Kalehurst Garden Machinery Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03659028

Kalehurst Garden Machinery Ltd

Filleted Unaudited Financial Statements

30 November 2025

Kalehurst Garden Machinery Ltd

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	91,170	91,634

Current assets

Stocks		390,758	325,369
Debtors	7	51,730	112,367
Cash at bank and in hand		750,857	603,024
		------------	------------
		1,193,345	1,040,760

Creditors: amounts falling due within one year	8	229,404	199,213
		------------	------------
Net current assets		963,941	841,547
		------------	---------
Total assets less current liabilities		1,055,111	933,181

Provisions

Taxation including deferred tax	14,670	13,251
	------------	---------
Net assets	1,040,441	919,930
	------------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	1,039,441	918,930
	------------	---------
Shareholders funds	1,040,441	919,930
	------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Kalehurst Garden Machinery Ltd

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

Mr N Taylor
Director

Company registration number: 03659028

Kalehurst Garden Machinery Ltd

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10 Years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Property	-	20% straight line
Plant & Machinery	-	15% reducing balance
Fixtures & fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

	Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 9 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	52,885
	--------
Amortisation
At 1 December 2024 and 30 November 2025	52,885
	--------
Carrying amount
At 30 November 2025	–
	--------
At 30 November 2024	–
	--------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Dec 2024	18,565	26,293	73,270	182,195	1,073	301,396
Additions	–	4,175	7,951	–	5,979	18,105
	--------	--------	--------	---------	-------	---------
At 30 Nov 2025	18,565	30,468	81,221	182,195	7,052	319,501
	--------	--------	--------	---------	-------	---------
Depreciation
At 1 Dec 2024	18,565	21,295	27,094	141,733	1,073	209,760
Charge for the year	–	573	7,725	9,724	549	18,571
	--------	--------	--------	---------	-------	---------
At 30 Nov 2025	18,565	21,868	34,819	151,457	1,622	228,331
	--------	--------	--------	---------	-------	---------
Carrying amount
At 30 Nov 2025	–	8,600	46,402	30,738	5,430	91,170
	--------	--------	--------	---------	-------	---------
At 30 Nov 2024	–	4,998	46,176	40,462	–	91,636
	--------	--------	--------	---------	-------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	33,222	65,823
Other debtors	18,508	46,544
	--------	---------
	51,730	112,367
	--------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	101,559	89,548
Corporation tax	48,093	45,515
Social security and other taxes	42,710	30,186
Other creditors	37,042	33,964
	---------	---------
	229,404	199,213
	---------	---------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr N Taylor	18,025	74,000	( 97,690)	( 5,665)
	--------	--------	--------	-------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr N Taylor	17,306	53,719	( 53,000)	18,025
	--------	--------	--------	--------