A M Kenworthy Lettings Limited Accounts






A M Kenworthy Lettings Limited

	Company No. 13680754
		Information for Filing with The Registrar
		31 March 2026

at	31 March 2026
Company No.		13680754	Notes	2026	2025
				£	£
Fixed assets


	Investment property		5	1,168,397	1,006,223

				1,168,397	1,006,223
Current assets

	Debtors		6	1,786	3,290

	Cash at bank and in hand			169,161	58,986
				170,947	62,276
Creditors: Amount falling due within one year			7	(516,420)	(368,153)
Net current liabilities				(345,473)	(305,877)
Total assets less current liabilities				822,924	700,346
Creditors: Amounts falling due after more than one year			8	(809,787)	(680,696)
Provisions for liabilities
	Deferred taxation		10	-	(5,324)

Net assets				13,137	14,326

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		12	13,037	14,226

Total equity				13,137	14,326



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 01 May 2026 and signed on its behalf by:
A.M. Kenworthy
Director
01 May 2026

for the year ended 31 March 2026

General information

A M Kenworthy Lettings Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13680754

Its registered office is:

Its trading address is:

Bonny Catty Farm

Back Eddisbury Road

Macclesfield

Cheshire

SK11 0AT

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the rent received or receivable under the terms of Residential
and commercial property contracts.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

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

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax




		Origination and reversal of timing differences	(5,324)	(45,292)

		Total deferred tax	(5,324)	(45,292)

		Tax on profit on ordinary activities	(5,324)	(45,292)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-4087	£	£
		Profit on ordinary activities before tax	(6,513)	(162,821)

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(1,237)	(30,936)
		Expenses not deductible for tax purposes	-	-

		Utilisation of tax losses	(4,087)	(14,356)


		Tax on profit on ordinary activities	(5,324)	(45,292)

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 April 2025	1,006,223
		Additions	162,174


		At 31 March 2026	1,168,397

6	Debtors
			2026	2025
			£	£







		Prepayments and accrued income	1,786	3,290
			1,786	3,290

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£







		Loans from directors	2,936	1,936
		Other creditors	512,625	363,261
		Accruals and deferred income	859	2,956
			516,420	368,153

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	809,787	680,696






			809,787	680,696

		Liabilities repayable in more than five years after the balance sheet date

		Amount repayable otherwise than by instalments	809,787	680,696
			809,787	680,696

		Mortgage creditors are secured by first legal charges over investment property owned by the company. The loans are over periods extending to 20 years with interest rates fixed for varying periods.

9	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	809,787	680,696

		Mortgage creditors are secured by first legal charges over investment property owned by the company.

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	5,324	5,324
		Charge to the profit and loss account for the period	(5,324)	(5,324)




			2026	2025
			£	£



		Other timing differences	-	5,324
			-	5,324

Share Capital

100 Ordinary Shares of £1 each fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.