Silverfin false false 31/07/2025 01/08/2024 31/07/2025 A S Macaulay 08/02/2023 C E H McMullen 08/02/2023 17 July 2026 The principal activity of the Company during the financial year was Development of building projects. 14646837 2025-07-31 14646837 bus:Director1 2025-07-31 14646837 bus:Director2 2025-07-31 14646837 2024-07-31 14646837 core:CurrentFinancialInstruments 2025-07-31 14646837 core:CurrentFinancialInstruments 2024-07-31 14646837 core:ShareCapital 2025-07-31 14646837 core:ShareCapital 2024-07-31 14646837 core:RetainedEarningsAccumulatedLosses 2025-07-31 14646837 core:RetainedEarningsAccumulatedLosses 2024-07-31 14646837 core:ImmediateParent core:CurrentFinancialInstruments 2025-07-31 14646837 core:ImmediateParent core:CurrentFinancialInstruments 2024-07-31 14646837 bus:OrdinaryShareClass1 2025-07-31 14646837 2024-08-01 2025-07-31 14646837 bus:FilletedAccounts 2024-08-01 2025-07-31 14646837 bus:SmallEntities 2024-08-01 2025-07-31 14646837 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 14646837 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14646837 bus:Director1 2024-08-01 2025-07-31 14646837 bus:Director2 2024-08-01 2025-07-31 14646837 2023-02-08 2024-07-31 14646837 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 14646837 bus:OrdinaryShareClass1 2023-02-08 2024-07-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14646837 (England and Wales)

# KINLAND (URR RICHMOND) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

KINLAND (URR RICHMOND) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

KINLAND (URR RICHMOND) LIMITED

## BALANCE SHEET

As at 31 July 2025
KINLAND (URR RICHMOND) LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 31.07.2025 |  | 31.07.2024
|  | £ |  | £
Current assets |  |  |  |
Stocks | 4 | 65,816 |  | 61,149
Cash at bank and in hand | 5 | 213 |  | 246
|  | 66,029 |  | 61,395
Creditors: amounts falling due within one year | 6 | ( 80,913) |  | ( 71,657)
Net current liabilities |  | (14,884) |  | (10,262)
Total assets less current liabilities |  | (14,884) |  | (10,262)
Net liabilities |  | ( 14,884) |  | ( 10,262)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1 |  | 1
Profit and loss account |  | ( 14,885 ) |  | ( 10,263 )
Total shareholder's deficit |  | ( 14,884) |  | ( 10,262)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Kinland (URR Richmond) Limited (registered number: 14646837) were approved and authorised for issue by the Board of Directors on 17 July 2026. They were signed on its behalf by:

A S Macaulay Director |

KINLAND (URR RICHMOND) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
KINLAND (URR RICHMOND) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Kinland (URR Richmond) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Nexus House, 2 Cray Road, Sidcup, DA14 5DA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £16,052. The Company is supported by the Parent Company. The directors have received assurances that the support will continue to be available for at least 12 months from the date of signing these financial statements and the Parent Company will continue to support the Company. After making enquiries, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Work in progress is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs, capitalised interest and an appropriate proportion of fixed and variable overheads.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Financial assets are classified as financial assets at fair value through profit or loss, loans and debtors, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial assets at initial recognition.
Financial liabilities are classified as financial liabilities at fair value through profit and loss, loans and borrowings, trade and other creditors, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial liabilities at initial recognition.
Recognition and measurement
All financial instruments are recognised initially at fair value plus transaction costs. Thereafter financial instruments are stated at amortised cost using the effective interest rate method (less impairment where appropriate) unless the effect of discounting would be immaterial in which case they are stated at cost (less impairment where appropriate). The exception to this are those financial instruments where it is a requirement to continue recording them at fair value through profit and loss.
Impairment
Financial assets are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

##### Ordinary share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historic experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
Specifically, judgements and estimates are required in determining the value of work in progress.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

#### 3. Employees

| Year ended 31.07.2025 |  | Period from 08.02.2023 to 31.07.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 4. Stocks

| 31.07.2025 |  | 31.07.2024
| £ |  | £
Work in progress | 65,816 |  | 61,149

#### 5. Cash and cash equivalents

| 31.07.2025 |  | 31.07.2024
| £ |  | £
Cash at bank and in hand | 213 |  | 246

#### 6. Creditors: amounts falling due within one year

| 31.07.2025 |  | 31.07.2024
| £ |  | £
Trade creditors | 5,225 |  | 6,698
Amounts owed to Parent undertakings | 73,794 |  | 63,209
Other creditors | 1,894 |  | 1,750
| 80,913 |  | 71,657

#### 7. Called-up share capital

| 31.07.2025 |  | 31.07.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 8. Related party transactions

The company has taken advantage of the exemption in FRS 102 1AC.35 "Related Party Disclosures" from disclosing transactions with other members of the group.
Included in creditors is a loan from a group company of £73,759 (2024 £63,209). This loan is interest free, unsecured and repayable on demand.