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Company registration number:
16833318
KINCARDINE BEN MACDUI LIMITED
Unaudited Filleted Financial Statements for the period ended
30 November 2025
KINCARDINE BEN MACDUI LIMITED
Report to the board of directors on the preparation of the unaudited statutory financial statements of KINCARDINE BEN MACDUI LIMITED
Period ended
30 November 2025
As described on the statement of financial position, the Board of Directors of
KINCARDINE BEN MACDUI LIMITED
are responsible for the preparation of the
financial statements
for the period ended
30 November 2025
, which comprise the statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
KINCARDINE BEN MACDUI LIMITED
Statement of Financial Position
30 November 2025

|  | 30 Nov 2025
--- | --- | ---
| Note | £
Fixed assets |  |  |
Investments | 5 | 10 |
Total assets less current liabilities |  | 10 |
Capital and reserves |  |  |
Called up share capital |  | 10 |
Profit and loss account |  | - |
Shareholders funds |  | 10 |

For the period ending
30 November 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
These
financial statements
were approved by the board of directors and authorised for issue on
14 April 2026
, and are signed on behalf of the board by:

Mr Michael Reynolds
Director

Company registration number:
16833318
KINCARDINE BEN MACDUI LIMITED
Notes to the Financial Statements
Period ended
30 November 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Sunningdale Nursing Home Town Street
,
Rawdon
,
Leeds
,
LS19 6PU
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## 4 Average number of employees

The average number of persons employed by the company during the period was nil.

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 5 November 2025 | - |
Additions | 10 |
At 30 November 2025 | 10 |
Impairment |  |
At 5 November 2025 and 30 November 2025 | - |
Carrying amount |  |
At 30 November 2025 | 10 |

## 6 Controlling party

The Company is controlled by Mr M and Mrs K Reynolds.

## 7 Share Capital

The share Capital, all of which is fully paid, consists of 10 A Ordinary Shares of 10p each, 50 B Ordinary Shares of 10p each, 20 C Ordinary Shares on 10p each and 20 D Ordinary Shares of 10p each. All the share have the same rights.