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REGISTERED NUMBER: 01842130 (England and Wales)

KESTREL MECHANICAL SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

KESTREL MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 01842130)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

KESTREL MECHANICAL SERVICES LIMITED

COMPANY INFORMATION

For The Year Ended 30 September 2025

| DIRECTOR: | J K Ringrose

| REGISTERED OFFICE: | Unit C5 Chaucer Business Park

| Watery Lane

| Kemsing

| Sevenoaks

| Kent

| TN15 6YT

| REGISTERED NUMBER: | 01842130 (England and Wales)

| ACCOUNTANTS: | Redpoll Enterprises Limited

| Hilden Park House

| 79 Tonbridge Road

| Hildenborough

| Kent

| TN11 9BH

KESTREL MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 01842130)

ABRIDGED BALANCE SHEET

30 September 2025

| 30/9/25 | 30/9/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 122,689 |  | 107,307 |  |

122,689 |  | 107,307 |  |

CURRENT ASSETS

Stocks | 7,240 |  | 14,671 |  |

Debtors | 386,522 |  | 472,489 |  |

Cash at bank and in hand | 671,205 |  | 400,700 |  |

1,064,967 |  | 887,860 |  |

CREDITORS

Amounts falling due within one year | 395,071 |  | 251,877 |  |

NET CURRENT ASSETS | 669,896 |  | 635,983 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 792,585 |  | 743,290 |  |

PROVISIONS FOR LIABILITIES | 27,288 |  | 22,967 |  |

NET ASSETS | 765,297 |  | 720,323 |  |

CAPITAL AND RESERVES

Called up share capital | 600 |  | 600 |  |

Share premium | 5,372 |  | 5,372 |  |

Capital redemption reserve | 10,200 |  | 10,200 |  |

Retained earnings | 749,125 |  | 704,151 |  |

SHAREHOLDERS' FUNDS | 765,297 |  | 720,323 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

KESTREL MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 01842130)

ABRIDGED BALANCE SHEET - continued

30 September 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 January 2026 and were signed by:

J K Ringrose - Director

KESTREL MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 01842130)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Kestrel Mechanical Services 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.

| Turnover

| Turnover is measured at the value of the consideration received or receivable, net of discounts and value added taxes, from the rendering of heating engineering services. Turnover is recognised according to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the duration of the contract with the period in the year that the service was provided. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Goodwill

| Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the identifiable assets and liabilities. It is amortised to the Profit and Loss account over its estimated economic life.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 20% on reducing balance

| Fixtures & fittings | - | 20% on reducing balance

| Motor vehicles | - | 30% on reducing balance

| Stocks

| Stocks are valued at the lower of costs and net realisable value after making allowance for obsolete and slow-moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

KESTREL MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 01842130)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where all the substantiallybenefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Profit and Loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

| 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.

| Amounts recoverable on contracts

| Profit on contracts is taken as the work carried out if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proprtion of total contract value which costs incurred to date bear to total expected costs for that contract. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer. Full provision is made for losses on all contracts in the year in which they are first foreseen.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 16 ) .

KESTREL MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 01842130)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 7,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 7,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 387,830 |  |

| Additions | 53,686 |  |

| Disposals | (45,521 | ) |

| At 30 September 2025 | 395,995 |  |

| DEPRECIATION

| At 1 October 2024 | 280,523 |  |

| Charge for year | 31,526 |  |

| Eliminated on disposal | (38,743 | ) |

| At 30 September 2025 | 273,306 |  |

| NET BOOK VALUE

| At 30 September 2025 | 122,689 |  |

| At 30 September 2024 | 107,307 |  |

| At the Balance Sheet date the net book value of assets held under finance leases amounted to £nil (2024: £9,602). The cost of these assets was £nil (2024: £27,995) and the depreciation charge for the year for these assets was £nil (2024: £4,115).

6. | SECURED DEBTS

| Bank facilities are secured by a fixed and floating charge over all the company's assets. The obligations under hire purchase and finance lease contracts are secured by the assets to which they relate.

KESTREL MECHANICAL SERVICES LIMITED (REGISTERED NUMBER: 01842130)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

7. | CONTROL

| The company is under the control of the director Julian Ringrose.