KIM INSPIRE SOCIAL ENTERPRISES LTD


Director	HOOPER, Anne, Reverend


Company Secretary	JONES-BOOTH, Wendy Ann


Registered Address	The Hub
	Park Lane
	Holywell
	CH8 7UR


Registered Number	07908511 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Stocks	4	1,385		1,414
Debtors		946		1,107
Cash at bank and on hand		10,178		9,154
		12,509		11,675
Creditors amounts falling due within one year	5	(7,078)		(6,245)
Net current assets (liabilities)			5,431		5,430
Total assets less current liabilities			5,431		5,430
Net assets			5,431		5,430
Capital and reserves
Called up share capital			1		1
Profit and loss account			5,430		5,429
Shareholders' funds			5,431		5,430

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 June 2026, and are signed on its behalf by:

HOOPER, Anne, Reverend
Director
Registered Company No. 07908511

KIM INSPIRE SOCIAL ENTERPRISES LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset.

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset.

	Stocks and work in progress
	Stock is valued at the lower of cost and net realisable value. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 April 25	2,040	2,040
At 31 March 26	2,040	2,040
Depreciation and impairment
At 01 April 25	2,040	2,040
At 31 March 26	2,040	2,040
Net book value
At 31 March 26	-	-
At 31 March 25	-	-

4.	Stocks

	2026	2025
	£	£
Other stocks	1,385	1,414
Total	1,385	1,414

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	-	6
Other creditors	2,999	2,999
Accrued liabilities and deferred income	4,079	3,240
Total	7,078	6,245

6.	Operating lease commitments
	At 31 March 2026 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £1,196 (2025 – £2,212).

7.	Related party transactions
	KIM Inspire Social Enterprises Limited is a wholly owned subsidiary of KIM Inspire, a registered incorporated charity (1104186) in England and Wales. Included in creditors is a balance of £2,999 (2025 - £2,999) outstanding to KIM Inspire.