REGISTERED NUMBER: SC800515 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Kerr Group Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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

-

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

)

-