0 01/08/2024 31/07/2025 2025-07-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-08-01 Sage Accounts Production 25.0 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 15845459 2024-08-01 2025-07-31 15845459 2025-07-31 15845459 2024-07-31 15845459 bus:RegisteredOffice 2024-08-01 2025-07-31 15845459 bus:LeadAgentIfApplicable 2024-08-01 2025-07-31 15845459 bus:Director1 2024-08-01 2025-07-31 15845459 bus:Director2 2024-08-01 2025-07-31 15845459 core:LandBuildings core:OwnedOrFreeholdAssets 2025-07-31 15845459 core:WithinOneYear 2025-07-31 15845459 core:LandBuildings core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 15845459 bus:Director1 2025-07-31 15845459 bus:Director2 2025-07-31 15845459 bus:SmallEntities 2024-08-01 2025-07-31 15845459 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 15845459 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 15845459 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 15845459 bus:FullAccounts 2024-08-01 2025-07-31
Company registration number: 15845459
Kidd & Co (Herts) Ltd
Unaudited filleted financial statements
31 July 2025
Kidd & Co (Herts) Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Kidd & Co (Herts) Ltd
Directors and other information

| Directors | Mr Christopher Denison Kidd
|  | Mrs Szilvia Monika Kidd
| Company number | 15845459
| Registered office | 83 High Street
|  | Hemel Hempstead
|  | Herts
|  | HP1 3AH
| Accountants | Hicks and Company
|  | Chartered Accountants
|  | 83 High Street
|  | Hemel Hempstead
|  | Herts
|  | HP1 3AH

Kidd & Co (Herts) Ltd
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Kidd & Co (Herts) Ltd
Year ended 31 July 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 Kidd & Co (Herts) Ltd for the year ended 31 July 2025 which comprise the statement of financial position, statement of changes in equity and related notes 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 Kidd & Co (Herts) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Kidd & Co (Herts) Ltd and state those matters that we have agreed to state to the board of directors of Kidd & Co (Herts) Ltd 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 Kidd & Co (Herts) Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Kidd & Co (Herts) Ltd 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 Kidd & Co (Herts) Ltd. You consider that Kidd & Co (Herts) Ltd 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 Kidd & Co (Herts) Ltd. 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.
Hicks and Company
Chartered Accountants
83 High Street
Hemel Hempstead
Herts
HP1 3AH
23 March 2026
Kidd & Co (Herts) Ltd
Statement of financial position
31 July 2025

|  |  | 2025 |  |  |  |  |  |
|  | Note | £ |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 4 | 430,662 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  |  |  | 430,662 |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Cash at bank and in hand |  |  | 338 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  | 338 |  |  |  |  |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 5 | ( 431,000) |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
Net current liabilities |  |  |  |  | ( 430,662) |  |  |  |
|  |  |  |  | _______ |  |  |  |

For the year ending 31 July 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 23 March 2026 , and are signed on behalf of the board by:
Mr Christopher Denison Kidd
Director
Company registration number: 15845459
Kidd & Co (Herts) Ltd
Statement of changes in equity
Year ended 31 July 2025

At 1 August 2024 |  |  |  |  |  |  |  |  |
Profit for the year |  |  |  |  |  |  |  |  |
Total comprehensive income for the year |  |  |  |  |  |  |  |  |
At 31 July 2025 |  |  |  |  |  |  |  |  |

Kidd & Co (Herts) Ltd
Notes to the financial statements
Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 83 High Street, Hemel Hempstead, Herts, HP1 3AH.
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.
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.
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
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:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
4. Tangible assets

|  | Freehold property | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 August 2024 | - | - |  |  |  |  |
| Additions | 430,662 | 430,662 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 July 2025 | 430,662 | 430,662 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 August 2024 and 31 July 2025 | - | - |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 July 2025 | 430,662 | 430,662 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

5. Creditors: amounts falling due within one year

|  |  | 2025 |
|  |  | £ |
| Other creditors |  | 431,000 |
|  |  | _______ |

6. 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 Christopher Denison Kidd | - | ( 21,550) | ( 21,550) |  |  |
| Mrs Szilvia Monika Kidd | - | ( 215,500) | ( 215,500) |  |  |
|  | _______ | _______ | _______ |  |  |
|  | - | ( 237,050) | ( 237,050) |  |  |
|  | _______ | _______ | _______ |  |  |