IRIS Accounts Production v26.1.10.61 SC800515 Board of Directors 1.10.24 30.9.25 30.9.25 0 0 false true false false true false 30065 47049 16984 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC800515 2024-09-30 SC800515 2025-09-30 SC800515 2024-10-01 2025-09-30 SC800515 2024-02-25 SC800515 2024-02-26 2024-09-30 SC800515 2024-09-30 SC800515 ns15:Scotland 2024-10-01 2025-09-30 SC800515 ns14:PoundSterling 2024-10-01 2025-09-30 SC800515 ns10:Director1 2024-10-01 2025-09-30 SC800515 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC800515 ns10:SmallEntities 2024-10-01 2025-09-30 SC800515 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC800515 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC800515 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC800515 ns10:FullAccounts 2024-10-01 2025-09-30 SC800515 42 ns10:Director2 2024-10-01 2025-09-30 SC800515 42 ns10:Director2 2025-09-30 SC800515 ns10:Director2 2024-10-01 2025-09-30 SC800515 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC800515 ns5:CurrentFinancialInstruments 2025-09-30 SC800515 ns5:CurrentFinancialInstruments 2024-09-30 SC800515 ns5:Non-currentFinancialInstruments 2025-09-30 SC800515 ns5:Non-currentFinancialInstruments 2024-09-30 SC800515 ns5:ShareCapital 2025-09-30 SC800515 ns5:ShareCapital 2024-09-30 SC800515 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC800515 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC800515 ns5:AdditionsToInvestments 2025-09-30 SC800515 ns5:CostValuation 2025-09-30 SC800515 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC800515 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC800515 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-09-30 SC800515 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-09-30 SC800515 ns10:Director1 1 2024-09-30 SC800515 ns10:Director1 1 2024-02-25 SC800515 ns10:Director1 1 2024-10-01 2025-09-30 SC800515 ns10:Director1 1 2024-02-26 2024-09-30 SC800515 ns10:Director1 1 2025-09-30 SC800515 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: SC800515 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Kerr Group Holdings Ltd |

| Kerr Group Holdings Ltd (Registered number: SC800515) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Kerr Group Holdings Ltd |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Dr J W Kerr

| Dr R Kerr

| REGISTERED OFFICE: | Roman Court

| 17 Boclair Road

| Bearsden

| East Dunbartonsihre

| G61 2AF

| REGISTERED NUMBER: | SC800515 (Scotland)

| ACCOUNTANTS: | Dental Accountants Scotland Ltd

| Specialist Dental Accountants & Advisors

| Cornerstone House

| Station Road

| Selkirk

| Borders

| TD7 5DJ

| Kerr Group Holdings Ltd (Registered number: SC800515) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 2,001,513 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 34,925 |  | - |  |

Cash at bank and in hand | 21,195 |  | 2 |  |

56,120 |  | 2 |  |

CREDITORS

Amounts falling due within one year | 6 | 636,091 |  | - |  |

NET CURRENT (LIABILITIES)/ASSETS | (579,971 | ) | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,421,542 |  | 2 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,348,481 |  | - |  |

NET ASSETS | 73,061 |  | 2 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 73,059 |  | - |  |

73,061 |  | 2 |  |

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 directors acknowledge their 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.

| Kerr Group Holdings Ltd (Registered number: SC800515) |

Balance Sheet - continued

30 September 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Dr J W Kerr - Director

| Kerr Group Holdings Ltd (Registered number: SC800515) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Kerr Group Holdings Ltd is a private company, limited by shares , registered in Scotland. 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 2,001,513 |  |

| At 30 September 2025 | 2,001,513 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,001,513 |  |

5. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 34,925 |  | - |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts (see note 8) | 57,828 |  | - |  |

| Other loans (see note 8) | 169,404 |  | - |  |

| Amounts owed to group undertakings | 391,350 |  | - |  |

| Directors' current accounts | 16,984 |  | - |  |

| Accruals and deferred income | 525 |  | - |  |

636,091 |  | - |  |

| Kerr Group Holdings Ltd (Registered number: SC800515) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans (see note 8) | 1,348,481 |  | - |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 57,828 |  | - |  |

| Other loans | 169,404 |  | - |  |

227,232 |  | - |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 1,348,481 |  | - |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the year ended 30 September 2025 and the period ended 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| Dr J W Kerr and Dr R Kerr

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 30,065 |  | - |  |

| Amounts repaid | (47,049 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (16,984 | ) | - |  |