Kirkstones Investment Group Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11549247 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

KIRKSTONES INVESTMENT GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T J Loy

G W R Loy

REGISTERED OFFICE:

34 Falsgrave Road

Scarborough

North Yorkshire

YO12 5AT

REGISTERED NUMBER:

11549247 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

59,841

76,859

Investment property

5

4,745,374

4,382,000

4,805,215

4,458,859

CURRENT ASSETS

Debtors

6

1,274,836

700,536

Cash at bank

159,586

353,694

1,434,422

1,054,230

CREDITORS

Amounts falling due within one year

7

4,982,798

4,417,872

NET CURRENT LIABILITIES

(3,548,376

)

(3,363,642

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,256,839

1,095,217

CREDITORS

Amounts falling due after more than one
year

8

(822,631

)

(672,656

)

PROVISIONS FOR LIABILITIES

(95,001

)

(99,256

)

NET ASSETS

339,207

323,305

CAPITAL AND RESERVES

Called up share capital

10

70

Non distributable reserve

254,472

Retained earnings

84,665

68,763

SHAREHOLDERS' FUNDS

339,207

323,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 9 July 2026 and were signed on its behalf by:

T J Loy - Director

G W R Loy - Director

1.	STATUTORY INFORMATION

Kirkstones Investment Group 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover relates to residential and holiday letting and is recognised when the service is provided.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the statement of comprehensive income.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the statement of comprehensive income on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

133,867

Additions

2,654

At 31 December 2025

136,521

DEPRECIATION

At 1 January 2025

57,008

Charge for year

19,672

At 31 December 2025

76,680

NET BOOK VALUE

At 31 December 2025

59,841

At 31 December 2024

76,859

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

4,382,000

Additions

363,374

At 31 December 2025

4,745,374

NET BOOK VALUE

At 31 December 2025

4,745,374

At 31 December 2024

4,382,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2021

229,950

Valuation in 2022

49,000

Valuation in 2023

46,563

Valuation in 2024

9,000

Cost

4,410,861

4,745,374

If investment property had not been revalued 2025 would have been included at the following historical cost:

31.12.25

31.12.24

£

Cost

4,410,861

4,047,487

Investment property was valued on an open market basis on 31 December 2025 by the directors .

6.

DEBTORS

31.12.25

31.12.24

£

Amounts falling due within one year:

Trade debtors

4,026

4,550

Other debtors

20,810

81,403

24,836

85,953

Amounts falling due after more than one year:

Amounts owed by associates

1,250,000

500,000

Other debtors

-

114,583

1,250,000

614,583

Aggregate amounts

1,274,836

700,536

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

1,201

1,986

Taxation and social security

6,724

2,555

Other creditors

4,974,873

4,413,331

4,982,798

4,417,872

8.	CREDITORS MORE THAN ONE YEAR

31.12.25

31.12.24

£

Other creditors

822,631

672,656

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans

822,631

672,656

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Other loans

822,631

672,656

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

10

A Ordinary

£1

10

B Ordinary

£1

10

C Ordinary

£1

10

D Ordinary

£1

10

E Ordinary

£1

10

F Ordinary

£1

10

G Ordinary

£1

10

70