REGISTERED NUMBER: 11180912 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Kirk Nielsen Group Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

S B Kirk

C A Nielsen

REGISTERED OFFICE:

The Bronte Suite

2 Munroe Court

White Rose Office Park

Leeds

West Yorkshire

LS11 0EA

REGISTERED NUMBER:

11180912 (England and Wales)

ACCOUNTANTS:

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

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 Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kirk Nielsen Group Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kirk Nielsen Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kirk Nielsen Group Limited and state those matters that we have agreed to state to the Board of Directors of Kirk Nielsen Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kirk Nielsen Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kirk Nielsen Group Limited 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 Kirk Nielsen Group Limited. You consider that Kirk Nielsen Group Limited 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 Kirk Nielsen Group Limited. 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.

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

23 April 2026

FIXED ASSETS

Investments

5

861

861

CURRENT ASSETS

Debtors

6

140,000

300,000

Cash at bank and in hand

182,688

83,699

322,688

383,699

CREDITORS

Amounts falling due within one year

7

1,214

1,117

NET CURRENT ASSETS

321,474

382,582

TOTAL ASSETS LESS CURRENT LIABILITIES

322,335

383,443

CAPITAL AND RESERVES

Called up share capital

190

190

Capital redemption reserve

10

10

Retained earnings

322,135

383,243

322,335

383,443

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

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

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 23 April 2026 and were signed on its behalf by:

C A Nielsen - Director

1.	STATUTORY INFORMATION

Kirk Nielsen Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

The directors are confident the Company has sufficient working capital to meet its commitments and liabilities as they fall due and have therefore prepared the financial statements on a going concern basis.

Preparation of consolidated financial statements

The financial statements contain information about Kirk Nielsen Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any

accumulated impairment losses.

Impairment of fixed assets

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.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

861

NET BOOK VALUE

At 31 December 2025

861

At 31 December 2024

861

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

140,000

300,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

353

256

Other creditors

861

861

1,214

1,117

8.	RELATED PARTY DISCLOSURES

Group companies

2025

2024

£

£

Amount due from related party at the balance sheet date

140,000

300,000

The above loan is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors and based on shareholdings, there is no one controlling party.