REGISTERED NUMBER: 12834923 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

KEMPSEY ENTERPRISE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Bird

Mrs E V Bird

REGISTERED OFFICE:

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

BUSINESS ADDRESS:

Mear Cottage

6 Main Road

Kempsey

Worcester

WR5 3NY

REGISTERED NUMBER:

12834923 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

48,309

55,203

Investment property

5

1,714,404

1,026,128

1,762,713

1,081,331

CURRENT ASSETS

Debtors

6

61,999

42,160

Cash at bank and in hand

101,538

591,925

163,537

634,085

CREDITORS

Amounts falling due within one year

7

999,113

902,997

NET CURRENT LIABILITIES

(835,576

)

(268,912

)

TOTAL ASSETS LESS CURRENT LIABILITIES

927,137

812,419

CREDITORS

Amounts falling due after more than one year

8

(724,961

)

(611,000

)

PROVISIONS FOR LIABILITIES

(55,362

)

(55,362

)

NET ASSETS

146,814

146,057

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

166,085

166,085

Retained earnings

(19,371

)

(20,128

)

146,814

146,057

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 13 May 2026 and were signed on its behalf by:

J Bird - Director

1.	STATUTORY INFORMATION

Kempsey Enterprise 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 September 2024

and 31 August 2025

63,646

DEPRECIATION

At 1 September 2024

8,443

Charge for year

6,894

At 31 August 2025

15,337

NET BOOK VALUE

At 31 August 2025

48,309

At 31 August 2024

55,203

Cost or valuation at 31 August 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2023

221,446

-

221,446

Cost

-

63,646

63,646

221,446

63,646

285,092

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

588,554

588,554

Value of land in freehold land and buildings

588,554

588,554

Freehold property has been valued by the director to reflect its market value at the balance sheet date.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

1,026,128

Additions

688,276

At 31 August 2025

1,714,404

NET BOOK VALUE

At 31 August 2025

1,714,404

At 31 August 2024

1,026,128

Fair value at 31 August 2025 is represented by:

£

Valuation in 2023

221,446

Cost

1,492,958

1,714,404

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,000

34,609

Other debtors

19,999

7,551

61,999

42,160

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,490

17,942

Other creditors

992,623

885,055

999,113

902,997

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

724,961

611,000

9.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

166,085