REGISTERED NUMBER: 12320033 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Kinland Design Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mrs O V Truelove

REGISTERED OFFICE:

Overglen House

Hill Brow

Liss

GU33 7PB

REGISTERED NUMBER:

12320033 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kinland Design Ltd for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kinland Design Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kinland Design Ltd and state those matters that we have agreed to state to the director of Kinland Design Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kinland Design Ltd and its director for our work or for this report.

It is your duty to ensure that Kinland Design Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kinland Design Ltd. You consider that Kinland Design Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kinland Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

FIXED ASSETS

Tangible assets

4

63,014

71,360

CURRENT ASSETS

Stocks

27,132

14,768

Debtors

5

384,779

296,403

Cash at bank

80,783

46,077

492,694

357,248

CREDITORS

Amounts falling due within one year

6

245,365

188,364

NET CURRENT ASSETS

247,329

168,884

TOTAL ASSETS LESS CURRENT LIABILITIES

310,343

240,244

PROVISIONS FOR LIABILITIES

11,973

13,558

NET ASSETS

298,370

226,686

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

298,369

226,685

298,370

226,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 27 August 2026 and were signed by:

Mrs O V Truelove - Director

1.	STATUTORY INFORMATION

Kinland Design Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% 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

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

42,535

44,344

4,479

91,358

Additions

-

10,000

2,453

12,453

Disposals

(16,995

)

-

-

(16,995

)

At 30 November 2025

25,540

54,344

6,932

86,816

DEPRECIATION

At 1 December 2024

13,998

2,930

3,070

19,998

Charge for year

3,999

7,529

727

12,255

Eliminated on disposal

(8,451

)

-

-

(8,451

)

At 30 November 2025

9,546

10,459

3,797

23,802

NET BOOK VALUE

At 30 November 2025

15,994

43,885

3,135

63,014

At 30 November 2024

28,537

41,414

1,409

71,360

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

384,052

294,838

Prepayments

727

1,565

384,779

296,403

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

154,714

46,321

Tax

46,544

45,002

Social security and other taxes

875

(2,711

)

Pension payable

257

257

VAT

31,072

67,750

Other creditors

504

23,325

Wages control account

6,484

3,275

Accruals and deferred income

4,915

5,145

245,365

188,364