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REGISTERED NUMBER: 11327908 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

KINGSWELL BUILDINGS LTD
KINGSWELL BUILDINGS LTD (REGISTERED NUMBER: 11327908)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

KINGSWELL BUILDINGS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: Mrs M L Bolger
Mr F J Bolger





SECRETARY: Mrs M L Bolger





REGISTERED OFFICE: Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN





REGISTERED NUMBER: 11327908 (England and Wales)





ACCOUNTANTS: Rothmans LLP
Chartered Accountants
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN
Page 1
KINGSWELL BUILDINGS LTD (REGISTERED NUMBER: 11327908)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Stocks 5,928 -
Debtors 4 885,950 667,792
Cash at bank 988,750 921,402
1,880,628 1,589,194
CREDITORS
Amounts falling due within one year 5 1,134,276 897,791
NET CURRENT ASSETS 746,352 691,403
TOTAL ASSETS LESS CURRENT
LIABILITIES
746,352
691,403

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 746,252 691,303
746,352 691,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 22 April 2026 and were signed on its behalf by:





Mr F J Bolger - Director


The notes form part of these financial statements

Page 2
KINGSWELL BUILDINGS LTD (REGISTERED NUMBER: 11327908)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Kingswell Buildings Ltd 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.

TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

LONG TERM CONTRACTS
Long term contracts include estimation over expected costs to complete the contract, compared to costs incurred to date, in order to ascertain the stage of completion of the contract and therefore the amount of revenue to be recognised on that contract within the year.

The attributable profit on long term contracts is recognised once their outcome can be assessed with reasonable certainty. The profit recognised reflects the proportion of work completed to date on the project.

Full provision is made for losses on all contracts in the year in which the loss is first foreseen.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 2,079 8,211
Amounts owed by group undertakings - 656,223
Amounts recoverable on contract 863,951 -
VAT - 2,213
Accrued income 5,540 -
Prepayments 14,380 1,145
885,950 667,792

Page 3 continued...
KINGSWELL BUILDINGS LTD (REGISTERED NUMBER: 11327908)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 28,212 39,773
Amounts owed to group undertakings 891,826 819,488
Tax 18,289 35,530
CIS Liability 4,071 200
VAT 42,236 -
Accrued expenses 149,642 2,800
1,134,276 897,791

6. RELATED PARTY DISCLOSURES

As at the balance sheet date Kingswell Buildings Limited owed £890,077 (2024: £838,721) to Homelodge Buildings Limited. Kingswell Buildings Limited owed £1,794 to Kingswell Holdings Limited. (2024: Kingswell Buildings was owed £663,222 by Kingswell Holdings).

The loan owed from Homelodge Buildings Limited relates to the funding of commercial development land for Kingswell Buildings Limited to develop residential properties for sale. The loan is due to be repaid in full once profits in relation to this project have been realised, currently estimated to be the 2027 financial year.

Both of these loans are interest-free and are between companies under common control.

Page 4
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
KINGSWELL BUILDINGS LTD

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 Kingswell Buildings Ltd for the year ended 30 September 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 Kingswell Buildings Ltd, 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 Kingswell Buildings Ltd and state those matters that we have agreed to state to the Board of Directors of Kingswell Buildings Ltd, 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 Kingswell Buildings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kingswell Buildings 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 Kingswell Buildings Ltd. You consider that Kingswell Buildings 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 Kingswell Buildings 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.






Rothmans LLP
Chartered Accountants
Avebury House
St Peter Street
Winchester
Hampshire
SO23 8BN


25 April 2026

This page does not form part of the statutory financial statements

Page 5