Kiwi Facilities Maintenance Limited 31/10/2025 iXBRL

Company registration number: 07797721

Kiwi Facilities Maintenance Limited

Unaudited filleted financial statements

31 October 2025

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

Kiwi Facilities Maintenance Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Kiwi Facilities Maintenance Limited

Directors and other information


Directors	D Jowett
	L Jowett
	C Kerfoot	(Resigned 1 December 2024)
	A Durdey	(Appointed 1 November 2025)


Company number	07797721


Registered office	Unit 10 Thorpe Hill Farm
	Thorpe on the Hill
	Wakefield
	West Yorkshire
	WF3 3BX


Business address	Unit 10 Thorpe Hill Farm
	Thorpe on the Hill
	Wakefield
	West Yorkshire
	WF3 3BX


Accountants	The Barker Partnership
	17 Central Buildings
	Market Place
	Thirsk
	North Yorkshire
	YO1 1HD

Kiwi Facilities Maintenance Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Kiwi Facilities Maintenance Limited

Year ended 31 October 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 Kiwi Facilities Maintenance Limited for the year ended 31 October 2025 which comprise the Balance sheet 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 Kiwi Facilities Maintenance Limited, 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 Kiwi Facilities Maintenance Limited and state those matters that we have agreed to state to the board of directors of Kiwi Facilities Maintenance Limited 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 Kiwi Facilities Maintenance Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Kiwi Facilities Maintenance 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 Kiwi Facilities Maintenance Limited. You consider that Kiwi Facilities Maintenance 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 Kiwi Facilities Maintenance 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.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO1 1HD

16 April 2026

Kiwi Facilities Maintenance Limited

Balance sheet

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	17,739		45,153
		_______		_______
			17,739		45,153

Current assets
Stocks		50,704		40,000
Debtors	6	588,084		474,177
Cash at bank and in hand		24,732		7,908
		_______		_______
		663,520		522,085
Creditors: amounts falling due
within one year	7	( 631,311)		( 521,918)
		_______		_______
Net current assets			32,209		167
			_______		_______
Total assets less current liabilities			49,948		45,320

Creditors: amounts falling due
after more than one year	8		-		( 30,411)
			_______		_______
Net assets			49,948		14,909
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			49,748		14,709
			_______		_______
Shareholders funds			49,948		14,909
			_______		_______

For the year ending 31 October 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 Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 16 April 2026 , and are signed on behalf of the board by:

D Jowett

Director

Company registration number: 07797721

Kiwi Facilities Maintenance Limited

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Unit 10 Thorpe Hill Farm, Thorpe on the Hill, Wakefield, West Yorkshire, WF3 3BX.

The principal activity of the company is that of mechanical, electrical and facilities maintenance.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

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:


Plant and machinery	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Hire purchase and finance leases

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period over the period of the lease.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2024: 17 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 November 2024	38,673	57,375	96,048
Additions	2,505	5,000	7,505
Disposals	-	( 54,077)	( 54,077)
	_______	_______	_______
At 31 October 2025	41,178	8,298	49,476
	_______	_______	_______
Depreciation
At 1 November 2024	24,526	26,369	50,895
Charge for the year	5,304	464	5,768
Disposals	-	( 24,926)	( 24,926)
	_______	_______	_______
At 31 October 2025	29,830	1,907	31,737
	_______	_______	_______
Carrying amount
At 31 October 2025	11,348	6,391	17,739
	_______	_______	_______
At 31 October 2024	14,147	31,006	45,153
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	356,812	303,665
Amounts owed by group undertakings	183,926	134,526
Other debtors	47,346	35,986
	_______	_______
	588,084	474,177
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	179,050	160,657
Trade creditors	191,711	148,074
Corporation tax	28,888	60,446
Social security and other taxes	208,393	134,946
Other creditors	23,269	17,795
	_______	_______
	631,311	521,918
	_______	_______

Included within other creditors are amounts totalling £nil (2024: £6,630) in respect of hire purchase liabilities which are secured on the related assets.Included within bank loans and overdrafts are amounts totalling £178,232 (2024: £150,849) which are secured on the company's assets.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	1,224
Other creditors	-	29,187
	_______	_______
	-	30,411
	_______	_______

Included within other creditors are amounts totalling £nil (2024: £29,187) in respect of hire purchase liabilities which are secured on the related assets.

9. Related party transactions

Dividends totalling £45,500 (2024: £35,000) were paid in the year to the parent company .At the year end date an amount of £nil (2024: £11,373) was due from C Kerfoot in respect of his loan account. Included within debtors are amounts totalling £183,926 (2024: £134,526) which are due from other group companies.