Company registration number 08887642 (England and Wales)
KELLY INTERNATIONAL (HOLDINGS) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
KELLY INTERNATIONAL (HOLDINGS) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
KELLY INTERNATIONAL (HOLDINGS) LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
607
811
Investment property
4
2,500,000
2,340,000
2,500,607
2,340,811
Current assets
Debtors
5
233,451
226,493
Cash at bank and in hand
401,513
400,682
634,964
627,175
Creditors: amounts falling due within one year
6
(138,505)
(144,443)
Net current assets
496,459
482,732
Total assets less current liabilities
2,997,066
2,823,543
Provisions for liabilities
(315,628)
(275,628)
Net assets
2,681,438
2,547,915
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
7
2,681,238
2,547,715
Total equity
2,681,438
2,547,915
KELLY INTERNATIONAL (HOLDINGS) LTD
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 June 2026 and are signed on its behalf by:
Mrs A Kelly
Mr M J Kelly
Director
Director
Company registration number 08887642 (England and Wales)
KELLY INTERNATIONAL (HOLDINGS) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Kelly International (Holdings) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, 4 Tabernacle Street, London, EC2A 4LU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents amounts receivable for rent services net of VAT and trade discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

KELLY INTERNATIONAL (HOLDINGS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024 and 30 September 2025
2,665
Depreciation and impairment
At 1 October 2024
1,854
Depreciation charged in the year
204
At 30 September 2025
2,058
Carrying amount
At 30 September 2025
607
At 30 September 2024
811
KELLY INTERNATIONAL (HOLDINGS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
4
Investment property
2025
£
Fair value
At 1 October 2024
2,340,000
Revaluations
160,000
At 30 September 2025
2,500,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the Directors at the year end. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,527
2,497
Other debtors
223,924
223,996
233,451
226,493
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
40
13,464
Taxation and social security
43,741
42,861
Other creditors
94,724
88,118
138,505
144,443
7
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
2,547,715
2,537,120
Profit for the year
208,523
85,595
Dividends declared and paid in the year
(75,000)
(75,000)
At the end of the year
2,681,238
2,547,715
KELLY INTERNATIONAL (HOLDINGS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
7
Profit and loss reserves
(Continued)
- 6 -

Included within profit and loss reserves are non-distributable profits, as set out below:

2025
2024
£
£
Non-distributable profits included above
At the beginning of the year
805,127
805,127
Non distributable profits in the year
239,012
-
At the end of the year
1,044,139
805,127
Distributable profits
1,637,099
1,742,588
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