REGISTERED NUMBER: 06731957 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

KINGFISHER ACCESS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Reid

REGISTERED OFFICE:

1 The Oast House

Rede Court Road

Strood

Rochester

Kent

ME2 3TG

REGISTERED NUMBER:

06731957 (England and Wales)

ACCOUNTANTS:

Friend & Grant Ltd

Bryant House

Bryant Road

Strood

Rochester

Kent

ME2 3EW

FIXED ASSETS

Tangible assets

5

81,210

25,774

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

96,135

66,867

Cash at bank and in hand

256,298

474,379

355,433

544,246

CREDITORS

Amounts falling due within one year

7

164,554

160,928

NET CURRENT ASSETS

190,879

383,318

TOTAL ASSETS LESS CURRENT LIABILITIES

272,089

409,092

PROVISIONS FOR LIABILITIES

15,902

1,787

NET ASSETS

256,187

407,305

CAPITAL AND RESERVES

Called up share capital

70

105

Capital redemption reserve

35

-

Retained earnings

256,082

407,200

256,187

407,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

S Reid - Director

1.	STATUTORY INFORMATION

Kingfisher Access Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured as the fair value of the consideration received or receivable from the sale of

goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

The percentage of completion method is used to calculate the turnover recognised at the period end.

Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the entity;

- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and

- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

straight line over lease term

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Employee benefits

The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Financial instruments

Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2025

16,500

-

87,387

Additions

-

6,496

54,456

Disposals

-

-

-

At 31 March 2026

16,500

6,496

141,843

DEPRECIATION

At 1 April 2025

-

-

80,663

Charge for year

-

1,299

15,296

Eliminated on disposal

-

-

-

At 31 March 2026

-

1,299

95,959

NET BOOK VALUE

At 31 March 2026

16,500

5,197

45,884

At 31 March 2025

16,500

-

6,724

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

16,897

-

120,784

Additions

-

17,350

78,302

Disposals

(15,560

)

-

(15,560

)

At 31 March 2026

1,337

17,350

183,526

DEPRECIATION

At 1 April 2025

14,347

-

95,010

Charge for year

206

4,338

21,139

Eliminated on disposal

(13,833

)

-

(13,833

)

At 31 March 2026

720

4,338

102,316

NET BOOK VALUE

At 31 March 2026

617

13,012

81,210

At 31 March 2025

2,550

-

25,774

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

53,585

27,147

Other debtors

42,550

39,720

96,135

66,867

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

38,866

30,233

Taxation and social security

65,767

86,144

Other creditors

59,921

44,551

164,554

160,928

8.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £348,233 (2025: £16,025) of which all relates to the rental of leased property.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

S Reid

Balance outstanding at start of year

(23,192

)

(5,114

)

Amounts advanced

346

24,594

Amounts repaid

(8,827

)

(42,672

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(31,673

)

(23,192

)

The loan from the director to the company is unsecured and repayable on demand. Interest is charged at a rate of 12% per annum.