Kt Ivory Haulage And Storage Trading Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 08229478

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		182,000		208,000
Tangible Assets	5		101,513		1,642,596
Investment Properties	6		10,134,553		2,894,553

			10,418,066		4,745,149
CURRENT ASSETS
Debtors	7	235,843		227,951
Cash at bank and in hand		5,206,707		4,426,006

		5,442,550		4,653,957
Creditors: Amounts Falling Due Within One Year	8	(697,786 )		(808,878 )

NET CURRENT ASSETS (LIABILITIES)			4,744,764		3,845,079

TOTAL ASSETS LESS CURRENT LIABILITIES			15,162,830		8,590,228

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,449,797 )		(24,514 )

NET ASSETS			13,713,033		8,565,714

CAPITAL AND RESERVES
Called up share capital	9		1,000,000		1,000,000
Share premium account			1,120,000		1,120,000
Income Statement			11,593,033		6,445,714

SHAREHOLDERS' FUNDS			13,713,033		8,565,714

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Kt Ivory Haulage And Storage Trading Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Christopher Ivory Director	Mr Dean Ivory Director
02/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kt Ivory Haulage And Storage Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08229478 . The registered office is Harrison House, Langford Road, Biggleswade, Bedfordshire, SG18 9RB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	5% straight line
Plant & Machinery	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Kt Ivory Haulage And Storage Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 9)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	520,000

As at 31 December 2025	520,000

Amortisation
As at 1 January 2025	312,000
Provided during the period	26,000

As at 31 December 2025	338,000

Net Book Value
As at 31 December 2025	182,000

As at 1 January 2025	208,000

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost or Valuation
As at 1 January 2025	1,628,250	228,660	-	36,267	1,893,177
Additions	-	16,124	15,525	16,019	47,668
Disposals	-	-	(15,525 )	-	(15,525 )
Transfers	(1,628,250 )	-	-	-	(1,628,250 )

As at 31 December 2025	-	244,784	-	52,286	297,070

Depreciation
As at 1 January 2025	83,710	153,225	-	13,646	250,581
Provided during the period	7,893	22,890	-	5,796	36,579
Transfers	(91,603 )	-	-	-	(91,603 )

As at 31 December 2025	-	176,115	-	19,442	195,557

...CONTINUED

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Kt Ivory Haulage And Storage Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	-	68,669	-	32,844	101,513

As at 1 January 2025	1,544,540	75,435	-	22,621	1,642,596

6. Investment Property

	2025
	£
Fair Value
As at 1 January 2025	2,894,553
Revaluations	5,703,352
Transfers	1,536,648

As at 31 December 2025	10,134,553

Investment property comprises freehold commercial properties, which are stated at fair value basis.

During the year the comany reclassified land and buildings previously used as a trading asset as an investment property.

The investment properties are included at fair value of £10,134,553. This includes accumulated revaluations to 31 December 2025 amounting to £5,703,352. The revaluation amount for the year to 31 December 2025 amounted to £5,703,352.

The cost of the investment properties as at 31 December 2025 amounted to £4,364,953 (2024: £2,894,553)

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	172,481	174,885
Prepayments and accrued income	57,021	46,376
Other debtors	6,341	6,690

	235,843	227,951

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,676	34,444
Corporation tax	69,617	96,926
Other taxes and social security	9,564	-
VAT	74,729	46,588
Other creditors	341,933	298,738
Accruals and deferred income	194,246	331,523
Directors' loan accounts	21	659

	697,786	808,878

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000,000	1,000,000

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