Kivernells Limited

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

Registered number: 00803353

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		426		638

			426		638
CURRENT ASSETS
Cash at bank and in hand		1,652		2,952

		1,652		2,952
Creditors: Amounts Falling Due Within One Year		(1,058 )		(724 )

NET CURRENT ASSETS (LIABILITIES)			594		2,228

TOTAL ASSETS LESS CURRENT LIABILITIES			1,020		2,866

NET ASSETS			1,020		2,866

Income and Expenditure Account			1,020		2,866

MEMBERS' FUNDS			1,020		2,866

Page 1

Page 2

Kivernells Limited

Abridged 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 Income and Expenditure Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

A L Wilson Director	B C Moody Director
14th August 2026

The notes on page 3 form part of these financial statements.

1. General Information

Kivernells Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00803353 . The registered office is 132a Bournemouth Road, Chandler's Ford, Eastleigh, Hampshire, SO53 3AL.

The presentation currency of the financial statements is the Pound Sterling (£).

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 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Leasehold	None
Plant & Machinery	25% on cost

3. Average Number of Employees

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

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	1,100

As at 31 December 2025	1,100

Depreciation
As at 1 January 2025	462
Provided during the period	212

As at 31 December 2025	674

Net Book Value
As at 31 December 2025	426

As at 1 January 2025	638

5. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 3