PTP Accounts Production v25.4.12.37 07067165 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07067165 2024-09-30 07067165 2025-09-30 07067165 2024-10-01 2025-09-30 07067165 2023-09-30 07067165 2023-10-01 2024-09-30 07067165 2024-09-30 07067165 ns15:EnglandWales 2024-10-01 2025-09-30 07067165 ns14:PoundSterling 2024-10-01 2025-09-30 07067165 ns10:Director1 2024-10-01 2025-09-30 07067165 ns10:Director2 2024-10-01 2025-09-30 07067165 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07067165 ns10:SmallEntities 2024-10-01 2025-09-30 07067165 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07067165 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 07067165 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07067165 ns10:FullAccounts 2024-10-01 2025-09-30 07067165 1 2024-10-01 2025-09-30 07067165 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 07067165 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 07067165 ns10:RegisteredOffice 2024-10-01 2025-09-30 07067165 ns5:CurrentFinancialInstruments 2025-09-30 07067165 ns5:CurrentFinancialInstruments 2024-09-30 07067165 ns5:ShareCapital 2025-09-30 07067165 ns5:ShareCapital 2024-09-30 07067165 ns5:RevaluationReserve 2025-09-30 07067165 ns5:RevaluationReserve 2024-09-30 07067165 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 07067165 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 07067165 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 07067165 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 07067165 ns5:MotorVehicles 2024-10-01 2025-09-30 07067165 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 07067165 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-09-30 07067165 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 07067165 ns5:MotorVehicles 2024-09-30 07067165 ns5:MotorVehicles 2025-09-30 07067165 ns5:MotorVehicles 2024-09-30 07067165 ns5:CostValuation 2024-09-30 07067165 ns10:OrdinaryShareClass1 2025-09-30 07067165 ns10:OrdinaryShareClass2 2025-09-30

REGISTERED NUMBER: 07067165 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 September 2025

for

K & N Retail Limited

K & N Retail Limited (Registered number: 07067165)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Report of the Accountants | 8 |

K & N Retail Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr K R Widdrington

| Mrs S L Widdrington

| REGISTERED OFFICE: | Eden House

| Shilton Garth Close

| Earswick

| York

| YO32 9SQ

| REGISTERED NUMBER: | 07067165 (England and Wales)

| ACCOUNTANTS: | PY Accountants Ltd

| 33 Holmefield Close

| Brayton

| Selby

| YO8 9LR

K & N Retail Limited (Registered number: 07067165)

Report of the Directors

for the Year Ended 30 September 2025

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of commercial property landlords.

DIRECTORS

The directors during the year under review were:

Mr K R Widdrington

Mrs S L Widdrington

The beneficial interests of the directors holding office on 30 September 2025 in the issued share capital of the company were as follows:

| 30.9.25 |  | 1.10.24

Ordinary A £1 shares |

Mr K R Widdrington | 100 |  | 100 |  |

Mrs S L Widdrington | - |  | - |  |

Ordinary B £1 shares |

Mr K R Widdrington | - |  | - |  |

Mrs S L Widdrington | 100 |  | 100 |  |

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr K R Widdrington - Director

10 March 2026

K & N Retail Limited (Registered number: 07067165)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 9,991 |  | 9,991 |  |

Tangible assets | 5 | - |  | 16,796 |  |

Investments | 6 | 1,621,800 |  | 1,621,800 |  |

Investment property | 7 | 1,780,500 |  | 1,780,500 |  |

3,412,291 |  | 3,429,087 |  |

CURRENT ASSETS

Debtors | 8 | 1,530,956 |  | 1,759,516 |  |

Cash at bank | 411,106 |  | 345,223 |  |

1,942,062 |  | 2,104,739 |  |

CREDITORS

Amounts falling due within one year | 9 | 1,369,349 |  | 1,546,274 |  |

NET CURRENT ASSETS | 572,713 |  | 558,465 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,985,004 |  | 3,987,552 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 200 |  | 200 |  |

Revaluation reserve | 1,621,270 |  | 1,621,270 |  |

Retained earnings | 2,363,534 |  | 2,366,082 |  |

SHAREHOLDERS' FUNDS | 3,985,004 |  | 3,987,552 |  |

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.

K & N Retail Limited (Registered number: 07067165)

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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 March 2026 and were signed on its behalf by:

Mr K R Widdrington - Director

Mrs S L Widdrington - Director

K & N Retail Limited (Registered number: 07067165)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

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

| 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.

| Cherished number plates 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.

| Motor vehicles | - | 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Cherished

| number

| plates

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 9,991 |  |

| NET BOOK VALUE

| At 30 September 2025 | 9,991 |  |

| At 30 September 2024 | 9,991 |  |

K & N Retail Limited (Registered number: 07067165)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 October 2024 | 49,000 |  |

| Disposals | (49,000 | ) |

| At 30 September 2025 | - |  |

| DEPRECIATION

| At 1 October 2024 | 32,204 |  |

| Eliminated on disposal | (32,204 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 16,796 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 October 2024

| and 30 September 2025 | 1,621,800 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,621,800 |  |

| At 30 September 2024 | 1,621,800 |  |

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

| Other

| investments

£ |

| Valuation in 2025 | 1,621,800 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 1,780,500 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,780,500 |  |

| At 30 September 2024 | 1,780,500 |  |

K & N Retail Limited (Registered number: 07067165)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | INVESTMENT PROPERTY - continued

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2025 | 1,780,500 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 905,960 |  | 905,960 |  |

| Aggregate depreciation | 228,690 |  | 228,690 |  |

| The investment property was valued on an open market basis on 30 September 2025 by the Directors .

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Investment loans issued | 1,530,956 |  | 1,759,516 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Creditors | 40 |  | 40 |  |

| Corporation Tax | 12,058 |  | 44,069 |  |

| VAT | 1,975 |  | 1,337 |  |

| Directors' loan accounts | 1,354,641 |  | 1,500,203 |  |

| Accrued expenses | 635 |  | 625 |  |

1,369,349 |  | 1,546,274 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

| 100 | Ordinary B | £1 | 100 |  | 100 |  |

200 |  | 200 |  |

K & N Retail Limited

Report of the Accountants to the Directors of

K & N Retail Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

PY Accountants Ltd

33 Holmefield Close

Brayton

Selby

YO8 9LR

10 March 2026