ACCOUNTS - Final Accounts preparation

Unaudited Financial Statements

Kentford Limited

For the year ended 31 December 2025

Registered number: NI072363


Kentford Limited

Company Information

Director	CTJ Lowry


Registered number	NI072363


Registered office	29-33 Boucher Road
	Belfast
	BT12 6QF


Accountants	Grant Thornton Advisors (NI) LLP
	Chartered Accountants
	12 - 15 Donegall Square West
	Belfast
	BT1 6JH


Bankers	Ulster Bank Limited
	11-16 Donegall Square East
	Belfast
	BT1 5UB


Solicitors	Shean Dickson Merrick
	Washington House
	14-16 High Street
	Belfast
	BT1 2BS


Kentford Limited

Contents

	Page
Accountants' Report	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Financial Statements	4 - 6

Independent Accountant's Report to the director of the unaudited financial statements of Kentford Limited for the year ended 31 December 2025

In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Kentford Limited for the year ended 31 December 2025, which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us.

The financial statements have been prepared on the basis set out in the notes to the financial statements.

This report is made solely to the directors of Kentford Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the company's directors that we have done so and state those matters that we have agreed to state to the directors of Kentford Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kentford Limited and its directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with International Standard on Related Services 4410 (Revised) Compilation Engagements issued by the International Auditing and Assurance Standards Board (the ‘IAASB’’) and have complied with the ethical guidance laid down by the IESBA Code and Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have approved the financial statements for the year ended 31 December 2025 and you have acknowledged on the Balance Sheet as at 31 December 2025 your duty to ensure that Kentford Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Kentford Limited is exempt from the statutory audit requirement for the year ended 31 December 2025.

We have not been instructed to carry out an audit or review the financial statements of Kentford Limited. 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.

Maeve Hunt FCA
for and on behalf of
Grant Thornton Advisors (NI) LLP
Chartered Accountants 12 - 15 Donegall Square West Belfast BT1 6JH

Date: 27 May 2026

Page 1


Kentford Limited Registered number:NI072363

Balance Sheet

As at 31 December 2025

	2025	2024
Note	£	£

Fixed assets
Investments	5	17,700	17,700
		17,700	17,700

Total assets less current liabilities		17,700	17,700

Net assets		17,700	17,700

Capital and reserves
Called up share capital	6	17,700	17,700
		17,700	17,700

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2026.

CTJ Lowry

Director

The notes on pages 4 to 6 form part of these financial statements.

Page 2


Kentford Limited

Statement of Changes in Equity

For the year ended 31 December 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2025	17,700	-	17,700

Profit for the year	-	750,126	750,126
Dividends: Equity capital	-	(750,126)	(750,126)
At 31 December 2025	17,700	-	17,700

The notes on pages 4 to 6 form part of these financial statements.

Statement of Changes in Equity

For the year ended 31 December 2024

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2024	17,700	-	17,700

Profit for the year	-	500,000	500,000
Dividends: Equity capital	-	(500,000)	(500,000)
At 31 December 2024	17,700	-	17,700

The notes on pages 4 to 6 form part of these financial statements.

Page 3


Kentford Limited

Notes to the Financial Statements

For the year ended 31 December 2025

1.	General information

Kentford Limited is a private company limited by shares and is incorporated and domiciled in Northern Ieland, within the United Kingdom.. The address of the registered office is 29-33 Boucher Road, Belfast, BT12 6QF.
The principal activity of the company during year continued to be that of a holding compamy.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The financial statements are presented in Sterling (£).
The following principal accounting policies have been applied:

2.2

Consolidation

These financial statements contain information about the company as an individual and do not contain consolidated financial information as the parent undertaking of a group. The company has taken advantage of exemptions available to small groups not to prepare consolildated financial statements.

2.3

Going concern

The director has assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 4


Kentford Limited

Notes to the Financial Statements

For the year ended 31 December 2025

2.Accounting policies (continued)

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results.
In the director's opinions, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses.

Employees

The Company has no employees other than the director, who did not receive any remuneration (2024 - £NIL).

Page 5


Kentford Limited

Notes to the Financial Statements

For the year ended 31 December 2025

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	17,700
	At 31 December 2025	17,700

	Net book value
	At 31 December 2025	17,700
	At 31 December 2024	17,700

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

Kennedy & Morrison Limited

29-33 Boucher Road, Belfast, BT12 6QF

Ordinary

100%

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

17,700 (2024 - 17,700) Ordinary shares of £1.00 each	17,700	17,700

7.	Related party transactions
	The company has availed of the exemption under FRS102 section 33 which does not require disclosure of transactions entered into between any subsidiary undertaking which is wholly owned by a member of that group.

8.	Controlling party

The ultimate controlling party is CTJ Lowry.

Page 6