Henry Kemp (Road Maintenance) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01179112 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Henry Kemp (Road Maintenance) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

C G Wright

P Jackson

P G Wright

D P C Wright

SECRETARY:

Miss A J Jackson

REGISTERED OFFICE:

Century House

Century Road

Retford

Nottinghamshire

DN22 7TD

REGISTERED NUMBER:

01179112 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Chancery Court

34 West Street

Retford

Nottinghamshire

DN22 6ES

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Henry Kemp (Road Maintenance) Limited for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Henry Kemp (Road Maintenance) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Henry Kemp (Road Maintenance) Limited and state those matters that we have agreed to state to the Board of Directors of Henry Kemp (Road Maintenance) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Henry Kemp (Road Maintenance) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Henry Kemp (Road Maintenance) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Henry Kemp (Road Maintenance) Limited. You consider that Henry Kemp (Road Maintenance) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Henry Kemp (Road Maintenance) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Chancery Court

34 West Street

Retford

Nottinghamshire

DN22 6ES

15 June 2026

FIXED ASSETS

Tangible assets

4

107,308

145,041

Investments

5

4,600

111,908

149,641

CURRENT ASSETS

Stocks

271,795

198,890

Debtors

6

388,489

402,160

Cash at bank

663,586

371,941

1,323,870

972,991

CREDITORS

Amounts falling due within one year

7

608,295

349,408

NET CURRENT ASSETS

715,575

623,583

TOTAL ASSETS LESS CURRENT
LIABILITIES

827,483

773,224

PROVISIONS FOR LIABILITIES

7,799

16,018

NET ASSETS

819,684

757,206

CAPITAL AND RESERVES

Called up share capital

8

2,000

Retained earnings

817,684

755,206

SHAREHOLDERS' FUNDS

819,684

757,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 15 June 2026 and were signed on its behalf by:

P Jackson - Director

1.	STATUTORY INFORMATION

Henry Kemp (Road Maintenance) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and Buildings

-

5% on cost

Plant and machinery

-

10% on cost

Motor vehicles

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Costs include all direct costs and an appropriate proportion of fixed and variable overheads.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Land and

Plant and

Motor

Buildings

machinery

vehicles

Totals

£

COST

At 1 May 2025

29,048

800,667

638,258

1,467,973

Additions

-

13,500

Disposals

-

(42,636

)

(42,636

)

At 30 April 2026

29,048

800,667

609,122

1,438,837

DEPRECIATION

At 1 May 2025

29,048

758,716

535,168

1,322,932

Charge for year

-

11,544

39,688

51,232

Eliminated on disposal

-

(42,635

)

(42,635

)

At 30 April 2026

29,048

770,260

532,221

1,331,529

NET BOOK VALUE

At 30 April 2026

-

30,407

76,901

107,308

At 30 April 2025

-

41,951

103,090

145,041

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

117,877

PROVISIONS

At 1 May 2025

and 30 April 2026

113,277

NET BOOK VALUE

At 30 April 2026

4,600

At 30 April 2025

4,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

328,428

353,500

Other debtors

60,061

48,660

388,489

402,160

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

164,255

88,166

Taxation and social security

197,136

108,512

Other creditors

246,904

152,730

608,295

349,408

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

2,000

Ordinary

£1

2,000