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Registered number: 06718121
Kenner Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Collins & Collins Ltd
Honeycombe House
167-169 High Road
Loughton
Essex
IG10 4LF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06718121
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,724 13,488
13,724 13,488
CURRENT ASSETS
Debtors 5 113,917 186,217
Cash at bank and in hand 103,521 203,905
217,438 390,122
Creditors: Amounts Falling Due Within One Year 6 (135,434 ) (288,401 )
NET CURRENT ASSETS (LIABILITIES) 82,004 101,721
TOTAL ASSETS LESS CURRENT LIABILITIES 95,728 115,209
NET ASSETS 95,728 115,209
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 95,727 115,208
SHAREHOLDERS' FUNDS 95,728 115,209
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Brogan West
Director
24/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Kenner Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06718121 . The registered office is Honeycombe House, 167-169 High Road, Loughton, Essex, IG10 4LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 33 30
33 30
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2024 30,269
Additions 2,658
As at 31 October 2025 32,927
Depreciation
As at 1 November 2024 16,781
Provided during the period 2,422
As at 31 October 2025 19,203
Net Book Value
As at 31 October 2025 13,724
As at 1 November 2024 13,488
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 112,783 183,992
Prepayments and accrued income 1,134 2,225
113,917 186,217
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 15,372 25,680
Bank loans and overdrafts 7,262 19,334
Corporation tax 8,362 42,830
Other taxes and social security 5,308 4,270
VAT 39,696 66,547
Net wages 34,609 59,547
Other creditors 1,250 1,250
Accruals and deferred income 20,888 68,805
Director's loan account 2,687 138
135,434 288,401
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mrs Brogan West - 47,900
9. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 49,114 47,900
10. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Brogan West by virtue of her ownership of 100% of the issued share capital in the company.
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