REGISTERED NUMBER: 14221698 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

Kenny Contractors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Alex John Kenny

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

14221698 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

70,238

73,379

CURRENT ASSETS

Debtors

5

134,278

48,493

Cash at bank

509,613

539,432

643,891

587,925

CREDITORS

Amounts falling due within one year

6

166,454

161,699

NET CURRENT ASSETS

477,437

426,226

TOTAL ASSETS LESS CURRENT LIABILITIES

547,675

499,605

PROVISIONS FOR LIABILITIES

17,560

18,345

NET ASSETS

530,115

481,260

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Retained earnings

9

520,115

471,260

SHAREHOLDERS' FUNDS

530,115

481,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7th May 2026 and were signed by:

Mr Alex John Kenny - Director

1.	STATUTORY INFORMATION

Kenny Contractors 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, value added tax and other sales taxes. All turnover is generated from construction activities within the United Kingdom. Revenue from construction contracts is recognised over time by reference to the stage of completion at the reporting date, measured using the cost-to-cost method, where the outcome can be assessed reliably. Any foreseeable losses on contracts are recognised immediately.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Critical judgements & estimation uncertainty

In the application of the Company's accounting policies, which are described in note 2, the director is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the financial period in which the estimate is revised if the revision affects only that financial period, or in the financial period of the revision and future financial periods if the revision affects both current and future financial periods.

The key area of estimation uncertainty relates to revenue recognition on construction contracts, where the stage of completion is determined by reference to costs incurred relative to total expected contract costs.

Cash & cash equivalents

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

Functional and presentation currency note

The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st August 2024

2,618

93,500

1,508

97,626

Additions

-

14,167

4,102

18,269

At 31st July 2025

2,618

107,667

5,610

115,895

DEPRECIATION

At 1st August 2024

337

23,375

535

24,247

Charge for year

571

19,892

947

21,410

At 31st July 2025

908

43,267

1,482

45,657

NET BOOK VALUE

At 31st July 2025

1,710

64,400

4,128

70,238

At 31st July 2024

2,281

70,125

973

73,379

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

82,648

43,072

VAT

48,970

-

Prepayments

2,660

5,421

134,278

48,493

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

4,332

23,834

Tax

76,799

109,546

Social security and other taxes

2,824

5,954

VAT

-

2,519

Other creditors

6,956

16,508

Directors' current accounts

55,918

838

Accrued expenses

19,625

2,500

166,454

161,699

7.	FINANCIAL INSTRUMENTS

Financial assets and liabilities are measured at amortised cost. The company does not hold any complex financial instruments.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

100

10,000

10,000

9.

RESERVES

Retained

earnings

£

At 1st August 2024

471,260

Profit for the year

226,355

Dividends

(177,500

)

At 31st July 2025

520,115

10.	CONTINGENT LIABILITIES

There were no contingent liabilities or capital commitments at the balance sheet date.

11.	RELATED PARTY DISCLOSURES

As at 31 July 2025, an amount of £55,917 (2024: £838) was owed to the director. The balance is unsecured, interest-free and repayable on demand.

12.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date that require adjustment to, or disclosure in, these financial statements.