Registered number
09327115
A Kitching and Sons Ltd
Unaudited Filleted Accounts
30 November 2025

A Kitching and Sons Ltd
Registered number: | 09327115
Balance Sheet
as at 30 November 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 15,780 |  |  | 19,700
Current assets
Stocks |  |  | 1,500 |  |  | 1,500
Debtors | 4 |  | 48,934 |  |  | 50,335
Cash at bank and in hand |  |  | 8,891 |  |  | 6,270
|  |  | 59,325 |  |  | 58,105
Creditors: amounts falling due within one year | 5 |  | (15,805) |  |  | (17,602)
Net current assets |  |  |  | 43,520 |  |  | 40,503
Total assets less current liabilities |  |  |  | 59,300 |  |  | 60,203
Provisions for liabilities |  |  |  | (2,896) |  |  | (3,624)
Net assets |  |  |  | 56,404 |  |  | 56,579
Capital and reserves
Called up share capital |  |  |  | 10 |  |  | 10
Profit and loss account |  |  |  | 56,394 |  |  | 56,569
Shareholders' funds |  |  |  | 56,404 |  |  | 56,579
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Kitching
Director
Approved by the board on 2 April 2026

A Kitching and Sons Ltd
Notes to the Accounts
for the year ended 30 November 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 4
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 December 2024 | 24,774 |  | 62,194 |  | 86,968
| Additions | 175 |  | - |  | 175
| At 30 November 2025 | 24,949 |  | 62,194 |  | 87,143
| Depreciation
| At 1 December 2024 | 15,711 |  | 51,557 |  | 67,268
| Charge for the year | 1,436 |  | 2,659 |  | 4,095
| At 30 November 2025 | 17,147 |  | 54,216 |  | 71,363
| Net book value
| At 30 November 2025 | 7,802 |  | 7,978 |  | 15,780
| At 30 November 2024 | 9,063 |  | 10,637 |  | 19,700
4 | Debtors | 2025 |  | 2024
£ | £
| Prepayments |  |  |  |  | 633 |  | 1,894
| Director's Current Accounts |  |  |  |  | 47,332 |  | 46,535
| Other debtors | 969 |  | 1,906
|  |  |  |  |  | 48,934 |  | 50,335
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 80 |  | 80
| Accruals |  |  |  |  | 899 |  | 847
| Taxation and social security costs | 14,826 |  | 16,675
|  |  |  |  |  | 15,805 |  | 17,602
6 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| Paul Kitching
| [Loan 1] | 22,404 |  | - |  | (22,404) |  | -
| [Loan 2] | - |  | 23,358 |  | - |  | 23,358
| Peter Kitching
| [Loan 1] | 24,131 |  | - |  | (24,131) |  | -
| [Loan 2] | - |  | 23,974 |  | - |  | 23,974
|  | 46,535 |  | 47,332 |  | (46,535) |  | 47,332
7 | Other information
| A Kitching and Sons Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Pondarosa
| Kirkby Malzeard
| Ripon
| HG4 3SD

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