Tangible fixed assets

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

Plant and machinery etc

-

5% on cost

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2024

and 31 March 2025

377,200

286,275

663,475

DEPRECIATION

At 1 April 2024

-

121,270

Charge for year

-

8,250

At 31 March 2025

-

129,520

NET BOOK VALUE

At 31 March 2025

377,200

156,755

533,955

At 31 March 2024

377,200

165,005

542,205

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other debtors

19,461

20,668

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Other creditors

441,353

452,744

7.

RESERVES

Retained

earnings

£

At 1 April 2024

108,329

Profit for the year

1,934

At 31 March 2025

110,263

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors are all members of the partnership to which the company has a loan balance outstanding. They, therefore, have an interest in all of the transactions of the company. All transactions take place on an open market basis.

9.	RELATED PARTY DISCLOSURES

As well as the directors, other related parties are Mrs L. E. Kirk and Mrs S. J. Wright who are also members of the S. A. & E. J. Kirk and Son partnership. The company has a loan balance outstanding at the year end with this partnership of £411,484. (PY: £427,110)