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REGISTERED NUMBER: 00345127 (England and Wales)

WILLIAM KENT (MEMORIALS) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

WILLIAM KENT (MEMORIALS) LIMITED (REGISTERED NUMBER: 00345127) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| WILLIAM KENT (MEMORIALS) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | M L Pocklington

| Mrs M Pocklington

| SECRETARY: | Mrs M Pocklington

| REGISTERED OFFICE: | 110 Horncastle Road

| Boston

| Lincolnshire

| PE21 9HY

| REGISTERED NUMBER: | 00345127 (England and Wales)

| ACCOUNTANTS: | Dexter & Sharpe

| Chartered Certified Accountants

| The Old Vicarage

| Church Close

| Boston

| Lincolnshire

| PE21 6NA

WILLIAM KENT (MEMORIALS) LIMITED (REGISTERED NUMBER: 00345127) |

ABRIDGED BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 207,463 |  | 218,754 |  |

Investment property | 4 | 120,000 |  | 120,000 |  |

327,463 |  | 338,754 |  |

CURRENT ASSETS

Stocks | 83,076 |  | 80,810 |  |

Debtors | 18,887 |  | 9,555 |  |

Cash at bank and in hand | 54,566 |  | 49,286 |  |

156,529 |  | 139,651 |  |

CREDITORS

Amounts falling due within one year | 133,581 |  | 119,790 |  |

NET CURRENT ASSETS | 22,948 |  | 19,861 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 350,411 |  | 358,615 |  |

CREDITORS

Amounts falling due after more than one year | 5 | (42,348 | ) | (43,811 | ) |

PROVISIONS FOR LIABILITIES | (7,980 | ) | (9,709 | ) |

NET ASSETS | 300,083 |  | 305,095 |  |

CAPITAL AND RESERVES

Called up share capital | 2,500 |  | 2,500 |  |

Retained earnings | 297,583 |  | 302,595 |  |

SHAREHOLDERS' FUNDS | 300,083 |  | 305,095 |  |

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 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.

WILLIAM KENT (MEMORIALS) LIMITED (REGISTERED NUMBER: 00345127) |

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 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 Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

M L Pocklington - Director

WILLIAM KENT (MEMORIALS) LIMITED (REGISTERED NUMBER: 00345127) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 | - | 20% on reducing balance and 1% on cost

| Office & workshop alterations | - | 4% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 15% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

WILLIAM KENT (MEMORIALS) LIMITED (REGISTERED NUMBER: 00345127) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024 | 506,866 |  |

| Additions | 542 |  |

| At 30 September 2025 | 507,408 |  |

| DEPRECIATION

| At 1 October 2024 | 288,112 |  |

| Charge for year | 11,833 |  |

| At 30 September 2025 | 299,945 |  |

| NET BOOK VALUE

| At 30 September 2025 | 207,463 |  |

| At 30 September 2024 | 218,754 |  |

4. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 October 2024

| and 30 September 2025 | 120,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 120,000 |  |

| At 30 September 2024 | 120,000 |  |

| Cost or valuation at 30 September 2025 is represented by:

£ |

| Valuation in 2020 | 8,510 |  |

| Cost | 111,490 |  |

120,000 |  |

| If the investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 120,000 |  | 111,490 |  |

| The investment property was valued on an open market basis on 30 September 2020 by the directors .

WILLIAM KENT (MEMORIALS) LIMITED (REGISTERED NUMBER: 00345127) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

2025 | 2024 |

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 30,972 |  | 32,435 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 45,192 |  | 46,655 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The company rents storage space from M L Pocklington and Mrs M Pocklington, both directors. During the year the company has paid rent of £5,200 (2024 - £5,200). No amounts remain outstanding at the balance sheet date.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M L Pocklington, a director, by virtue of his holding 1749 out of the 2500 ordinary shares issued.