Company No: 11019407 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	16,594		13,639
Investments	4	18,328		38,328
		34,922		51,967
Current assets
Debtors	5	2,793		2,258
Investments	6	75,770		0
Cash at bank and in hand		28,329		184,161
		106,892		186,419
Creditors: amounts falling due within one year	7	( 2,651)		( 9,253)
Net current assets		104,241		177,166
Total assets less current liabilities		139,163		229,133
Net assets		139,163		229,133
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		139,063		229,033
Total shareholder's funds		139,163		229,133

For the financial 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.

Director's 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 director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Kindred Design Limited (registered number: 11019407) were approved and authorised for issue by the Director on 31 July 2026. They were signed on its behalf by:

Grant James Campbell Director

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 year, unless otherwise stated.

General information and basis of accounting

Kindred Design 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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, England, United Kingdom.

The principle place of business is: The Coach House, 7 Carbery Lane, Southbourne, Bournemouth, Dorset, BH6 3QG.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line and reducing balance basis over its expected useful life, as follows:

Plant and machinery	not depreciated
Office equipment	33.33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. 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 and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Office equipment		Total
	£		£		£
Cost
At 01 November 2024	5,000		15,475		20,475
Additions	0		5,949		5,949
At 31 October 2025	5,000		21,424		26,424
Accumulated depreciation
At 01 November 2024	0		6,836		6,836
Charge for the financial year	0		2,994		2,994
At 31 October 2025	0		9,830		9,830
Net book value
At 31 October 2025	5,000		11,594		16,594
At 31 October 2024	5,000		8,639		13,639

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 November 2024	20,000
Moved to current assets	(20,000)
At 31 October 2025	0
Carrying value at 31 October 2025	0
Carrying value at 31 October 2024	20,000

The market value of the listed investments at 31 October 2025 was £nil (2024 - £1,480).

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 November 2024	18,328		18,328
At 31 October 2025	18,328		18,328
Carrying value at 31 October 2025	18,328		18,328
Carrying value at 31 October 2024	18,328		18,328

5. Debtors

	2025		2024
	£		£
Other debtors	2,793		2,258

6. Current asset investments

	2025		2024
	£		£
Other investments – at cost less impairment	18,328		18,328

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	0		6,400
Other creditors	2,651		2,853
	2,651		9,253

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100