Kingsland Financial Limited 31/10/2025 iXBRL

Company registration number: 05260442

KINGSLAND FINANCIAL LIMITED

UNAUDITED FILLETED FINANCIAL STATEMENTS

31 October 2025

KINGSLAND FINANCIAL LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

KINGSLAND FINANCIAL LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mr W A Lewis
		Mrs D E Lewis


	Secretary	Mrs D E Lewis


	Company number	05260442


	Registered office	1 Quarry Place
		Shrewsbury
		Shropshire
		SY1 1JN


	Business address	1 Quarry Place
		Shrewsbury
		Shropshire
		SY1 1JN


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

KINGSLAND FINANCIAL LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KINGSLAND FINANCIAL LIMITED

YEAR ENDED 31ST OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kingsland Financial Limited for the year ended 31 October 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Kingsland Financial Limited, as a body, in accordance with the terms of our engagement letter dated 24 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Kingsland Financial Limited and state those matters that we have agreed to state to the board of directors of Kingsland Financial Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kingsland Financial Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Kingsland Financial Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kingsland Financial Limited. You consider that Kingsland Financial Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kingsland Financial Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

10 January 2026

KINGSLAND FINANCIAL LIMITED

STATEMENT OF FINANCIAL POSITION

31ST OCTOBER 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	6,805		8,105
Investments	6	97,940		83,000
		_______		_______
			104,745		91,105

Current assets
Debtors	7	153,000		15,018
Investments	8	216,050		205,069
Cash at bank and in hand		15,978		20,403
		_______		_______
		385,028		240,490
Creditors: amounts falling due
within one year	9	( 36,317)		( 11,712)
		_______		_______
Net current assets			348,711		228,778
			_______		_______
Total assets less current liabilities			453,456		319,883


Provisions for liabilities			( 33,267)		( 23,913)

			_______		_______
Net assets			420,189		295,970
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			420,187		295,968
			_______		_______
Shareholders funds			420,189		295,970
			_______		_______

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.

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.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 January 2026 , and are signed on behalf of the board by:

Mr W A Lewis

Director

Company registration number: 05260442

KINGSLAND FINANCIAL LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST OCTOBER 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 November 2023	2	276,311	276,313

Profit for the year		39,657	39,657
	_______	_______	_______
Total comprehensive income for the year	-	39,657	39,657

Dividends paid and payable		( 20,000)	( 20,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 20,000)	( 20,000)

	_______	_______	_______
At 31 October 2024 and 1 November 2024	2	295,968	295,970

Profit for the year		134,219	134,219
	_______	_______	_______
Total comprehensive income for the year	-	134,219	134,219

Dividends paid and payable		( 10,000)	( 10,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 10,000)	( 10,000)

	_______	_______	_______
At 31 October 2025	2	420,187	420,189
	_______	_______	_______

KINGSLAND FINANCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST OCTOBER 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 1 Quarry Place, Shrewsbury, Shropshire, SY1 1JN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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:


Fittings fixtures and equipment	-	15 %	reducing balance

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

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 3 (2024: 4 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 November 2024	12,674	12,674
Disposals	( 269)	( 269)
	_______	_______
At 31 October 2025	12,405	12,405
	_______	_______
Depreciation
At 1 November 2024	4,570	4,570
Charge for the year	1,201	1,201
Disposals	( 171)	( 171)
	_______	_______
At 31 October 2025	5,600	5,600
	_______	_______
Carrying amount
At 31 October 2025	6,805	6,805
	_______	_______
At 31 October 2024	8,104	8,104
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost or valuation
At 1 November 2024	83,000	83,000
Revaluations	14,940	14,940
	_______	_______
At 31 October 2025	97,940	97,940
	_______	_______
Impairment
At 1 November 2024 and 31 October 2025	-	-
	_______	_______
Carrying amount
At 31 October 2025	97,940	97,940
	_______	_______
At 31 October 2024	83,000	83,000
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	3,000	15,018
Other debtors	150,000	-
	_______	_______
	153,000	15,018
	_______	_______

8. Investments

	2025	2024
	£	£
Other investments	216,050	205,069
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	26,673	4,043
Social security and other taxes	394	1,033
Other creditors	9,250	6,636
	_______	_______
	36,317	11,712
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr W A Lewis	( 3,964)	( 3,167)	( 7,131)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr W A Lewis	( 2,947)	( 1,017)	( 3,964)
		_______	_______	_______