IRIS Accounts Production v25.3.0.601 03816356 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03816356 2024-07-31 03816356 2025-07-31 03816356 2024-08-01 2025-07-31 03816356 2023-07-31 03816356 2023-08-01 2024-07-31 03816356 2024-07-31 03816356 ns15:EnglandWales 2024-08-01 2025-07-31 03816356 ns14:PoundSterling 2024-08-01 2025-07-31 03816356 ns10:Director1 2024-08-01 2025-07-31 03816356 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03816356 ns10:SmallEntities 2024-08-01 2025-07-31 03816356 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 03816356 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 03816356 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03816356 ns10:FullAccounts 2024-08-01 2025-07-31 03816356 1 2024-08-01 2025-07-31 03816356 ns10:Director2 2024-08-01 2025-07-31 03816356 ns10:CompanySecretary1 2024-08-01 2025-07-31 03816356 ns10:RegisteredOffice 2024-08-01 2025-07-31 03816356 ns5:CurrentFinancialInstruments 2025-07-31 03816356 ns5:CurrentFinancialInstruments 2024-07-31 03816356 ns5:Non-currentFinancialInstruments 2025-07-31 03816356 ns5:Non-currentFinancialInstruments 2024-07-31 03816356 ns5:ShareCapital 2025-07-31 03816356 ns5:ShareCapital 2024-07-31 03816356 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-07-31 03816356 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-07-31 03816356 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 03816356 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 03816356 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 03816356 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-01 2025-07-31 03816356 ns5:LeaseholdImprovements 2024-08-01 2025-07-31 03816356 ns5:PlantMachinery 2024-08-01 2025-07-31 03816356 ns5:FurnitureFittings 2024-08-01 2025-07-31 03816356 ns5:MotorVehicles 2024-08-01 2025-07-31 03816356 ns5:ComputerEquipment 2024-08-01 2025-07-31 03816356 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 03816356 ns5:IntangibleAssetsOtherThanGoodwill 2025-07-31 03816356 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 03816356 ns5:LandBuildings 2024-07-31 03816356 ns5:LeaseholdImprovements 2024-07-31 03816356 ns5:PlantMachinery 2024-07-31 03816356 ns5:LandBuildings 2024-08-01 2025-07-31 03816356 ns5:LandBuildings 2025-07-31 03816356 ns5:LeaseholdImprovements 2025-07-31 03816356 ns5:PlantMachinery 2025-07-31 03816356 ns5:LandBuildings 2024-07-31 03816356 ns5:LeaseholdImprovements 2024-07-31 03816356 ns5:PlantMachinery 2024-07-31 03816356 ns5:FurnitureFittings 2024-07-31 03816356 ns5:MotorVehicles 2024-07-31 03816356 ns5:ComputerEquipment 2024-07-31 03816356 ns5:FurnitureFittings 2025-07-31 03816356 ns5:MotorVehicles 2025-07-31 03816356 ns5:ComputerEquipment 2025-07-31 03816356 ns5:FurnitureFittings 2024-07-31 03816356 ns5:MotorVehicles 2024-07-31 03816356 ns5:ComputerEquipment 2024-07-31 03816356 ns5:LeaseholdImprovements ns5:LeasedAssetsHeldAsLessee 2024-07-31 03816356 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-31 03816356 ns5:LeasedAssetsHeldAsLessee 2024-07-31 03816356 ns5:LeaseholdImprovements ns5:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 03816356 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-08-01 2025-07-31 03816356 ns5:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 03816356 ns5:LeaseholdImprovements ns5:LeasedAssetsHeldAsLessee 2025-07-31 03816356 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-07-31 03816356 ns5:LeasedAssetsHeldAsLessee 2025-07-31 03816356 ns5:LeaseholdImprovements ns5:LeasedAssetsHeldAsLessee 2024-07-31 03816356 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-31 03816356 ns5:LeasedAssetsHeldAsLessee 2024-07-31 03816356 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 03816356 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 03816356 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-07-31 03816356 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-07-31 03816356 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-07-31 03816356 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-07-31 03816356 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-07-31 03816356 ns10:Director1 1 2024-07-31 03816356 ns10:Director1 1 2023-07-31 03816356 ns10:Director1 1 2024-08-01 2025-07-31 03816356 ns10:Director1 1 2023-08-01 2024-07-31 03816356 ns10:Director1 1 2025-07-31 03816356 ns10:Director1 1 2024-07-31

REGISTERED NUMBER: 03816356 (England and Wales)

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Kevin Kirby Limited |

Kevin Kirby Limited (Registered number: 03816356)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Kevin Kirby Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | K M Kirby

| Mrs E A Kirby

| SECRETARY: | Mrs E A Kirby

| REGISTERED OFFICE: | 140 Rayne Road

| Braintree

| Essex

| CM7 2QR

| BUSINESS ADDRESS: | Stansgate Abbey Lodge

| Stansgate Road

| Steeple

| Sothminster

| Essex

| CM0 7NU

| REGISTERED NUMBER: | 03816356 (England and Wales)

| ACCOUNTANTS: | Baverstocks Group Limited

| 140 Rayne Road

| Braintree

| Essex

| CM7 2QR

Kevin Kirby Limited (Registered number: 03816356)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,000 |  | 2,000 |  |

Tangible assets | 5 | 265,489 |  | 828,913 |  |

Investment property | 6 | - |  | 1,001,625 |  |

267,489 |  | 1,832,538 |  |

CURRENT ASSETS

Stocks | 144,845 |  | 263,100 |  |

Debtors | 7 | 94,613 |  | 14,202 |  |

Cash at bank | 411,587 |  | 43,370 |  |

651,045 |  | 320,672 |  |

CREDITORS

Amounts falling due within one year | 8 | 214,838 |  | 725,866 |  |

NET CURRENT ASSETS/(LIABILITIES) | 436,207 |  | (405,194 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 703,696 |  | 1,427,344 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (26,890 | ) | (145,540 | ) |

PROVISIONS FOR LIABILITIES | (59,095 | ) | (133,987 | ) |

NET ASSETS | 617,711 |  | 1,147,817 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 11 | - |  | 59,868 |  |

Retained earnings | 617,611 |  | 1,087,849 |  |

SHAREHOLDERS' FUNDS | 617,711 |  | 1,147,817 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Kevin Kirby Limited (Registered number: 03816356)

Balance Sheet - continued

31 July 2025

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 3 February 2026 and were signed on its behalf by:

K M Kirby - Director

Kevin Kirby Limited (Registered number: 03816356)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Kevin Kirby 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents invoiced hirings and sales excluding value added tax as appropriate.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Agricultural machinery | - | 20% on reducing balance

| Plant & machinery | - | 25% on reducing balance

| Hospitality assets & cabin | - | see note below

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% 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.

Kevin Kirby Limited (Registered number: 03816356)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Revaluation of tangible fixed assets

| The investment property was sold in the year.

| Depreciation

| Depreciation on the hospitality assets and the cabin is charged at 25% reducing balance and 5% on cost respectively.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 2,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 2,000 |  |

| At 31 July 2024 | 2,000 |  |

Kevin Kirby Limited (Registered number: 03816356)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Agricultural |  | Plant &

| property |  | machinery |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 254,991 |  | 642,176 |  | 121,439 |  |

| Additions | - |  | 10,113 |  | 6,177 |  |

| Disposals | (232,360 | ) | (16,950 | ) | (44,075 | ) |

| Revaluations | (22,631 | ) | - |  | - |  |

| At 31 July 2025 | - |  | 635,339 |  | 83,541 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 442,325 |  | 88,002 |  |

| Charge for year | - |  | 38,192 |  | 2,938 |  |

| Eliminated on disposal | - |  | (6,464 | ) | (17,065 | ) |

| At 31 July 2025 | - |  | 474,053 |  | 73,875 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | 161,286 |  | 9,666 |  |

| At 31 July 2024 | 254,991 |  | 199,851 |  | 33,437 |  |

| Hospitality |

| assets & |  | Motor |  | Computer |

| cabin |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 357,512 |  | 109,905 |  | 8,387 |  | 1,494,410 |  |

| Additions | 27,356 |  | - |  | - |  | 43,646 |  |

| Disposals | (277,842 | ) | - |  | - |  | (571,227 | ) |

| Revaluations | - |  | - |  | - |  | (22,631 | ) |

| At 31 July 2025 | 107,026 |  | 109,905 |  | 8,387 |  | 944,198 |  |

| DEPRECIATION

| At 1 August 2024 | 67,420 |  | 62,043 |  | 5,707 |  | 665,497 |  |

| Charge for year | 4,043 |  | 11,965 |  | 671 |  | 57,809 |  |

| Eliminated on disposal | (21,068 | ) | - |  | - |  | (44,597 | ) |

| At 31 July 2025 | 50,395 |  | 74,008 |  | 6,378 |  | 678,709 |  |

| NET BOOK VALUE

| At 31 July 2025 | 56,631 |  | 35,897 |  | 2,009 |  | 265,489 |  |

| At 31 July 2024 | 290,092 |  | 47,862 |  | 2,680 |  | 828,913 |  |

| Cost or valuation at 31 July 2025 is represented by:

| Hospitality

| Agricultural |  | Plant & |  | assets &

| machinery |  | machinery |  | cabin

£ | £ | £ |

| Cost | 635,339 |  | 83,541 |  | 107,026 |  |

Kevin Kirby Limited (Registered number: 03816356)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost | 109,905 |  | 8,387 |  | 944,198 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Agricultural |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 August 2024

| and 31 July 2025 | 125,000 |  | 85,790 |  | 210,790 |  |

| DEPRECIATION

| At 1 August 2024 | 45,000 |  | 39,649 |  | 84,649 |  |

| Charge for year | 16,000 |  | 11,535 |  | 27,535 |  |

| At 31 July 2025 | 61,000 |  | 51,184 |  | 112,184 |  |

| NET BOOK VALUE

| At 31 July 2025 | 64,000 |  | 34,606 |  | 98,606 |  |

| At 31 July 2024 | 80,000 |  | 46,141 |  | 126,141 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024 | 1,001,625 |  |

| Additions | 21,375 |  |

| Disposals | (1,001,750 | ) |

| Revaluations | (21,250 | ) |

| At 31 July 2025 | - |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | 1,001,625 |  |

| Fair value at 31 July 2025 is represented by:

£ |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,500 |  | 3,300 |  |

| Other debtors | 55,306 |  | 10,902 |  |

| Directors' current accounts | 34,807 |  | - |  |

94,613 |  | 14,202 |  |

Kevin Kirby Limited (Registered number: 03816356)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 86,818 |  | 361,780 |  |

| Hire purchase contracts | 33,964 |  | 229,832 |  |

| Trade creditors | 22,615 |  | 31,235 |  |

| Tax | 43,521 |  | 49,023 |  |

| Social security and other taxes | 23,930 |  | 18,487 |  |

| Other creditors | - |  | 30,600 |  |

| Directors' current accounts | - |  | 919 |  |

| Accrued expenses | 3,990 |  | 3,990 |  |

214,838 |  | 725,866 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 30,998 |  |

| Bank loans - 2-5 years | - |  | 16,188 |  |

| Hire purchase contracts | 26,890 |  | 98,354 |  |

26,890 |  | 145,540 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 60,854 |  | 328,186 |  |

| The hire purchase creditor is secured on the financed fixed assets.

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 August 2024 | 59,868 |  |

| Reserve transfer | (59,868 | ) |

| At 31 July 2025 | - |  |

Kevin Kirby Limited (Registered number: 03816356)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| K M Kirby

| Balance outstanding at start of year | - |  | 564 |  |

| Amounts advanced | 94,807 |  | - |  |

| Amounts repaid | (60,000 | ) | (564 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 34,807 |  | - |  |

| The company does not charge interest on the overdrawn director's loan account.

13. | RELATED PARTY DISCLOSURES

| In July 2011 the company lent the director's self invested pension scheme (The Woodview Trust) an amount of £108,835 for the purchase of freehold commercial property held within the scheme. This loan is repayable to the company over 15 years and interest on the loan is to be charged to The Woodfield Trust at a rate of 3%. The loan was fully repaid in the year ended 31 July 2021.The company paid The Woodfield Trust £Nil rent for the use of the property in the 2025 year.

| The investment property was sold to the director, Mr K Kirby, in the year.

14. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the director, Mr K Kirby, through his shareholding in this company.