Company No: 05697289 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D Ross
	B Widdowson
	G Widdowson

REGISTERED OFFICE	The Kelling Estate Office
	Kelling
	NR25 7EW
	United Kingdom

COMPANY NUMBER

05697289 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	15,025,000		15,025,000
		15,025,000		15,025,000
Current assets
Debtors	4	40,683		25,997
Cash at bank and in hand		550,015		651,167
		590,698		677,164
Creditors: amounts falling due within one year	5	( 330,919)		( 323,621)
Net current assets		259,779		353,543
Total assets less current liabilities		15,284,779		15,378,543
Provision for liabilities	6	( 1,894,750)		( 1,894,750)
Net assets		13,390,029		13,483,793
Capital and reserves
Called-up share capital		100		100
Revaluation reserve		7,130,250		7,130,250
Other reserves		4,774,900		4,774,900
Profit and loss account		1,484,779		1,578,543
Total shareholder's funds		13,390,029		13,483,793

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Kenninghall Barking Limited (registered number: 05697289) were approved and authorised for issue by the Board of Directors on 21 May 2026. They were signed on its behalf by:

D Ross Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Kenninghall Barking Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Kelling Estate Office, Kelling, NR25 7EW, United Kingdom.

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 items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents rent and service charges receivable during the year net of value added tax in accordance with applicable accounting standards. Lease incentives income from operating leases are spread over the lease term.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Investment property

	Investment property
	£
Valuation
As at 01 November 2024	15,025,000
As at 31 October 2025	15,025,000

The investment property was valued on a fair value basis on 31st October 2025 by the directors.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	600,000		600,000

4. Debtors

	2025		2024
	£		£
Trade debtors	4,232		25,374
Amounts owed by related parties	17,733		0
Other debtors	18,718		623
	40,683		25,997

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		271
Amounts owed to related parties	0		271
Taxation and social security	149,534		159,001
Other creditors	181,385		164,078
	330,919		323,621

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 1,894,750)		( 1,589,750)
Charged to the Profit and Loss Account	0		( 305,000)
At the end of financial year	( 1,894,750)		( 1,894,750)

7. Ultimate controlling party

The ultimate parent company is Kenninghall Group Limited , registered in England and Wales. Registered number is 05349383 and registered office is The Kelling Estate Office, Kelling, Norfolk, United Kingdom, NR25 7EW.