Company No: 14714507 (England and Wales)

Contents

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

DIRECTORS	D A Ross
	B A Widdowson
	G A Widdowson

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

COMPANY NUMBER

14714507 (England and Wales)

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

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	95,260		127,013
Investment property	4	1,500,000		1,277,416
		1,595,260		1,404,429
Current assets
Debtors	5	66,868		55,339
Cash at bank and in hand		162		9,094
		67,030		64,433
Creditors: amounts falling due within one year	6	( 1,546,727)		( 1,547,250)
Net current liabilities		(1,479,697)		(1,482,817)
Total assets less current liabilities		115,563		(78,388)
Provision for liabilities	7	( 50,704)		0
Net assets/(liabilities)		64,859		( 78,388)
Capital and reserves
Called-up share capital		100		100
Fair value reserve		152,112		0
Profit and loss account		( 87,353 )		( 78,488 )
Total shareholder's funds/(deficit)		64,859		( 78,388)

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 AHB Limited (registered number: 14714507) were approved and authorised for issue by the Board of Directors on 21 May 2026. They were signed on its behalf by:

D A 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 AHB 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

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:

Office equipment

25 % reducing balance

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. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 November 2024	225,802		225,802
At 31 October 2025	225,802		225,802
Accumulated depreciation
At 01 November 2024	98,789		98,789
Charge for the financial year	31,753		31,753
At 31 October 2025	130,542		130,542
Net book value
At 31 October 2025	95,260		95,260
At 31 October 2024	127,013		127,013

4. Investment property

	Investment property
	£
Valuation
As at 01 November 2024	1,277,416
Additions	19,768
Fair value movement	202,816
As at 31 October 2025	1,500,000

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	1,297,184		1,277,416

Revaluation 2025: £202,816

5. Debtors

	2025		2024
	£		£
Other debtors	66,868		55,339

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to related parties	1,536,953		1,540,752
Taxation and social security	7,648		4,998
Other creditors	2,126		1,500
	1,546,727		1,547,250

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	0		0
Charged to the Profit and Loss Account	( 50,704)		0
At the end of financial year	( 50,704)		0

8. 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.