K & E Family Holdings Ltd - Filleted accounts

Registered number

14846008

K & E Family Holdings Ltd

Filleted Accounts

30 June 2026

K & E Family Holdings Ltd
Registered number:		14846008
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		443,064			443,064
Investments	4		200			200
			443,264			443,264

Current assets
Debtors	5	31,826			10,800
Cash at bank and in hand		24,572			10,108
		56,398			20,908

Creditors: amounts falling due within one year	6	(21,452)			(125,683)

Net current assets/(liabilities)			34,946			(104,775)

Total assets less current liabilities			478,210			338,489

Creditors: amounts falling due after more than one year	7		-			(130,781)



Net assets			478,210			207,708

Capital and reserves
Called up share capital			200			200
Profit and loss account			478,010			207,508

Shareholders' funds			478,210			207,708

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr K. Kerry
Director
Approved by the board on 29 July 2026

K & E Family Holdings Ltd
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	not depreciated

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 July 2025				443,064
	At 30 June 2026				443,064

	Depreciation
	At 30 June 2026				-

	Net book value
	At 30 June 2026				443,064
	At 30 June 2025				443,064


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 July 2025				200

	At 30 June 2026				200


5	Debtors		2026		2025
£				£

	Trade debtors		-		10,800
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		31,826		-
			31,826		10,800


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		-		13,290
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,900		96,261
	Taxation and social security costs		8,552		5,132
	Other creditors		11,000		11,000
			21,452		125,683


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		-		130,781


8	Loans		2026		2025
£				£
	Creditors include:
	Instalments falling due for payment after more than five years		-		77,619


	Secured bank loans		-		144,071

	The secured bank loan is a mortgage on which security over the freehold property is held.


9	Other information

	K & E Family Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 5 Bridge Industries
	Fareham
	Hampshire
	PO16 8SX