ACCOUNTS - Final Accounts preparation

Registered number: 16090212

J.W.Kinch Ltd

Unaudited

Financial statements

For the Period Ended 31 March 2026


J.W.Kinch Ltd Registered number:16090212

Balance Sheet

As at 31 March 2026

		2026
Note		£


Current assets
Debtors: amounts falling due within one year	4	126
Cash at bank and in hand	5	128,733
		128,859
Creditors: amounts falling due within one year	6	(34,692)
Net current assets			94,167
Total assets less current liabilities			94,167

Net assets			94,167

Capital and reserves
Called up share capital	7	1
Profit and loss account	8	94,166
		94,167

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J.W.Kinch Ltd Registered number:16090212

Balance Sheet (continued)

As at 31 March 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 August 2026.

___________________________

S Weller

Director

The notes on pages 3 to 6 form part of these financial statements.

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J.W.Kinch Ltd

Notes to the Financial Statements

For the Period Ended 31 March 2026

1.	General information

J.W.Kinch Ltd is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales under the Companies Act. The address of the registered office is given in the Company information section. The nature of the Company's operations and its principal activities are that of wholesale distribution.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The director has resolved to cease the Company's activities and intends to wind up the Company on 31 August 2026. Consequently, the director does not consider it appropriate to prepare the financial statements on the going concern basis.

Accordingly, these financial statements have been prepared on a basis other than going concern. The director considers that the carrying value of the Company's assets is recoverable and that liabilities will be settled in full in the normal course of winding down the Company's affairs. No material adjustments to the carrying values of assets and liabilities have been required as a result of adopting this basis of preparation.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP. The financial statements are prepared to
the nearest £.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

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J.W.Kinch Ltd

Notes to the Financial Statements

For the Period Ended 31 March 2026

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

Cash at bank and in hand

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

Creditors

Short-term creditors are measured at the transaction price.

Employees

The Company has no employees other than the director, who did not receive any remuneration.

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J.W.Kinch Ltd

Notes to the Financial Statements

For the Period Ended 31 March 2026

Debtors

					2026
					£


	Other debtors	126
		126

5.	Cash at bank and in hand
		2026
		£

	Cash at bank and in hand	128,733
		128,733

6.	Creditors: Amounts falling due within one year
		2026
		£

	Corporation tax	31,442
	Accruals and deferred income	3,250
		34,692

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

On incorporation, the Company issued one £1.00 Ordinary share at par value.

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J.W.Kinch Ltd

Notes to the Financial Statements

For the Period Ended 31 March 2026

Reserves

Profit and loss account

The profit and loss account represents cumulative profits or losses, net of dividends paid and other adjustments.

9.	Controlling Party

At 31 March 2026, the Director considered the ultimate controlling party to be S Weller.

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