Kevin Halligan Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11377251 (England and Wales)

KEVIN HALLIGAN LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Halligan

Ms L M Cardus

REGISTERED OFFICE:

Unit 2-3

Regents Court

Farmoor Lane

Redditch

Worcestershire

B98 0SD

REGISTERED NUMBER:

11377251 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

2,422

2,901

Investments

5

850,002

812,802

Investment property

6

310,000

1,162,424

1,125,703

CURRENT ASSETS

Debtors

7

341,270

382,920

Cash at bank

1,229,173

1,236,864

1,570,443

1,619,784

CREDITORS

Amounts falling due within one year

8

10,430

82,573

NET CURRENT ASSETS

1,560,013

1,537,211

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,722,437

2,662,914

PROVISIONS FOR LIABILITIES

13,542

12,937

NET ASSETS

2,708,895

2,649,977

CAPITAL AND RESERVES

Called up share capital

1,682,891

Fair value reserve

9

101,910

64,814

Retained earnings

924,094

902,272

2,708,895

2,649,977

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 16 February 2026 and were signed on its behalf by:

K Halligan - Director

1.	STATUTORY INFORMATION

Kevin Halligan Ltd 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 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in associates

Investments in associate undertakings are recognised at cost.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

5,913

Additions

415

At 30 September 2025

6,328

DEPRECIATION

At 1 October 2024

3,012

Charge for year

894

At 30 September 2025

3,906

NET BOOK VALUE

At 30 September 2025

2,422

At 30 September 2024

2,901

5.	FIXED ASSET INVESTMENTS

30.9.25

30.9.24

£

Participating interests

760,002

Other investments not loans

90,000

52,800

850,002

812,802

Additional information is as follows:

Interest

in

associate

£

COST

At 1 October 2024

and 30 September 2025

760,002

NET BOOK VALUE

At 30 September 2025

760,002

At 30 September 2024

760,002

Investments (neither listed nor unlisted) were as follows:

30.9.25

30.9.24

£

Gold coins britannia

52,800

38,000

Revaluation

37,200

14,800

90,000

52,800

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

310,000

NET BOOK VALUE

At 30 September 2025

310,000

At 30 September 2024

310,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

51,746

Cost

258,254

310,000

If investment property had not been revalued it would have been included at the following historical cost:

30.9.25

30.9.24

£

Cost

258,254

Investment property was valued on an open market basis on 30 September 2025 by the director Kevin Halligan .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Other debtors

341,270

382,920

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Taxation and social security

8,333

80,215

Other creditors

2,097

2,358

10,430

82,573

9.

RESERVES

Fair

value

reserve

£

At 1 October 2024

64,814

Transfers in year

37,096

At 30 September 2025

101,910

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

K Halligan

Balance outstanding at start of year

290,076

284,693

Amounts advanced

-

5,383

Amounts repaid

(43,466

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

246,610

290,076

Advances to directors are charged interest at a rate of 2.25% per annum from 6 April 2023 to 5 April 2025 and 3.75% per annum from 6 April 2025.

11.	RELATED PARTY DISCLOSURES

During the year, the company received dividends from the ordinary shares held in associated companies totalling £47,500 (2024 £54,000).

12.	ULTIMATE CONTROLLING PARTY

The controlling party is K Halligan.