REGISTERED NUMBER: 00748476 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2025 to 31 March 2026

for

Kemill Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr S Dawson

Mrs L Kissane

Mr B T McFeely

SECRETARY:

Mr S Dawson

REGISTERED OFFICE:

1 - 11 Huddersfield Road

Barnsley

South Yorkshire

S70 2LP

REGISTERED NUMBER:

00748476 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Investments

5

12,025

11,308

Investment property

6

371,012

220,000

383,037

231,308

CURRENT ASSETS

Debtors

7

432

-

Cash at bank

8,529

4,526

8,961

4,526

CREDITORS

Amounts falling due within one year

8

(148,050

)

(6,128

)

NET CURRENT LIABILITIES

(139,089

)

(1,602

)

TOTAL ASSETS LESS CURRENT LIABILITIES

243,948

229,706

PROVISIONS FOR LIABILITIES

(36,312

)

(33,872

)

NET ASSETS

207,636

195,834

CAPITAL AND RESERVES

Called up share capital

9

1,020

1,020

Fair value reserve

10

203,639

193,227

Retained earnings

2,977

1,587

SHAREHOLDERS' FUNDS

207,636

195,834

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the Company to obtain an audit of its financial statements for the period ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr S Dawson - Director

1.	STATUTORY INFORMATION

Kemill 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 and functional currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 3 ) .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 August 2025

11,308

Additions

305

Revaluations

412

At 31 March 2026

12,025

NET BOOK VALUE

At 31 March 2026

12,025

At 31 July 2025

11,308

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2025

11,308

Valuation in 2026

717

12,025

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2025

220,000

Additions

141,012

Revaluations

10,000

At 31 March 2026

371,012

NET BOOK VALUE

At 31 March 2026

371,012

At 31 July 2025

220,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2023

220,000

Valuation in 2026

151,012

371,012

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

432

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

141,829

-

Taxation and social security

3,941

2,762

Other creditors

2,280

3,366

148,050

6,128

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,020

Share capital 1

1

1,020

1,020

10.

RESERVES

Fair

value

reserve

£

At 1 August 2025

193,227

Revaluation

10,412

At 31 March 2026

203,639