REGISTERED NUMBER: 06724554 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

KENILWORTH ACCOUNTANCY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B A Rogers

D J Rogers

REGISTERED OFFICE:

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

06724554 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Intangible assets

4

170,978

251,577

Tangible assets

5

44,844

58,596

215,822

310,173

CURRENT ASSETS

Stocks

203,703

198,544

Debtors

6

383,258

340,952

Cash at bank and in hand

348,261

260,547

935,222

800,043

CREDITORS

Amounts falling due within one year

7

612,770

542,821

NET CURRENT ASSETS

322,452

257,222

TOTAL ASSETS LESS CURRENT LIABILITIES

538,274

567,395

CREDITORS

Amounts falling due after more than one year

8

(455,775

)

(515,775

)

PROVISIONS FOR LIABILITIES

(11,211

)

(14,650

)

NET ASSETS

71,288

36,970

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

70,288

35,970

SHAREHOLDERS' FUNDS

71,288

36,970

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 29 July 2026 and were signed on its behalf by:

D J Rogers - Director

1.	STATUTORY INFORMATION

Kenilworth Accountancy 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Purchased goodwill are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on cost and 25% on reducing balance

Work in progress

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 November 2024

875,000

994,405

1,869,405

Additions

-

42,500

42,500

Impairments

-

(26,371

)

(26,371

)

At 31 October 2025

875,000

1,010,534

1,885,534

AMORTISATION

At 1 November 2024

875,000

742,828

1,617,828

Charge for year

-

96,728

96,728

At 31 October 2025

875,000

839,556

1,714,556

NET BOOK VALUE

At 31 October 2025

-

170,978

170,978

At 31 October 2024

-

251,577

251,577

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

93,891

Additions

6,624

At 31 October 2025

100,515

DEPRECIATION

At 1 November 2024

35,295

Charge for year

20,376

At 31 October 2025

55,671

NET BOOK VALUE

At 31 October 2025

44,844

At 31 October 2024

58,596

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

346,071

314,842

Other debtors

37,187

26,110

383,258

340,952

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,569

39,019

Taxation and social security

317,146

227,679

Other creditors

281,055

276,123

612,770

542,821

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

455,775

515,775

9.	RELATED PARTY DISCLOSURES

At 31 October 2025 other creditors included loans made to the company by Mr B Rogers (Director) of £175,775 (2024: £236,775). The loans are interest free and are due in more than one year.

At 31 October 2025 other creditors included loans made to the company by Mr D Rogers (Director) of £1,046 (2024: £2,248). The loans are interest free and have no fixed date for repayment.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is HCR Holdings Limited.

The ultimate controlling party is Mr D Rogers.