Company Registration No. 12236220 (England and Wales)
Kingfisher Housing Ltd
Unaudited accounts
for the year ended 31 October 2025
Kingfisher Housing Ltd
Unaudited accounts
Contents
Kingfisher Housing Ltd
Company Information
for the year ended 31 October 2025
Directors
Matthew David Groves
Sarah Jane Frances Groves
Company Number
12236220 (England and Wales)
Registered Office
Kingfisher House
Newport Street
Hay-on-Wye
HR3 5BE
Accountants
Evans Entwistle
Venta House
Maes-glas
Newport
NP20 2NS
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Kingfisher Housing Ltd
for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kingfisher Housing Ltd for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Venta House
Maes-glas
Newport
NP20 2NS
28 April 2026
Kingfisher Housing Ltd
Statement of financial position
as at 31 October 2025
Investment property
115,000
115,000
Cash at bank and in hand
948
1,919
Creditors: amounts falling due within one year
(3,824)
(3,824)
Net current liabilities
(1,676)
(438)
Total assets less current liabilities
113,617
115,295
Creditors: amounts falling due after more than one year
(142,674)
(140,482)
Provisions for liabilities
Net liabilities
(29,112)
(25,326)
Called up share capital
101
101
Profit and loss account
(29,213)
(25,427)
Shareholders' funds
(29,112)
(25,326)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by
Matthew David Groves
Director
Company Registration No. 12236220
Kingfisher Housing Ltd
Notes to the Accounts
for the year ended 31 October 2025
Kingfisher Housing Ltd is a private company, limited by shares, registered in England and Wales, registration number 12236220. The registered office is Kingfisher House, Newport Street, Hay-on-Wye, HR3 5BE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 years straight line
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Kingfisher Housing Ltd
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 November 2024
350
2,200
2,550
At 31 October 2025
350
2,200
2,550
At 1 November 2024
350
1,467
1,817
Charge for the year
-
440
440
At 31 October 2025
350
1,907
2,257
At 31 October 2025
-
293
293
At 31 October 2024
-
733
733
Fair value at 1 November 2024
115,000
At 31 October 2025
115,000
Amounts falling due within one year
Accrued income and prepayments
1,200
1,200
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,624
2,624
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
65,553
63,361
Kingfisher Housing Ltd
Notes to the Accounts
for the year ended 31 October 2025
9
Deferred taxation
2025
2024
Accelerated capital allowances
55
139
Provision at start of year
139
223
Credited to the profit and loss account
(84)
(84)
Provision at end of year
55
139
Allotted, called up and fully paid:
101 Ordinary shares of £1 each
101
101
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).