REGISTERED NUMBER: 12565624 (England and Wales)

Kenray Holding Limited

Unaudited Financial Statements

for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W M Evans

A P Dennis

SECRETARY:

A P Dennis

REGISTERED OFFICE:

Telford Way

Stephenson Industrial Estate

Coalville

Leicestershire

LE67 3HE

REGISTERED NUMBER:

12565624 (England and Wales)

ACCOUNTANTS:

TC Group

Sterling House

97 Lichfield Street

Tamworth

Staffordshire

B79 7QF

FIXED ASSETS

Tangible assets

4

1,043,135

942,145

Investments

5

120,416

120,416

1,163,551

1,062,561

CURRENT ASSETS

Cash at bank

44,640

65,492

CREDITORS

Amounts falling due within one year

6

487,166

374,049

NET CURRENT LIABILITIES

(442,526

)

(308,557

)

TOTAL ASSETS LESS CURRENT LIABILITIES

721,025

754,004

CREDITORS

Amounts falling due after more than one year

7

544,610

589,806

NET ASSETS

176,415

164,198

CAPITAL AND RESERVES

Called up share capital

120,416

120,416

Retained earnings

55,999

43,782

176,415

164,198

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.

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 24 April 2026 and were signed on its behalf by:

W M Evans - Director

1.	STATUTORY INFORMATION

Kenray Holding 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 August 2024

912,600

60,652

973,252

Additions

87,400

23,249

110,649

Disposals

-

(7,386

)

(7,386

)

At 31 July 2025

1,000,000

76,515

1,076,515

DEPRECIATION

At 1 August 2024

-

31,107

31,107

Charge for year

-

9,659

9,659

Eliminated on disposal

-

(7,386

)

(7,386

)

At 31 July 2025

-

33,380

33,380

NET BOOK VALUE

At 31 July 2025

1,000,000

43,135

1,043,135

At 31 July 2024

912,600

29,545

942,145

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

and 31 July 2025

120,416

NET BOOK VALUE

At 31 July 2025

120,416

At 31 July 2024

120,416

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

447,544

360,144

Taxation and social security

27,892

13,905

Other creditors

11,730

-

487,166

374,049

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

544,610

589,806

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

544,610

589,806

9.	RELATED PARTY DISCLOSURES

During the year Kenray Forming Limited declared dividends to Kenray Holdings Limited totalling £249,290 (2024 - £140,470) and Kenray Forming Limited paid dividends on behalf of Kenray Holdings Ltd totalling £249,290 (2024 - £140,470). At 31 July 2025 Kenray Holdings Limited owed £447,545 (2024 - £360,145) to Kenray Forming Limited.