REGISTERED NUMBER: 08684384 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

KERR DARNLEY LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

P A Harris

REGISTERED OFFICE:

4th Floor St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

REGISTERED NUMBER:

08684384 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

4,511

2,943

CURRENT ASSETS

Debtors

5

122,020

114,759

Cash at bank

140,604

138,944

262,624

253,703

CREDITORS

Amounts falling due within one year

6

19,938

34,522

NET CURRENT ASSETS

242,686

219,181

TOTAL ASSETS LESS CURRENT LIABILITIES

247,197

222,124

PROVISIONS FOR LIABILITIES

874

559

NET ASSETS

246,323

221,565

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

246,313

221,555

SHAREHOLDERS' FUNDS

246,323

221,565

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 director acknowledges her 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

P A Harris - Director

1.	STATUTORY INFORMATION

Kerr Darnley 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

Revenue 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.

Fixtures and fittings

-

15% on reducing balance

Office equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

Cost

At 1 October 2024

5,841

4,238

10,079

Additions

1,180

1,081

2,261

At 30 September 2025

7,021

5,319

12,340

Depreciation

At 1 October 2024

2,898

4,238

7,136

Charge for year

515

178

693

At 30 September 2025

3,413

4,416

7,829

Net book value

At 30 September 2025

3,608

903

4,511

At 30 September 2024

2,943

-

2,943

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,300

7,854

Other debtors

106,720

106,905

122,020

114,759

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

402

-

Taxation and social security

18,036

31,755

Other creditors

1,500

2,767

19,938

34,522

7.	RELATED PARTY DISCLOSURES