Kendall Holdings UK Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06423549

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		557,228		573,248

			557,228		573,248
CURRENT ASSETS
Debtors	5	70,350		70,995
Cash at bank and in hand		4,318		4,555

		74,668		75,550
Creditors: Amounts Falling Due Within One Year	6	(64,782 )		(48,985 )

NET CURRENT ASSETS (LIABILITIES)			9,886		26,565

TOTAL ASSETS LESS CURRENT LIABILITIES			567,114		599,813

Creditors: Amounts Falling Due After More Than One Year	7		(250,290 )		(308,265 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(80 )		(80 )

NET ASSETS			316,744		291,468

CAPITAL AND RESERVES
Called up share capital	11		1,000		1,000
Profit and Loss Account			315,744		290,468

SHAREHOLDERS' FUNDS			316,744		291,468

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Kendall Holdings UK Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Mark Kendall

Director

05/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kendall Holdings UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06423549 . The registered office is DEB House, 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, and rents received, 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:

Freehold	2% straight line
Plant & Machinery	25% reducing balance

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 January 2025	795,727	32,050	827,777

As at 31 December 2025	795,727	32,050	827,777

Depreciation
As at 1 January 2025	222,902	31,627	254,529
Provided during the period	15,914	106	16,020

As at 31 December 2025	238,816	31,733	270,549

Net Book Value
As at 31 December 2025	556,911	317	557,228

As at 1 January 2025	572,825	423	573,248

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Kendall Holdings UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	445
S455 Corporation tax debtor	14,110	14,110
Directors' loan accounts	56,240	56,440

	70,350	70,995

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	52,500	40,000
Corporation tax	12,282	8,719
Accruals and deferred income	-	266

	64,782	48,985

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loan more than 1 year	250,290	308,265

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	302,790		348,265

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	80	80

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	80	80

Balance at 31 December 2025	80	80

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Kendall Holdings UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Ms Nicola Kendall	56,240	-	-	-	56,240
Mr Mark Kendall	200	-	200	-	-

The above loans are unsecured, interest free and repayable on demand.

13. Related Party Transactions

The company is controlled by Ms N Kendall & Mr M Kendall, directors and shareholders of the company.

During the year the company received rent totalling £86,000 (2024 - £80,000) to Linac NDT Services Limited.

Ms N Kendall and Mr M Kendall are directors of Linac NDT Services Limited.

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